### Question
How does Business Related Credits define applicable EPA regulations?


### Answer
Under *26 U.S.C. § 45H*, **applicable EPA regulations** is defined as:

> the Highway Diesel Fuel Sulfur Control Requirements of the Environmental Protection Agency

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

