### Question
How does the law define 2001 energy conservation standard?


### Answer
Under *26 U.S.C. § 45M*, **2001 energy conservation standard** is defined as:

> the energy conservation standards promulgated by the Department of Energy and effective July 1, 2001

#### 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**

