### Question
How is the term advanced coal-based generation technology defined?


### Answer
The term **advanced coal-based generation technology** is defined in *26 U.S.C. § 48A* as the following:

> a technology which meets the requirements of subsection (f)

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

