### Question
Can you define what qualified natural gas, propane, or oil furnace or hot water boiler means?


### Answer
**Qualified natural gas, propane, or oil furnace or hot water boiler** is defined as the following in *26 U.S.C. § 25C*:

> a natural gas, propane, or oil furnace or hot water boiler which achieves an annual fuel utilization efficiency rate of not less than 95

#### Citation:
  - *26 U.S.C. § 25C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

