### Question
How is the term qualified fuel cell property defined?


### Answer
The term **qualified fuel cell property** is defined in *26 U.S.C. § 48* as the following:

> 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**

