United States Code

The term "qualified health care entity" means a health care entity that— (A) is— (i) a public entity; or (ii) an organization that is described in section 501(c) of title

The term “qualified health care property” means any real property (including interests therein), and any personal property incident to such real property, which— (I) is a health ca

The term “qualified health insurance” means any of the following: (A) Coverage under a COBRA continuation provision (as defined in section 9832(d)(1)). (B) State-based continuation

For purposes of this section, the term “qualified health insurance costs eligibility certificate” means any written statement that an individual is an eligible individual (as defin

The term “qualified health insurance premiums” means premiums for coverage for the eligible retired public safety officer, his spouse, and dependents (as defined in section 152), b

For purposes of this section, the term “qualified health maintenance organization” means (1) a health maintenance organization which has provided assurances satisfactory to the Sec

The term “qualified health plan” has the meaning given such term by section 1301(a) of the Patient Protection and Affordable Care Act, except that such term shall not include a qua

For purposes of this subsection, the term "qualified health plan expenses" means amounts paid or incurred by the employer to provide and maintain a group health plan (as

The term “qualified heir” means, with respect to any property, a member of the decedent's family who acquired such property (or to whom such property passed) from the decedent. If

Any reference in this section to the term “qualified higher education expense” shall include a reference to the following expenses in connection with enrollment or attendance at, o

The term “qualified higher education expenses” means tuition and fees required for the enrollment or attendance of— (i) the taxpayer, (ii) the taxpayer’s spouse, or (iii) any depen

The term “qualified high loss reserve PCL” means, with respect to any calendar year, any premier certified lender designated by the Administrator as a qualified high loss reserve P

The term “qualified high risk pool” has the meaning given such term in section 300gg–44(c)(2) of this title , except that a State may elect to meet the requirement of subparagraph

For purposes of subsection (a)(15), the term “qualified highway or surface freight transfer facilities” means— (A) any surface transportation project which receives Federal assista

The term “qualified home improvement” means an alteration, repair, or improvement described in section 143(k)(4).

The term “qualified home improvement loan” means the financing (in an amount which does not exceed $15,000)— (A) of alterations, repairs, and improvements on or in connection with

The term “qualified home infusion therapy supplier” means a pharmacy, physician, or other provider of services or supplier licensed by the State in which the pharmacy, physician, o

For purposes of this paragraph, the term “qualified homeless youth” means, with respect to any taxable year, an individual who certifies, in a manner as provided by the Secretary,

For purposes of this section, the term “qualified hospital bond” means any bond issued as part of an issue 95 percent or more of the net proceeds of which are to be used with respe

For purposes of subsection (a), the term “qualified hospitalization” means— (1) any hospitalization outside the United States, and (2) any hospitalization inside the United States,

In this subsection, the term “qualified hospital laboratory” means a hospital laboratory, in a sole community hospital (as defined in section 1395ww(d)(5)(D)(iii) of this title ),

The term “qualified housing finance agency” means any State or local housing finance agency that— (A) carries the designation of “top tier” or its equivalent, as evaluated by Stand

The term “qualified housing interest” means interest which is qualified residence interest (as defined in section 163(h)(3)) and is paid or accrued during the taxable year on indeb

For purposes of this paragraph, the term “qualified housing issue” means— (I) an issue described in section 142(a)(7) (relating to qualified residential rental projects), or (II) a

The term “qualified housing project” means residential real estate that is intended to primarily benefit lower income people throughout the period of the investment.

The term “qualified HSA distribution” means a distribution from a health flexible spending arrangement or health reimbursement arrangement to the extent that such distribution— (A)

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

The terms “small business concern”, “small business concern owned and controlled by veterans”, “small business concern owned and controlled by service-disabled veterans”, “qualifie

For purposes of this subsection, the term “qualified HUD property” means any property for which, as of the date that notification of the property is first made under paragraph (3)(

Except as provided in paragraph (2), the term “qualified hurricane distribution” means— (i) any distribution from an eligible retirement plan made on or after August 25, 2005, and

The term “qualified Hurricane Katrina individual” means an individual whose principal place of abode on August 28, 2005, is located in the Hurricane Katrina disaster area and who h

The term “qualified Hurricane Rita individual” means an individual (other than a qualified Hurricane Katrina individual) whose principal place of abode on September 23, 2005, is lo

The term “qualified Hurricane Wilma individual” means an individual (other than a qualified Hurricane Katrina individual or a qualified Hurricane Rita individual) whose principal p

The term "qualified hydroelectric facility" means a turbine or other generating device owned or solely operated by a non-Federal entity— (A) that generates hydroelectric

In this paragraph, the term “qualified hydrologic unit” means a hydrologic unit— (i) in which the water quality has been significantly affected by acid mine drainage from coal mini

The term “qualified hydropower production” means— (i) in the case of any hydroelectric dam which was placed in service on or before the date of the enactment of this paragraph, the

The term "qualified improvement property" means any improvement made by the taxpayer to an interior portion of a building which is nonresidential real property if such im

For purposes of this section, the term "qualified incidental activities" means shipping-related activities if—

The term "qualified incurred cost submission" means a submission by a contractor of costs incurred under a flexibly priced contract that has been qualified by the Departm

For purposes of this paragraph, the term “qualified independent auditor” means any auditor who— (i) is compensated by the qualified high loss reserve PCL; (ii) is independent of su

For purposes of this subsection, the term “qualified independent contractor” means an entity or organization that is independent of any organization under contract with the Secreta

The term “qualified index” means— (i) the Standard and Poor’s 500 stock market index, or (ii) any other index— (I) which is comprised of equity investments in primarily United Stat

The term “qualified Indian entity” means, with respect to an Indian tribe, any entity if— (i) such entity is engaged in a fishing rights-related activity of such tribe, (ii) all of

For purposes of this section, the term “qualified Indian health care benefit” means— (1) any health service or benefit provided or purchased, directly or indirectly, by the Indian

The term “qualified Indian lands” means land which is held in trust by the United States for the benefit of an Indian tribe.

