United States Code

For purposes of this subparagraph, the term “qualified employee-owner” means any individual who is an employee-owner of the corporation (as defined in section 269A(b)(2)) and who i

For purposes of this chapter, the term “qualified employee trust” means, with respect to a small business concern, a trust— (A) which forms part of an employee stock ownership plan

For purposes of this section, the term “qualified employer” means any employer with a trade or business located in the Gulf Opportunity Zone. / The term “qualified employer” means,

For purposes of this subsection, the term “qualified employer plan” means a plan, contract, pension, or account described in section 219(g)(5). / For purposes of this subsection, t

For purposes of this paragraph, the term “qualified employer retirement plan” means any plan or contract described in paragraph (1), (2), or (3) of section 4974(c).

“qualified employer securities” means common stock issued by the recipient corporation or by a parent or subsidiary of such corporation with voting power and dividend rights no les

Subject to clause (ii), in this paragraph, the term “qualified employer-sponsored coverage” means a group health plan or health insurance coverage offered through an employer— (I)

The term “qualified empowerment zone” means, with respect to a State, an area— (A) which has been designated (other than by the Secretary of the Interior) as an empowerment zone un

The term “qualified empowerment zone asset” means any property which would be a qualified community asset (as defined in section 1400F) 1 if in section 1400F 1— (i) references to e

The term “qualified energy conservation measure” means a cost effective measure, as identified by the Administrator in consultation with the Secretary of Energy, that increases the

The term “qualified energy efficiency improvements” means any energy efficient building envelope component, if— (A) such component is installed in or on a dwelling unit located in

The term “qualified energy efficient appliance” means— (A) any dishwasher described in subsection (b)(1), (B) any clothes washer described in subsection (b)(2), and (C) any refrige

The term “qualified energy property” means any of the following: (A) Any of the following which meet or exceed the highest efficiency tier (not including any advanced tier) establi

The term “qualified energy resources” means— (A) wind, (B) closed-loop biomass, (C) open-loop biomass, (D) geothermal energy, (E) solar energy, (F) small irrigation power, (G) muni

The term “qualified enhanced oil or natural gas recovery project” has the meaning given the term “qualified enhanced oil recovery project” by section 43(c)(2), by substituting “cru

The term “qualified enhanced oil recovery costs” means any of the following: (A) Any amount paid or incurred during the taxable year for tangible property— (i) which is an integral

The term “qualified enhanced oil recovery project” means any project— (i) which involves the application (in accordance with sound engineering principles) of 1 or more tertiary rec

The term “qualified enterprise community” means, with respect to a State, an area— (A) which has been designated (other than by the Secretary of the Interior) as an enterprise comm

The term “qualified entity” means— (i) 1 or more organizations— (I) described in section 501(c)(3) of title 26 ; and (II) exempt from taxation under section 501(a) of such title; o

The term “qualified environmental remediation expenditure” means any expenditure— (A) which is otherwise chargeable to capital account, and (B) which is paid or incurred in connect

The term “qualified equity investment” means any equity investment in a qualified community development entity if— (A) such investment is acquired by the taxpayer at its original i

In this section, the term “qualified escort” means— (1) an adult escort (including a parent, guardian, or other family member) who is required because of the physical or mental con

For purposes of this paragraph, the term “qualified estimated tax payments” means, with respect to any calendar year, payments of estimated tax of a tax described in paragraph (1)(

For purposes of this paragraph, the term “qualified ethanol fuel production” means any alcohol which is ethanol which is produced by an eligible small ethanol producer, and which d

For purposes of this subsection, the term “qualified exchange property” means real property which is to be used for the qualified use set forth in subparagraph (A) or (B) of subsec

The term “qualified ex-felon” means any individual who is certified by the designated local agency— (A) as having been convicted of a felony under any statute of the United States

The term "qualified expatriate" means a primary insured, or individual otherwise described in subparagraph (C)— (A) (i) whose skills, qualifications, job duties, or exper

For purposes of this subsection, the term “qualified expenditure” means any amount which, but for an election under this subsection, would have been allowable as a deduction (deter

The term “qualified expenditures” means expenditures included in a qualified plan, including capital, plant, equipment, working capital, and inventory expenses.

For purposes of this section, the term “qualified expenses” means expenditures for the improvement of credit management, debt collection, and debt recovery activities, including— (

For purpose of this paragraph, the term “qualified expenses and interest” means any expense or interest incurred by the partnership with respect to low-income housing held by the p

The term “qualified expert” means an individual qualified by education or experience to conduct geological, geochemical or geophysical surveys, as the case may be.

