### Question
What does dishwasher mean?


### Answer
**Dishwasher** has the following meaning in *26 U.S.C. § 45M*:

> a residential dishwasher subject to the energy conservation standards established by the Department of Energy

#### Citation:
  - *26 U.S.C. § 45M*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

