### Question
How is the "municipal solid waste" defined?


### Answer
The term **municipal solid waste** is defined in *26 U.S.C. § 45* as follows -

> given the term “solid waste” under section 2(27) [1](#45_1_target) of the Solid Waste Disposal Act (42 U.S.C. 6903).

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

