### Question
How is the term qualified renewable energy facility defined?


### Answer
The term **qualified renewable energy facility** is defined in *26 U.S.C. § 54C* as the following:

> a qualified facility (as determined under section 45(d) without regard to paragraphs (8) and (10) thereof and to any placed in service date) owned by a public power provider, a governmental body, or a cooperative electric company

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

