Law Dictionary

The term “qualifying brownfield property” means any real property which is certified, before the taxpayer incurs any eligible remediation expenditures (other than to obtain a Phase

For purposes of this paragraph, the term “qualifying business” means any active business if— (i) during the entire 12-month period ending on the last day of the taxable year, such

For purposes of this section, the term "qualifying carrier" means a telecommunications carrier that—

The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual— (A) who bears a relationship to the taxpayer described in paragraph (2), (B) wh

For purposes of this subsection, subject to clauses (ii) and (iii), the term “qualifying children” means children who meet the eligibility criteria (including income, categorical e

For purposes of this subsection, the term "qualifying chronic disability" means a chronic disability resulting from any of the following (or any combination of any of the

For purposes of this subsection and subsection (a)(30), the term “qualifying clinical trial” means a clinical trial (in any clinical phase of development) that is conducted in rela

“qualifying cogeneration facility” means a cogeneration facility that the Commission determines, by rule, meets such requirements (including requirements respecting minimum size, f

“qualifying cogenerator” means the owner or operator of a qualifying cogeneration facility;

the terms “Community Bank Leverage Ratio” and “qualifying community bank” have the meanings given the terms in section 201(a) of the Economic Growth, Regulatory Relief, and Consume

For purposes of this section, the term “qualifying community-based mobile crisis intervention services” means, with respect to a State, items and services for which medical assista

The term “qualifying components” means components that the Secretary determines to be— (A) designed for advanced technology vehicles; and (B) installed for the purpose of meeting t

The term “qualifying condition” means the condition of a dependent who is moderately or severely mentally retarded, has a serious physical disability, or has an extraordinary physi

The term “qualifying conduit hydropower facility” means a facility (not including any dam or other impoundment) that is determined or deemed under paragraph (2)(C) to meet the qual

The term “qualifying county” means, for a year, a county— (i) that has an MA capitation rate that, in 2004, was based on the amount specified in subsection (c)(1)(B) for a Metropol

For purposes of this subsection, the term “qualifying covered retiree” means a part D eligible individual who is not enrolled in a prescription drug plan or an MA–PD plan but is co

The term "qualifying criteria" means, with respect to a facility— (i) the facility is constructed, operated, or maintained for the generation of electric power and uses f

The term "qualifying data system improvement expenditure" means an expenditure by an eligible territory to improve, update, or enhance a data system that is used by the t

“qualifying dislocation” means a bankruptcy or major contraction of an air carrier holding a certificate under section 41102 of this title when the Secretary of Transportation find

For purposes of this section, the term “qualifying distribution” means— (A) any amount (including that portion of reasonable and necessary administrative expenses) paid to accompli

For purposes of this section, the term “qualifying dividend” means any dividend received by a corporation— (A) if at the close of the day on which such dividend is received, such c

The term "qualifying domestic helium transaction" means any agreement entered into or renegotiated agreement during the preceding 1-year period in the United States for t

For purposes of this subsection, the term “qualifying electric transmission transaction” means any sale or other disposition before January 1, 2008 (before January 1, 2021, in the

For purposes of this section, the term “qualifying employee” means any employee (as defined in section 3(e) of the Fair Labor Standards Act of 1938, as amended) who— (1) has been e

The term “qualifying employer real property” means parcels of employer real property— (A) if a substantial number of the parcels are dispersed geographically; (B) if each parcel of

The term “qualifying employer security” means any employer security within the meaning of section 409( l ). If any moneys or other property of a plan are invested in shares of an i

The term "qualifying entity" means— (A) an institution of higher education; (B) an appropriate State or Federal entity, including a federally funded research and developm

any "assembly, gathering, activity, or meeting sponsored, arranged, or promoted by a religious, charitable, community service, educational, or other similar non-profit organization

The term “qualifying expenditure” means an expenditure incurred after the issuance of the antidumping duty finding or order or countervailing duty order in any of the following cat

The term “qualifying expenses” means the expenses authorized for purposes of subsection (a), subject to subsection (d)(2).

the term “qualifying fabric” means woven fabric of cotton wholly formed in the United States from yarns wholly formed in the United States and certified by the producer or entity c

The term “qualifying facility” means an exotic bird breeding facility that is included in a list published by the Secretary under section 4906 of this title. / The term "quali

The term “qualifying family member” means— (A) the taxpayer’s spouse, and (B) any dependent of the taxpayer with respect to whom the taxpayer is entitled to a deduction under secti

