### Question
How is the "qualified facility" defined?


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

> any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and which—


(A) in the case of a facility using solar energy, is placed in service before January 1, 2006, or


(B) in the case of a facility using geothermal energy, the construction of which begins before January 1, 2022

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