In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after Dece

The term “qualified fair housing enforcement organization” means any organization that— (A) is organized as a private, tax-exempt, nonprofit, charitable organization; (B) has at le

For purposes of this paragraph, the term "qualified family" means a family having an income described in subsection (b)(1).

For purposes of this section, the term "qualified family leave wages" means wages paid by an employer which would be required to be paid by reason of the Emergency Family

Subject to paragraph (2), the term "qualified family member" means an individual (other than a qualified pregnant woman or child, as defined in subsection (n)) who is a m

For purposes of this section, the term “qualified family-owned business interest” means— (A) an interest as a proprietor in a trade or business carried on as a proprietorship, or (

The term “qualified family partnership” means a general or limited partnership that the Board determines— (A) does not directly control any bank, except through a registered bank h

The term “qualified farmer” means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986

For purposes of clause (iv), the term “qualified farmer or rancher” means a taxpayer whose gross income from the trade or business of farming (within the meaning of section 2032A(e

The term “qualified farming trade or business” means the trade or business of farming— (I) sugar cane, (II) any plant with a preproductive period (as defined in section 263A(e)(3))

The term “qualified farmland property” means real property located in the United States— (i) which— (I) has been used by the taxpayer as a farm for farming purposes, or (II) leased

For purposes of this subsection, the term “qualified farm-related taxpayer” means any farm-related taxpayer if— (i) (I) the aggregate prepaid farm supplies for the 3 taxable years

For purposes of this paragraph, the term “qualified feedstock” means— (i) any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis, and (ii)

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

The term “qualified fertilizer use” means any use in the manufacture or production of fertilizer or for direct application as a fertilizer.

The term “qualified film” means any property described in section 168(f)(3) if not less than 50 percent of the total compensation relating to the production of such property is com

The term “qualified film or television production” means any production described in paragraph (2) if 75 percent of the total compensation of the production is qualified compensati

The term “qualified financial contract” means any securities contract, forward contract, repurchase agreement, and any similar agreement that the Board determines by regulation, re

For purposes of this subsection, the term “qualified financial institution” means— (A) any bank (as defined in section 581), (B) any institution described in section 591, (C) any c

For purposes of this subparagraph, the term “qualified financing issue” means any composite, pooled, or other conduit financing issue the proceeds of which are used directly or ind

The term “qualified fire control or rescue equipment” means fire control or fire rescue equipment that has been recertified by an authorized technician as meeting the manufacturer'

For purposes of this section, the term “qualified first responder retirement payments” means, with respect to any taxable year, any pension or annuity which but for this section wo

For purposes of this section, the term "qualified first responder service" means service as a law enforcement officer, firefighter, paramedic, or emergency medical techni

For purposes of this section, the term “qualified first tier tax” means any first tier tax imposed by subchapter A, C, D, or G of this chapter, except that such term shall not incl

The term “qualified first-time homebuyer” means a taxpayer (and, if married, the taxpayer's spouse) who has no present ownership interest in a principal residence during the 3-year

The term “qualified first-time homebuyer distribution” means any payment or distribution received by an individual to the extent such payment or distribution is used by the individ

The term “qualified first-year wages” means, with respect to any individual, qualified wages attributable to service rendered during the 1-year period beginning with the day the in

For purposes of this subparagraph, the term “qualified football coaches plan” means any defined contribution plan which is established and maintained by an organization— (I) which

For purposes of subparagraph (A), the term “qualified foreign contract” means any contract issued by a foreign life insurance branch (which has its principal place of business in a

Except as otherwise provided in this paragraph, the term “qualified foreign corporation” means any foreign corporation if— (I) such corporation is incorporated in a possession of t

For purposes of subclause (I)(aa), the term "qualified foreign government security" means a security that is a direct obligation of, or that is fully guaranteed by, the c

For purposes of this subsection, the term “qualified foreign pension fund” means any trust, corporation, or other organization or arrangement— (A) which is created or organized und

For purposes of this section, the term "qualified foreign plan" means any written plan of an employer for deferring the receipt of compensation but only if—

For purposes of this paragraph, the term “qualified former foster youth” means an individual who— (i) on or after the date that such individual attained age 14, was in foster care

The term “qualified former spouse” means a former spouse of an employee or retired employee who— (A) in the case of a former spouse whose divorce from such employee became final on

The term “qualified foster care payment” means any payment made pursuant to a foster care program of a State or political subdivision thereof— (A) which is paid by— (i) a State or

The term "qualified foster care placement agency" means any placement agency which is licensed or certified by— (A) a State or political subdivision thereof, or (B) an en

The term “qualified foster individual” means any individual who is living in a foster family home in which such individual was placed by— (A) an agency of a State or political subd

The term “qualified fractional owner” means any fractional owner which has a minimum fractional ownership interest in at least one fractional program aircraft.

