### Question
How does CREDITS AGAINST TAX define qualified oil furnace?


### Answer
Under *26 U.S.C. § 25C*, **qualified oil furnace** is defined as:

> any oil furnace which achieves an annual fuel utilization efficiency rate of not less than 90

#### Citation:
  - *26 U.S.C. § 25C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

