### Question
What does qualified fuel cell property mean?


### Answer
**Qualified fuel cell property** has the following meaning in *26 U.S.C. § 48*:

> a fuel cell power plant which—



(i) has a nameplate capacity of at least 0.5 kilowatt of electricity using an electrochemical process, and



(ii) has an electricity-only generation efficiency greater than 30 percent

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

