### Question
How does the law define geothermal energy?


### Answer
Under *26 U.S.C. § 45*, **geothermal energy** is defined as:

> energy derived from a geothermal deposit (within the meaning of section 613(e)(2))

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

