United States Code

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

For purposes of this section, the term “qualified chemical security expenditure” means, with respect to any eligible agricultural business for any taxable year, any amount paid or

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 class” means any of the following: (i) All account beneficiaries who have not attained the age of 18 before the close of the calendar year in which the contribu

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). / The term "qualified clean hydrogen" means hydr

The term “qualified clean hydrogen production facility” means a facility— (A) owned by the taxpayer, (B) which produces qualified clean hydrogen, and (C) the construction of which

The term "qualified climate action plan" means a detailed and strategic plan that— (A) establishes goals, implementation strategies, and accounting and inventory practice

“qualified clinical social worker” means an individual— (A) who is licensed or certified as a clinical social worker by the State in which such individual practices; or (B) who, if

Except as otherwise provided in this paragraph, the term “qualified clinical testing expenses” means the amounts which are paid or incurred by the taxpayer during the taxable year

For purposes of this subsection, the term “qualified collective investment vehicle” means a foreign person— (i) which— (I) is eligible for benefits under the comprehensive income t

For purposes of this section, the term “qualified commercial clean vehicle” means any vehicle which— (1) meets the requirements of section 30D(d)(1)(C) and is acquired for use or l

For purposes of this paragraph, the term “qualified commercial financing” means any financing with respect to any property if— (I) such property is acquired by the taxpayer from a

The term “qualified community asset” means— (A) any qualified community stock, (B) any qualified community partnership interest, and (C) any qualified community business property.

The term “qualified community business property” means tangible property if— (i) such property was acquired by the taxpayer by purchase (as defined in section 179(d)(2)) after Dece

In this section, the term “qualified community care case manager” means a nonprofit or public agency or organization which— (A) has experience or has been trained in establishing,

The term “qualified community development entity” means any domestic corporation or partnership if— (A) the primary mission of the entity is serving, or providing investment capita

The term “qualified community partnership interest” means any capital or profits interest in a domestic partnership if— (A) such interest is acquired by the taxpayer after December

Except as provided in subparagraph (B), the term “qualified community stock” means any stock in a domestic corporation if— (i) such stock is acquired by the taxpayer after December

The term “qualified company” means a company (or consortium of companies or an employee organization defined under section 8901(8)) that offers indemnity, preferred provider organi

The term “qualified compensation” means compensation for services performed in the United States by actors, production personnel, directors, and producers.

For purposes of this paragraph, the term “qualified computer software” means software— (i) for which the software designer has certified that the software meets all procedures and

For purposes of this subparagraph, the term “qualified confidential information” means information which is subject to the nondisclosure provisions of any local law of the benefici

For purposes of subsection (f)(3)(B)(iii), the term “qualified conservation contribution” means a contribution— (A) of a qualified real property interest, (B) to a qualified organi

The term “qualified conservation easement” means a qualified conservation contribution (as defined in section 170(h)(1)) of a qualified real property interest (as defined in sectio

The term “qualified conservation loan” means a loan, the proceeds of which are used to cover the costs to the borrower of carrying out a qualified conservation project.

The term “qualified conservation project” means conservation measures that address provisions of a conservation plan of the eligible borrower.

The term "qualified consumer" means a consumer served by an eligible entity that has the ability to repay a loan made under subsection (d), as determined by the eligible

The term “qualified contaminated site” means any area— (A) which is held by the taxpayer for use in a trade or business or for the production of income, or which is property descri

For purposes of this subsection, the term “qualified contingency” means any provision of a trust which provides that, upon the happening of a contingency, the payments described in

For purposes of this section, the term “qualified continuing care facility” means 1 or more facilities— (i) which are designed to provide services under continuing care contracts,

“qualified contract” means a lease, sublease, loan agreement, installment sales contract, or similar instrument, entered into between a small business concern and any person. / For

The term "qualified contractor" means a contractor that is a citizen of the United States.