The term “qualified fuel cell property” means a fuel cell power plant which— (i) has a nameplate capacity of at least 0.5 kilowatt (1 kilowatt in the case of a fuel cell power plan

The term “qualified fuel cell property expenditure” means an expenditure for qualified fuel cell property (as defined in section 48(c)(1), without regard to subparagraph (D) thereo

The term “qualified fuels” means— (A) oil produced from shale and tar sands, (B) gas produced from— (i) geopressured brine, Devonian shale, coal seams, or a tight formation, or (ii

For purposes of this section, the term “qualified fuel substance” means any substance— (i) used in a qualified fuel use by the manufacturer, producer, or importer, (ii) sold for us

For purposes of this subsection, the term “qualified fuel use” means— (i) any use in the manufacture or production of any motor fuel, diesel fuel, aviation fuel, or jet fuel, or (i

For purposes of this subparagraph, the term "qualified fund" means any partnership if— (I) at all times during the taxable year (and during each preceding taxable year to

The term “qualified funded plan” means a qualified foreign plan which is not a qualified reserve plan.

For purposes of this section, the term "qualified funding asset" means any annuity contract issued by a company licensed to do business as an insurance company under the

For purposes of this subsection, the term “qualified fund of funds” means a regulated investment company if (at the close of each quarter of the taxable year) at least 50 percent o

For purposes of this subsection, the term "qualified funeral trust" means any trust (other than a foreign trust) if—

The terms “qualified future transfer” and “collectively bargained transfer” mean a transfer which meets all of the requirements for a qualified transfer, except that— (i) the deter

For purposes of this subsection, the term “qualified gain” means, with respect to any qualifying electric transmission transaction in any taxable year— (A) any ordinary income deri

The term “qualified general contribution” means any contribution which— (A) is made by the Secretary pursuant to a general funding contribution, (B) is made to the Trump account of

The term “qualified geographic area” means any geographic area in which not less than 5,000 account beneficiaries reside and which is designated by the Secretary as a qualified geo

The term "qualified geothermal heat pump property" means any equipment which— (i) uses the ground or ground water as a thermal energy source to heat the dwelling unit ref

The term “qualified geothermal heat pump property expenditure” means an expenditure for qualified geothermal heat pump property installed on or in connection with a dwelling unit l

For purposes of this subsection, the term “qualified governmental excess benefit arrangement” means a portion of a governmental plan if— (A) such portion is maintained solely for t

For purposes of subparagraph (A), the term “qualified GO Zone repair or reconstruction” means any repair of damage caused by Hurricane Katrina, Hurricane Rita, or Hurricane Wilma t

For purposes of this section, the term “qualified gratuitous transfer” means a transfer of qualified employer securities to an employee stock ownership plan (as defined in section

For purposes of subsection (a)(14), the term “qualified green building and sustainable design project” means any project which is designated by the Secretary, after consultation wi

For purposes of paragraph (1), the term "qualified group" means— (A) the foreign corporation described in subsection (a), and (B) any other foreign corporation if— (i) th

The term “qualified group of municipalities” means, with respect to any governmental entity, 2 or more municipalities— (I) each of which imposes a tax on income or wages, (II) each

For purposes of this subsection, the term “qualified Gulf Opportunity Zone Bond” means any bond issued as part of an issue if— (A) (i) 95 percent or more of the net proceeds (as de

For purposes of paragraph (2)(B)(i), the term “qualified Gulf Opportunity Zone casualty loss” means any uncompensated section 1231 loss (as defined in section 1231(a)(3)(B)) of pro

For purposes of this subsection, the term “qualified Gulf Opportunity Zone clean-up cost” means any amount paid or incurred during the period beginning on August 28, 2005, and endi

For purposes of paragraph (1), the term “qualified Gulf Opportunity Zone loss” means the lesser of— (A) the excess of— (i) the net operating loss for such taxable year, over (ii) t

The term “qualified Gulf Opportunity Zone property” means property— (i) (I) which is described in section 168(k)(2)(A)(i), or (II) which is nonresidential real property or resident

The term “qualified handler” means a person (including a cooperative) operating in the cut flowers or cut greens marketing system— (I) that sells domestic or imported cut flowers o

For purposes of subsection (a)(10), the term “qualified hazardous waste facility” means any facility for the disposal of hazardous waste by incineration or entombment but only if—