### Question
What does waste energy recovery property mean?


### Answer
**Waste energy recovery property** has the following meaning in *26 U.S.C. § 48*:

> property that generates electricity solely from heat from buildings or equipment if the primary purpose of such building or equipment is not the generation of electricity

#### Citation:
  - *26 U.S.C. § 48*
  - 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**

