### Question
Can you define what qualified small wind energy property means?


### Answer
**Qualified small wind energy property** is defined as the following in *26 U.S.C. § 48*:

> property which uses a qualifying small wind turbine to generate 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**

