### Question
How is the term pooled financing bond defined?


### Answer
The term **pooled financing bond** is defined in *26 U.S.C. § 54* as the following:

> given such term by section 149(f)(6)(A).

#### Citation:
  - *26 U.S.C. § 54*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart H-Nonrefundable Credit to Holders of Clean Renewable Energy Bonds**