For purposes of this subsection, the term “qualifying Federal determination” means a tolerance or exemption from the requirement for a tolerance for a qualifying pesticide chemical

For purposes of this subsection, the term “qualifying final certification” means, with respect to any qualified retrofit plan, the certification described in paragraph (2)(C) if th

The term “qualifying foreign government” means the government of a country with which the United States has in effect a reciprocal defense procurement agreement or memorandum of un

The term “qualifying foreign trade income” means, with respect to any transaction, the amount of gross income which, if excluded, will result in a reduction of the taxable income o

The term “qualifying gasification project” means any project which— (A) employs gasification technology, (B) will be carried out by an eligible entity, and (C) any portion of the q

For purposes of this section, the term “qualifying gross revenue” means— (1) if a majority of the person's annual income is received from farming and ranching operations, the gross

The term “qualifying gross revenues” means— (i) if a majority of the gross revenue of the person is received from farming, ranching, and forestry operations, the gross revenue from

For purposes of this subsection, the term "qualifying health service" means any medical assistance required or authorized to be provided in the program under title XIX of

For purposes of this section, the term “qualifying hospital” means a hospital or an entity described in paragraph (3) that— (A) is engaged in research in the causes, prevention, an

The term “qualifying household” means a household (i) who intends to occupy eligible single family property as a principle 7 residence; and (ii) who agrees to occupy the property a

the term “qualifying incident”— (A) means— (i) a wildfire incident, a prescribed fire incident, or a severity incident; or (ii) an incident that the Secretary of Agriculture or the

Except as otherwise provided in this subsection, the term “qualifying income” means— (A) interest, (B) dividends, (C) real property rents, (D) gain from the sale or other dispositi

In this section, the term “qualifying Indian tribe” means, with respect to a fiscal year, an Indian tribe or tribally designated housing entity— (1) to or on behalf of which a gran

The term “qualifying individual” means— (A) a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 13, (B) a dependent of the taxpayer (as defined i

The term “qualifying injury” means the following: (A) With respect to a covered dependent, an injury incurred— (i) during a period in which the covered dependent is accompanying an

the terms “qualifying institution” and “institution” mean a university or other research institution that participates in the National Institutes of Health's STTR program.

The term "qualifying institutions" means institutions of higher education that are awarded in excess of $50,000,000 per year in total Federal research funding.

The term “qualifying insurance company” means any controlled foreign corporation which— (A) is subject to regulation as an insurance (or reinsurance) company by its home country, a

The term “qualifying insurance company branch” means a qualified business unit (within the meaning of section 989(a)) of a controlled foreign corporation if— (A) such unit is licen

The term "qualifying insurance corporation" means, with respect to any taxable year, a foreign corporation— (A) which would be subject to tax under subchapter L if such c

For purposes of subparagraph (A), the term “qualifying insured System bank” means any insured System bank that— (i) is in receivership; (ii) is, in the judgment of the Board of Dir

For purposes of this subparagraph, the term “qualifying knit fabric” means fabric or knit-to-shape components wholly formed or knit-to-shape in any country or any combination of co

The term “qualifying laboratory” means a laboratory in the United States that has been approved by the Secretary for the purposes of this section.

For purposes of this subsection, the term “qualifying legislation” means only a bill of either House of Congress— (A) the title of which is as follows: “A bill reinstating statutor

The term “qualifying lending and finance business” means a lending and finance business, if— (I) based on all the facts and circumstances immediately before the date of the deceden

The term “qualifying loan or swap funding facility” means a contractual arrangement between a participating State and a private financial entity under which— (A) the participating

In this subsection and subsection (m), the term “qualifying MA organization” means a Medicare Advantage organization that is organized as a health maintenance organization (as defi

The term “qualifying marriage” means the marriage described to in paragraph (1).

In paragraph (1), the term “qualifying medicare supplemental policy” means a medicare supplemental policy— (A) issued in a State which— (i) has not adopted standards equal to or mo

The term "Qualifying Modification" means a Modification proposed in accordance with subsection (g).

