United States Code

The term “QDR 2001 combatant surface force risk assessment” means the risk assessment associated with a force of combatant surface vessels numbering 116 that is set forth in the re

The term “quadriplegia” means the complete and irreversible paralysis of all four limbs.

The terms "qualification" and "qualified" mean a determination by the Secretary that a drug development tool and its proposed context of use can be relied upon

In this section, the term “qualification requirement” means a requirement for testing or other quality assurance demonstration that must be completed by an offeror before award of

The terms "qualification" and "qualified" mean a determination by the Secretary that a drug development tool and its proposed context of use can be relied upon

For purposes of this subsection, the term “qualified 10-percent owned foreign corporation” means any foreign corporation (other than a passive foreign investment company) if at lea

For purposes of paragraph (1), the term “qualified 20-pay contract” means any contract which— (A) requires at least 20 nondecreasing annual premium payments, and (B) is issued purs

For purposes of this part, except as otherwise provided in this section, the term “qualified 501(c)(3) bond” means any private activity bond issued as part of an issue if— (1) all

For purposes of this paragraph, the term “qualified 5-percent or less partner” means any partner who has (directly or indirectly) an interest of 5 percent or less in the aggregate

For purposes of this subsection, the term “qualified accelerated death benefit rider” means any rider on a life insurance contract if the only payments under the rider are payments

For purposes of this paragraph, the term “qualified acquisition costs” means the costs of acquiring, constructing, or reconstructing a residence. Such term includes any usual or re

For purposes of paragraph (3)(B), the term “qualified acquisition indebtedness” means, with respect to any real property described in paragraph (3)(A), indebtedness incurred or ass

For purposes of paragraph (1), the term “qualified active low-income community business” means, with respect to any taxable year, any corporation (including a nonprofit corporation

For purposes of this paragraph, the term “qualified activity” means any activity giving rise to— (I) foreign base company sales income, (II) foreign base company services income, (

The term “qualified additional benefits” means any— (i) guaranteed insurability, (ii) accidental death benefit, (iii) family term coverage, or (iv) waiver of premium. / The term “q

The term “qualified administrative requirement” means a requirement under this section or a regulatory requirement issued pursuant to this section. / For purposes of this subsectio

The term “qualified adoption agency” means any of the following: (A) A State or local government agency which has responsibility under State or local law for child placement throug

For purposes of this section, the term “qualified adoption expenses” has the meaning given such term by section 23(d) (determined without regard to reimbursements under this sectio

For purposes of this section, the term "qualified advanced mine safety equipment property" means any advanced mine safety equipment property for use in any underground mi

The term “qualified affiliate” means— (i) in the case of a stock savings association, an affiliate other than a subsidiary or an insured depository institution; and (ii) in the cas

For purposes of this subsection, the term “qualified agreement” means an agreement between the United States and Canada or Mexico (as the case may be)— (A) setting forth that porti

For purposes of this paragraph, the term “qualified agri-biodiesel production” means any agri-biodiesel which is produced by an eligible small agri-biodiesel producer in a manner w

The term “qualified agricultural countermeasure” means an agricultural countermeasure that the Secretary, in consultation with the Secretary of Homeland Security, determines to be

the term “qualified agricultural loan” means a loan made to finance the production of agricultural products or livestock in the United States, a loan secured by farmland or farm ma

For purposes of this chapter, the term "qualified alien" means an alien who, at the time the alien applies for, receives, or attempts to receive a Federal public benefit,

For purposes of subparagraph (A), the term “qualified allocation” means any allocation to a tax-exempt entity which— (i) is consistent with such entity’s being allocated the same d

For purposes of this subsection, the term “qualified allocation plan” means any plan— (A) which sets forth selection criteria to be used to determine priorities of the commercial r

For purposes of this subsection, the term “qualified alternative fuel vehicle refueling project” means a project consisting of one or more properties that are part of a single proj

The term “qualified alternative fuel vehicle refueling property” includes any property described in subsection (c) for the recharging of a motor vehicle described in paragraph (2),

For purposes of this subsection, the term “qualified amateur sports organization” means any organization organized and operated exclusively to foster national or international amat

For purposes of this section, the term “qualified animal feed substance” means any substance— (i) used in a qualified animal feed use by the manufacturer, producer, or importer, (i

The term “qualified animal feed use” means any use in the manufacture or production of animal feed or animal feed supplements, or of ingredients used in animal feed or animal feed

