### Question
How is the "qualifying advanced coal project" defined?


### Answer
The term **qualifying advanced coal project** is defined in *26 U.S.C. § 48A* as follows -

> a project which meets the requirements of subsection (e)

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

