### Question
How does the law define qualified hazardous waste facility?


### Answer
Under *26 U.S.C. § 142*, **qualified hazardous waste facility** is defined as:

> any facility for the disposal of hazardous waste by incineration or entombment but only if—


(1) the facility is subject to final permit requirements under subtitle C of title II of the Solid Waste Disposal Act (as in effect on the date of the enactment of the Tax Reform Act of 1986), and


(2) the portion of such facility which is to be provided by the issue does not exceed the portion of the facility which is to be used by persons other than—


(A) the owner or operator of such facility, and


(B) any related person (within the meaning of section 144(a)(3)) to such owner or operator

#### 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 REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

