### Question
How does NORMAL TAXES AND SURTAXES define qualified revitalization building?


### Answer
Under *26 U.S.C. § 1400I*, **qualified revitalization building** is defined as:

> any building (and its structural components) if—



(A) the building is placed in service by the taxpayer in a renewal community and the original use of the building begins with the taxpayer, or



(B) in the case of such building not described in subparagraph (A), such building—



(i) is substantially rehabilitated (within the meaning of section 47(c)(1)(C)) by the taxpayer, and



(ii) is placed in service by the taxpayer after the rehabilitation in a renewal community

#### Citation:
  - *26 U.S.C. § 1400I*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter X-Renewal Communities > PART III-ADDITIONAL INCENTIVES**

