### Question
How does Rules for Computing Investment Credit define qualified microturbine property?


### Answer
Under *26 U.S.C. § 48*, **qualified microturbine property** is defined as:

> a stationary microturbine power plant which—


(i) has a nameplate capacity of less than 2,000 kilowatts, and


(ii) has an electricity-only generation efficiency of not less than 26 percent at International Standard Organization conditions

#### 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**

