### Question
How is the term eligible small business credits defined?


### Answer
The term **eligible small business credits** is defined in *26 U.S.C. § 39* as the following:

> given such term by section 38(c)(5)(B).

#### Citation:
  - *26 U.S.C. § 39*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

