### Question
How does Business Related Credits define unutilized national megawatt capacity limitation?


### Answer
Under *26 U.S.C. § 45J*, **unutilized national megawatt capacity limitation** is defined as:

> the excess (if any) of—


(i) 6,000 megawatts, over


(ii) the aggregate amount of national megawatt capacity limitation allocated by the Secretary before January 1, 2021, reduced by any amount of such limitation which was allocated to a facility which was not placed in service before such date

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