The term “qualified annexed area” means, with respect to the governmental unit acquiring the property, any area if— (I) such area is contiguous to, and annexed for general governme

The term “qualified antifouling paint containing organotin” means an antifouling paint containing organotin that— (A) is allowed to be used under the terms of the final decision re

For purposes of this part, the term “qualified anti-terrorism technology” means any product, equipment, service (including support services), device, or technology (including infor

For purposes of subsection (d)(1), the term "qualified applicant" means— (A) a person over the age of 18 who owns a trust or restricted interest in a parcel of land; and

In this paragraph, the term “qualified application” means an application that— (i) has been submitted by an eligible applicant; (ii) does not propose any activities that may compro

The term “qualified appraisal” means, with respect to any property, an appraisal of such property which— (I) is treated for purposes of this paragraph as a qualified appraisal unde

Except as provided in clause (iii), the term “qualified appraiser” means an individual who— (I) has earned an appraisal designation from a recognized professional appraiser organiz

Except as provided in subparagraph (C), for purposes of this paragraph, the term “qualified appreciated stock” means any stock of a corporation— (i) for which (as of the date of th

The term “qualified apprentice” means an individual who is employed by the taxpayer or by any contractor or subcontractor and who is participating in a registered apprenticeship pr

The term “qualified architectural and transportation barrier removal expense” means, with respect to any such facility or public transportation vehicle, an architectural or transpo

In this paragraph, the term “qualified area” means— (i) Iraq, (ii) Afghanistan, and (iii) any foreign country which included a combat zone, as that term is defined in section 112(c

The term "qualified article" means an article— (i) described in— (I) headings 2707, 2708, 2709.00, 2710, 2711, 2712, 2713, 2714, 2715, 2901, and 2902, and subheadings 290

For purposes of this subpart and section 512, the term "qualified asset account" means any account consisting of assets set aside to provide for the payment of— (1) disab

For purposes of this section, the term "qualified assignment" means any assignment of a liability to make periodic payments as damages (whether by suit or agreement), or

The term “qualified auditor” means an independent, certified public accountant with experience performing music royalty audits.

For purposes of this paragraph, the term "qualified automatic contribution arrangement" means a cash or deferred arrangement— (i) which is described in subparagraph (D)(i

For purposes of subparagraph (A), the term “qualified automobile demonstration use” means any use of an automobile by a full-time automobile salesman in the sales area in which the

The term “qualified banking or financing income” means income of an eligible controlled foreign corporation which— (i) is derived in the active conduct of a banking, financing, or

The term “qualified battery storage technology expenditure” means an expenditure for battery storage technology which— (A) is installed in connection with a dwelling unit located i

The term “qualified beginning farmer or rancher” means an applicant, regardless of whether the applicant is participating in a program under section 1935 of this title — (A) who is

The term "qualified beneficiary" means, with respect to a covered employee under a group health plan, any other individual who, on the day before the qualifying event for

The term "qualified benefit" means any benefit which, with the application of subsection (a), is not includible in the gross income of the employee by reason of an expres

The term "qualified bidder" means a person the Secretary determines is seeking to purchase helium for their own use, refining, or redelivery to users.

The term “qualified biodiesel mixture” means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which— (i)

The term “qualified biogas property” means property comprising a system which— (i) converts biomass (as defined in section 45K(c)(3), as in effect on the date of enactment of this

The term "qualified birth or adoption distribution" means any distribution from an applicable eligible retirement plan to an individual if made during the 1-year period b

The term “qualified blood collector organization” has the meaning given such term by section 7701(a)(49). / The term “qualified blood collector organization” means an organization

For purposes of this subsection, the term “qualified blood collector vehicle” means a vehicle at least 80 percent of the use of which during the prior taxable period was by a quali

The term “qualified board or exchange” means— (A) a national securities exchange which is registered with the Securities and Exchange Commission, (B) a domestic board of trade desi

The term “qualified bond” means any obligation issued by the designated bonding authority at the direction of the Secretary, the net proceeds of which are loaned to an eligible ins

As used in this section, the term “qualified borrower” means any partnership, corporation, or other legal entity which (as determined by the Secretary of Energy) has presented sati

For purposes of subsection (a)(16), the term “qualified broadband project” means any project which— (A) is designed to provide broadband service solely to 1 or more census block gr

For purposes of clause (ii), the term “qualified building” means any building located— (I) in any county in which is located a qualified military installation to which the number o

The term “qualified bus” means— (i) an intercity or local bus, and (ii) a school bus.

