### Question
What is the definition of qualified business?


### Answer
The definition of **qualified business** is as follows in *26 U.S.C. § 45D*:

> given to such term by section 1397C(d); 

#### Citation:
  - *26 U.S.C. § 45D*
  - 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**

