### Question
Can you define what business use percentage means?


### Answer
**Business use percentage** is defined as the following in *26 U.S.C. § 280F*:

> the percentage of the use of any listed property during any taxable year which is a qualified business use

#### Citation:
  - *26 U.S.C. § 280F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

