### Question
How is the term qualified geothermal heat pump property defined?


### Answer
The term **qualified geothermal heat pump property** is defined in *26 U.S.C. § 25D* as the following:

> any equipment which—



(i) uses the ground or ground water as a thermal energy source to heat the dwelling unit referred to in subparagraph (A) or as a thermal energy sink to cool such dwelling unit, and



(ii) meets the requirements of the Energy Star program which are in effect at the time that the expenditure for such equipment is made

#### Citation:
  - *26 U.S.C. § 25D*
  - 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**

