### Question
What is the definition of qualifying advanced coal project?


### Answer
The definition of **qualifying advanced coal project** is as follows in *26 U.S.C. § 48A*:

> a project which meets the requirements of subsection (e)

#### Citation:
  - *26 U.S.C. § 48A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

