### Question
Can you define what clothes washer means?


### Answer
**Clothes washer** is defined as the following in *26 U.S.C. § 45M*:

> a residential model clothes washer, including a commercial residential style coin operated washer

#### 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**

