### Question
How does the law define qualified improvement property?


### Answer
Under *26 U.S.C. § 168*, **qualified improvement property** is defined as:

> any improvement to an interior portion of a building which is nonresidential real property if such improvement is placed in service after the date such building was first placed in service

#### Citation:
  - *26 U.S.C. § 168*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

