### Question
How does Business Related Credits define applicable facility?


### Answer
Under *26 U.S.C. § 45Q*, **applicable facility** is defined as:

> a qualified facility—


(i) which was placed in service before the date of the enactment of the Bipartisan Budget Act of 2018, and


(ii) for which no taxpayer claimed a credit under this section in regards to such facility for any taxable year ending before the date of the enactment of such Act

#### Citation:
  - *26 U.S.C. § 45Q*
  - 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**

