### Question
What is the definition of qualifying gasification project?


### Answer
The definition of **qualifying gasification project** is as follows in *26 U.S.C. § 48B*:

> any project which—


(A) employs gasification technology,


(B) will be carried out by an eligible entity, and


(C) any portion of the qualified investment of which is certified under the qualifying gasification program as eligible for credit under this section in an amount (not to exceed $650,000,000) determined by the Secretary

#### Citation:
  - *26 U.S.C. § 48B*
  - 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**