For purposes of subparagraph (A), the term “qualified contribution” means any contribution (of a type and quality acceptable to the eligible local education agency) of— (i) equipme

The term “qualified convention and trade show activity” means a convention and trade show activity carried out by a qualifying organization described in subparagraph (C) in conjunc

For purposes of this paragraph, the term “qualified cooperative housing corporation” means any cooperative housing corporation (as defined in section 216(b)(1)) if— (i) the conside

The term “qualified cord blood bank” means a cord blood bank that— (A) has obtained all applicable Federal and State licenses, certifications, registrations (including pursuant to

For purposes of clause (i), the term “qualified corporate partner” means any corporation if— (I) such corporation is a general partner in the partnership, (II) such corporation has

For purposes of subparagraph (A), the term "qualified corporation" means any corporation (including a predecessor corporation)— (i) with respect to which the taxpayer hol

Except as otherwise provided in this subsection, the term “qualified cost” means, with respect to any taxable year, the sum of— (A) the qualified direct cost for such taxable year,

For purposes of this paragraph, the term “qualified cost-of-living arrangement” means an arrangement under a defined benefit plan which— (i) provides a cost-of-living adjustment to

The term “qualified costs” means, with respect to any facility, those costs paid or incurred during the applicable period for compliance with the applicable EPA regulations with re

the term “qualified countermeasure” has the meaning given such term in section 247d–6a of title 42 ; / The terms “qualified countermeasure”, “security countermeasure”, and “qualifi

For purposes of subparagraph (A), the term “qualified covered call option” means any option granted by the taxpayer to purchase stock held by the taxpayer (or stock acquired by the

The term “qualified covered veteran” means a veteran described in section 4212(a)(3) of this title.

For purposes of this subsection, the term “qualified creative expense” means any expense— (A) which is paid or incurred by an individual in the trade or business of such individual

The terms “qualified crude oil production” and “qualified natural gas production” mean domestic crude oil or natural gas which is produced from a qualified marginal well.

The term “qualified current retiree liabilities” means, with respect to any taxable year, the aggregate amounts (including administrative expenses) which would have been allowable

The term “qualified data collection and reporting entity” means an entity with demonstrated expertise in data collection and reporting as described in section 3003(f)(2)(B) of this

the term “qualified data summary” means a summary of clinical data that demonstrates the safety and effectiveness of a drug with respect to a qualified indication. / In this subpar

the term “qualified debt” means indebtedness— (aa) that was incurred not less than 6 months before the date of the application for assistance under this subparagraph; (bb) that is

For purposes of this section, the term “qualified debt instrument” means any debt instrument given in consideration for the sale or exchange of property (other than new section 38

For purposes of this section, the term "qualified decedent" means— (1) any citizen or resident of the United States dying while in active service of the Armed Forces of t

The term “qualified deficit” means any deficit in earnings and profits of the controlled foreign corporation for any prior taxable year which began after December 31, 1986, and for

The term "qualified derivative payment" means any payment made by a taxpayer pursuant to a derivative with respect to which the taxpayer— (i) recognizes gain or loss as i

For purposes of this paragraph, the term “qualified designated distribution” means any distribution made by the investment company if— (i) section 301 applies to such distribution,

The term "qualified direct air capture facility" means any facility that— (I) uses carbon capture equipment to capture carbon dioxide directly from the ambient air; and (

The term “qualified direct cost” means, with respect to any taxable year, the aggregate amount (including administrative expenses) which would have been allowable as a deduction to

The term “qualified direct donor” means a retail grocer, wholesaler, agricultural producer, agricultural processor, agricultural distributor, restaurant, caterer, school food autho

The term "qualified disability expenses" means any expenses related to the eligible individual's blindness or disability which are made for the benefit of an eligible ind

For purposes of clause (i), the term “qualified disability trust” means any trust if— (I) such trust is a disability trust described in subsection (c)(2)(B)(iv) of section 1917 of

The term “qualified disabled and working individual” means an individual— (1) who is entitled to enroll for hospital insurance benefits under part A of subchapter XVIII under secti

For purposes of this section, the term "qualified disaster" means— (1) a disaster which results from a terroristic or military action (as defined in section 692(c)(2)), (

Subject to clause (ii), the term "qualified disaster area" means any census tract or nonmetropolitan county located in an area where a major disaster has occurred or an a

