### Question
What is the definition of marine and hydrokinetic renewable energy?


### Answer
The definition of **marine and hydrokinetic renewable energy** is as follows in *26 U.S.C. § 45*:

> energy derived from—


(i) waves, tides, and currents in oceans, estuaries, and tidal areas,


(ii) free flowing water in rivers, lakes, and streams,


(iii) free flowing water in an irrigation system, canal, or other man-made channel, including projects that utilize nonmechanical structures to accelerate the flow of water for electric power production purposes, or


(iv) differentials in ocean temperature (ocean thermal energy conversion)

#### Citation:
  - *26 U.S.C. § 45*
  - 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**

