### Question
What is the definition of local district heating or cooling facility?


### Answer
The definition of **local district heating or cooling facility** is as follows in *26 U.S.C. § 142*:

> property used as an integral part of a local district heating or cooling system

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIRE- > Subpart A-Private Activity Bonds**