For purposes of this section, the term “qualified disaster expense” means any expenditure— (1) which is paid or incurred in connection with a trade or business or with business-rel

For purposes of this section, the term “qualified disaster mitigation payment” means any amount which is paid pursuant to the Robert T. Stafford Disaster Relief and Emergency Assis

Except as provided in subparagraph (B), the term "qualified disaster recovery distribution" means any distribution made— (i) on or after the first day of the incident per

For purposes of this section, the term "qualified disaster relief payment" means any amount paid to or for the benefit of an individual— (1) to reimburse or pay reasonabl

For purposes of clause (i), subject to clause (iii), the term "qualified discharge" means a discharge classified with a diagnosis-related group (described in clause (iii)

For purposes of subsection (a), the term "qualified disclaimer" means an irrevocable and unqualified refusal by a person to accept an interest in property but only if— (1

For purposes of this section, the term “qualified distressed community” means any neighborhood or community which— (A) meets the minimum area requirements under paragraph (3) and t

The term “qualified distribution” means any qualified Katrina distribution, any qualified Rita distribution, and any qualified Wilma distribution. / the term "qualified distri

The term “qualified dividend income” means dividends received during the taxable year from— (I) domestic corporations, and (II) qualified foreign corporations. / For purposes of th

For purposes of paragraph (1), the term “qualified domestic corporation” means a domestic corporation— (A) which is an existing credit claimant with respect to Puerto Rico, and (B)

The term “qualified domestic relations order” means a domestic relations order— (i) which creates or recognizes the existence of an alternate payee's right to, or assigns to an alt

For purposes of this section and section 2056(d), the term "qualified domestic trust" means, with respect to any decedent, any trust if— (1) the trust instrument— (A) exc

For purposes of this subsection, the term “qualified donee income” means any net income received by or accrued to the donee which is properly allocable to the qualified intellectua

The term “qualified dwelling” means any— (A) house, (B) apartment, (C) condominium, or (D) mobile home not used on a transient basis (within the meaning of section 7701(a)(19)(C)(v

For purposes of this subsection, the term “qualified educational programming source” means a programming source which devotes substantially all of its programming to educational or

In this subsection, the term “qualified education benefit” means— (A) a qualified tuition program (as defined in section 529(b)(1)(A) of title 26 ) or other prepaid tuition plan of

The term “qualified education expenses” means— (i) qualified higher education expenses (as defined in section 529(e)(3)), and (ii) qualified elementary and secondary education expe

The term “qualified education loan” means any indebtedness incurred by the taxpayer solely to pay qualified higher education expenses— (A) which are incurred on behalf of the taxpa

For purposes of this subparagraph, the term “qualified election period” means the 6-plan-year period beginning with the later of— (I) the 1st plan year in which the individual firs

The term “qualified electric transportation project” means an electric transportation technology project that would significantly reduce emissions of criteria pollutants, greenhous

For purposes of this subsection, the term “qualified electric utility” means a person that, as of the date of the qualifying electric transmission transaction, is vertically integr

The term "qualified electrification project" means a project that— (i) includes the purchase and installation of— (I) an electric heat pump water heater; (II) an electric

The term “qualified electronic health record” means an electronic record of health-related information on an individual that— (A) includes patient demographic and clinical health i

The term "qualified elementary and secondary education expenses" means— (i) expenses for tuition, fees, academic tutoring, special needs services in the case of a special

The term “qualified elementary or secondary education expense” means any expense of an eligible student which is described in section 530(b)(3)(A).

The term "qualified eligible institution" means the eligible institution described in subparagraph (B)(i). / The term "qualified eligible institution" means the

The term “qualified emission reduction” means a reduction of at least 20 percent of the emissions of nitrogen oxide and at least 40 percent of the emissions of either sulfur dioxid

the term “qualified employee” means an employee as described in subsection (b). / The term “qualified employee” means, with respect to a cafeteria plan, any employee who is not a h

The term “qualified employee discount” means any employee discount with respect to qualified property or services to the extent such discount does not exceed— (A) in the case of pr

The term “qualified employee health insurance costs” means any amount paid or incurred by an employer for health insurance to the extent such amount is attributable to coverage pro