### Question
How is the "EF" defined?


### Answer
The term **EF** is defined in *26 U.S.C. § 45M* as follows -

> the energy factor established by the Department of Energy for compliance with the Federal energy conservation standards

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

