### Question
How does the law define electric generation unit?


### Answer
Under *26 U.S.C. § 48A*, **electric generation unit** is defined as:

> any facility at least 50 percent of the total annual net output of which is electrical power, including an otherwise eligible facility which is used in an industrial application

#### 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**

