### Question
How is the term qualified infrastructure property defined?


### Answer
The term **qualified infrastructure property** is defined in *26 U.S.C. § 168* as the following:

> qualified Indian reservation property (determined without regard to subparagraph (A)(ii)) which—



(I) benefits the tribal infrastructure,



(II) is available to the general public, and



(III) is placed in service in connection with the taxpayer's active conduct of a trade or business within an Indian reservation

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