Except as otherwise provided in this subsection, the term “qualified business” means any trade or business. / For purposes of this subsection, the term “qualified business” has the

The term “qualified business capitalization expenses” means qualified expenditures for the capitalization of a qualified business pursuant to a qualified plan.

For purposes of this section, the term "qualified business credits" means— (1) the investment credit determined under section 46 (but only to the extent attributable to p

Qualified business customer defined.—For purposes of this subsection, the term "qualified business customer" means a business which— (A) maintains a transaction account (

For purposes of this section, the term “qualified business entity” means, with respect to any taxable year, any corporation or partnership if for such year— (1) every trade or busi

For purposes of clause (ii), the term “qualified business property” means any property if— (I) such property is used by the corporation in the active conduct of a trade or business

The term “qualified business unit” has the meaning given such term by section 989(a). / For purposes of this subpart, the term “qualified business unit” means any separate and clea

Except as provided in subparagraph (C), the term “qualified business use” means any use in a trade or business of the taxpayer.

The term “qualified campaign expense” means an expense— (A) incurred (i) by the candidate of a political party for the office of President to further his election to such office or

For purposes of this subsection, the term “qualified campus lodging” means lodging to which subsection (a) does not apply and which is— (A) located on, or in the proximity of, a ca

the term “qualified Canadian government obligations” means any debt obligation which is backed by Canada, any Province of Canada, or any political subdivision of any such Province

Except as otherwise provided in this subsection, the term “qualified capital gain” means any gain recognized on the sale or exchange of— (A) a capital asset, or (B) property used i

For purposes of subsection (a)(17), the term “qualified carbon dioxide capture facility” means— (A) the eligible components of an industrial carbon dioxide facility, and (B) a dire

For purposes of this subsection, the term “qualified Caribbean Basin country” means any beneficiary country (within the meaning of section 212(a)(1)(A) of the Caribbean Basin Econo

For purposes of clause (i), the term “qualified Caribbean Basin country investment” means any investment if— (I) the income from such investment is treated as qualified possession

Qualified carrier.—The term “qualified carrier” means an insurance company (or consortium of insurance companies) that is licensed to issue long-term care insurance in all States,

The term “qualified cash or deferred arrangement” has the meaning given such term by section 401(k)(2). / The term "qualified cash or deferred arrangement" has the meanin

For purposes of subparagraph (A), the term “qualified C corporation” means any corporation described in subparagraph (B) of subsection (a)(1) which is not— (i) a personal holding c

The term "qualified census tract" means a census tract that is covered by the definition of "qualified census tract" in section 42(d)(5)(B)(ii) of title 26 and

For purposes of this subparagraph, the term “qualified chain member” means, with respect to any controlled foreign corporation, any other corporation which is created or organized

For purposes of subparagraph (A), the term “qualified change in investment options” means, in connection with an individual account plan, a change in the investment options offered

For purposes of this paragraph, the term “qualified charitable distribution” means any distribution from an individual retirement plan (other than a plan described in subsection (k

The term “qualified charitable remainder trust” means a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664). / For purposes of paragrap

For purposes of this subsection, the term “qualified charitable risk pool” means any organization— (A) which is organized and operated solely to pool insurable risks of its members

For purposes of this subchapter, the term “qualified check” means only a check (or other instrument which is redeemable in money) which is paid as a part of a patronage dividend, o

The term “qualified child care expenditure” means any amount paid or incurred— (i) to acquire, construct, rehabilitate, or expand property— (I) which is to be used as part of a qua

The term “qualified child care facility” means a facility— (i) the principal use of which is to provide child care assistance, and (ii) which meets the requirements of all applicab

The term “qualified child care resource and referral expenditure” means any amount paid or incurred under a contract to provide child care resource and referral services to an empl

In this subsection, the term “qualified CHIP look-alike program” means a State program— (A) under which children who are under the age of 19 and are not eligible to receive medical

For purposes of this subsection, the term “qualified church-controlled organization” means any church-controlled tax-exempt organization described in section 501(c)(3), other than

The term “qualified civil liability action” means a civil action or proceeding or an administrative proceeding brought by any person against a manufacturer or seller of a qualified

The term "qualified clean-fuel vehicle property" means property which is acquired for use by the taxpayer and not for resale, the original use of which commences with the

For purposes of this section, the term "qualified clean-fuel vehicle refueling property" means any property (not including a building and its structural components) if—

For purposes of this paragraph, the term “qualified clean hydrogen” has the meaning given such term by section 45V(c)(2).