### Question
What does qualified veteran mean?


### Answer
**Qualified veteran** has the following meaning in *26 U.S.C. § 143*:

> any veteran—


(A) who served on active duty at some time before January 1, 1977, and


(B) who applied for the financing before the later of—


(i) the date 30 years after the last date on which such veteran left active service, or


(ii) January 31, 1985

#### Citation:
  - *26 U.S.C. § 143*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

