### Question
How does the law define qualifying advanced coal project?


### Answer
Under *26 U.S.C. § 48A*, **qualifying advanced coal project** is defined as:

> a project which meets the requirements of subsection (e)

#### Citation:
  - *26 U.S.C. § 48A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

