### Question
How does Determination of Tax Liability define qualified issuer?


### Answer
Under *26 U.S.C. § 54C*, **qualified issuer** is defined as:

> a public power provider, a cooperative electric company, a governmental body, a clean renewable energy bond lender, or a not-for-profit electric utility which has received a loan or loan guarantee under the Rural Electrification Act

#### Citation:
  - *26 U.S.C. § 54C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart I-Qualified Tax Credit Bonds**

