### 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 before the date of the enactment of paragraph (11)

#### 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**

