### Question
Can you define what consumable fuel means?


### Answer
**Consumable fuel** is defined as the following in *26 U.S.C. § 30B*:

> any solid, liquid, or gaseous matter which releases energy when consumed by an auxiliary power unit

#### Citation:
  - *26 U.S.C. § 30B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Other Credits**