For the purposes of this subsection, the term “qualifying monthly payment” means any of the following: (i) An on-time applicable monthly payment under this subsection. (ii) An on-t

The term “qualifying move” means a move due to economic necessity— (A) from one residence to another residence; and (B) from one school district to another school district, except—

The term “qualifying multifamily purchaser” means (i) a public agency, (ii) a nonprofit organization, or (iii) a for-profit entity which makes a commitment (for itself or any relat

The term “qualifying natural disaster declaration” means a natural disaster declared by the Secretary for production losses under section 1961(a) of this title . / The term “qualif

The term “qualifying non-binding instrument”— (A) except as provided in subparagraph (B), means a non-binding instrument that— (i) is or will be under negotiation, is signed or oth

The term “qualifying non-movement area surveillance surface display system and sensors” means a non-movement area surveillance surface display system that— (A) provides the require

The term “qualifying nonpowered dam” means any dam, dike, embankment, or other barrier— (A) the construction of which was completed on or before October 23, 2018; (B) that is or wa

For purposes of paragraph (1), the term “qualifying offense” means any of the following offenses: (A) A qualifying Federal offense, as determined under section 3 of the DNA Analysi

In paragraph (3), the term “qualifying offeror” means an offeror that— (A) is determined to be a responsible source; (B) submits a proposal that conforms to the requirements of the

For purposes of this paragraph, the term “qualifying organization” means an organization which is described in section 501(c) (3), (4), or (5) which regularly conducts, as one of i

The term “qualifying partnership” means a partnership which— (I) has a partnership agreement which satisfies the requirements of section 514(c)(9)(B)(vi) at all times beginning on

In this section, the term “qualifying pathogen” means a pathogen identified and listed by the Secretary under paragraph (2) that has the potential to pose a serious threat to publi

The term "qualifying payment amount" means, subject to clauses (ii) and (iii), with respect to a sponsor of a group health plan— (I) for an item or service furnished duri

The term “qualifying Persian Gulf symptom or illness” means, with respect to a member described in subsection (b), a symptom or illness— (A) that the member registered before Septe

For purposes of this subsection, the term “qualifying pesticide chemical residue” means a pesticide chemical residue resulting from the use, in production, processing, or storage o

The term “qualifying phase I technology” means a technological system of continuous emission reduction which achieves a 90 percent reduction in emissions of sulfur dioxide from the

For purposes of this section, the term “qualifying plan” means— (A) a prescription drug plan; or (B) an MA–PD plan described in section 1395w–21(a)(2)(A)(i) of this title that prov

In this section, the term “qualifying position” means a position that— (1) is designated as a shared position for purposes of this section by the Senator or other head of the offic

The term “qualifying production property” means— (A) tangible personal property, (B) any computer software, and (C) any property described in section 168(f)(4).

For purposes of this section, the term “qualifying project works” means project works— (1) that are not part of a project licensed under this part or exempted from licensing under

The term "qualifying proposal" means a proposal that contains sufficient information to enable the Department of Defense to conduct a meaningful audit of the information

The term "qualifying real property loan" means any loan secured by an interest in improved real property or secured by an interest in real property which is to be improve

The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual— (A) who bears a relationship to the taxpayer described in paragraph (2), (B)

In this section, the term “qualifying school” means a school in severe need, as described in section 1773(d)(1) of this title .

The term “qualifying secondary activities” means secondary activities but only to the extent that, without regard to this subchapter, the gross income derived by such corporation f

The term “qualifying security and assured power facility” means a qualifying advanced power system technology facility determined by the Secretary, in consultation with the Secreta

Qualifying Service Defined.—In this section, the term “qualifying service” means service for which a particular special pay or incentive pay is payable under the authority of a pro

Qualifying Service-Connected Disability Defined.—In this section, the term “qualifying service-connected disability” means a service-connected disability that— (1) was incurred or

For purposes of this subchapter, the term “qualifying shipping activities” means— (1) core qualifying activities, (2) qualifying secondary activities, and (3) qualifying incidental

For purposes of this part, the term “qualifying single source drug” means, with respect to an initial price applicability year, subject to paragraphs (2) and (3), a covered part D

“qualifying small power producer” means the owner or operator of a qualifying small power production facility;

“qualifying small power production facility” means a small power production facility that the Commission determines, by rule, meets such requirements (including requirements respec

The term “qualifying small wind turbine” means a wind turbine which has a nameplate capacity of not more than 100 kilowatts.

The term "qualifying smoke alarm" means a smoke alarm that— (I) in the case of a dwelling unit built before December 29, 2022, and not substantially rehabilitated after D

The term “qualifying sovereign entity” means— (A) any agency or instrumentality of a foreign state (as defined in section 1603 of title 28 ) that has a purpose that is similar to t

The term “qualifying specified payment” means a specified payment which is made pursuant to— (I) a binding written contract in effect on the date of the enactment of this subparagr

For purposes of this subsection, the term “qualifying State” means a State which— (A) has not expended amounts for all individuals described in section 1396a(a)(10)(A)(i)(VIII) of