The term “qualified Indian reservation property” means property which is property described in the table in paragraph (2) and which is— (i) used by the taxpayer predominantly in th

For purposes of section 636 of this title , the term “qualified Indian tribe” means an Indian tribe as defined in section 5304(a) 1 of title 25, which owns and controls 100 per cen

the term “qualified indication” means an indication for a drug that the Secretary determines to be appropriate for summary level review under this paragraph; and / In this subparag

For the purposes of this subsection, the term “qualified individual” means an individual who is knowledgeable with regard to the management, conservation, or harvesting of the salm

The term “qualified individual with a disability” means an individual with a disability who, with or without reasonable modifications to rules, policies, or practices, the removal

the term “qualified industry organization” means the National Propane Gas Association, the Gas Processors Association, a successor association of such associations, or a group of r

The term “qualified infectious disease product” means a drug (including a biological product), including an antibacterial or antifungal drug, for human use that— (1) acts on bacter

The term “qualified infrastructure project” means an Alaskan natural gas transportation project or system consisting of the design, engineering, finance, construction, and completi

For purposes of this subparagraph, the term “qualified infrastructure property” means qualified Indian reservation property (determined without regard to subparagraph (A)(ii)) whic

“Qualified institution” means (1) an institution of higher learning with a program leading to a degree in science, engineering, or business administration which is accredited by a

The term “qualified institutional buyer” has the meaning given such term in section 230.144A(a) of title 17, Code of Federal Regulations, or any successor thereto.

For purposes of paragraph (1), the term “qualified insurance branch” means any branch of a controlled foreign corporation which is licensed and predominantly engaged on a permanent

For purposes of this subparagraph, the term “qualified insurance company” means any controlled foreign corporation predominantly engaged in the active conduct of an insurance busin

The term “qualified insurance income” means income of a qualifying insurance company which is— (A) received from a person other than a related person (within the meaning of subsect

For purposes of this subsection, the term “qualified intellectual property” means property described in subsection (e)(1)(B)(iii) (other than property contributed to or for the use

For purposes of this subsection, the term “qualified intellectual property contribution” means any charitable contribution of qualified intellectual property— (A) the amount of whi

The term "qualified intelligence analyst" means an intelligence analyst (as that term is defined in section 124h(j) of this title), including law enforcement personnel— (

The term “qualified interconnection property” means, with respect to an energy project which is not a microgrid controller, any tangible property— (i) which is part of an addition,

Qualified interest.—For purposes of this paragraph, the term "qualified interest" means an interest for which a deduction is allowable under subsection (a). / For purpose

For purposes of subparagraph (D), the term “qualified interest income” means the sum of the following amounts derived by the regulated investment company from sources within the Un

The term “qualified intermediary” means a nonprofit entity, which may be part of an industry or sector partnership, that demonstrates expertise in building, connecting, sustaining,

The term “qualified inventory interruption” means a regulation, request, or interruption described in subparagraph (B) but only to the extent provided in the notice published pursu

For purposes of this paragraph, the term “qualified investment credit facility” means any facility— (i) which is a qualified facility (within the meaning of section 45) described i

For purposes of this section, the term "qualified investment entity" means— (1) a regulated investment company, and (2) a real estate investment trust. (1) Interest and a

The term “qualified investments” means— (I) public debt securities of the United States, (II) obligations of a State or local government which are not in default as to principal or

For purposes of this subpart, the term "qualified investments in foreign base company shipping operations" means investments in— (A) any aircraft or vessel used in foreig

the term “qualified investor” means eligible contract participant (as defined in section 1a of this title, as in effect on December 21, 2000). / Except as provided in subparagraph

The term “qualified issuer” means a community development financial institution (or any entity designated to issue notes or bonds on behalf of such community development financial

In this section, the term “qualified item of personal property” means— (1) an animal; (2) an animal product; (3) a plant; or (4) a plant product. Except as provided in subsection (

The term "qualified items of income, gain, deduction, and loss" means items of income, gain, deduction, and loss to the extent such items are— (i) effectively connected w

The term “qualified IV–A recipient” means any individual who is certified by the designated local agency as being a member of a family receiving assistance under a IV–A program for

The term “qualified job training program” means any workforce preparation, development, or delivery program or service that is directly funded, in whole or in part, by the Departme

For purposes of this section and section 401(a)(11), the term “qualified joint and survivor annuity” means an annuity— (1) for the life of the participant with a survivor annuity f

For purposes of paragraph (1), the term “qualified joint venture” means any joint venture involving the conduct of a trade or business if— (A) the only members of such joint ventur

The term “qualified Katrina distribution” means any distribution— (i) described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but only to the extent such distribution relates t

For purposes of this paragraph, the term “qualified late-year loss” means— (i) any post-October capital loss, and (ii) any late-year ordinary loss.

As used in this section, the term “qualified law enforcement officer” means an employee of a governmental agency who— (1) is authorized by law to engage in or supervise the prevent

For purposes of this paragraph, the term “qualified leasing group” means a controlled group of corporations which, for the taxable year and each of the 2 immediately preceding taxa

The term “qualified lender” means— (A) a System institution that makes loans (as defined in paragraph (5)) except a bank for cooperatives; and (B) each bank, institution, corporati

For purposes of subclause (I), the term “qualified life insurance company” means any company which would be a life insurance company as defined in section 816 if unearned premiums

The term “qualified liquidation” means— (A) a decrease in the closing inventory of the liquidation year from the opening inventory of such year, but only if (B) the taxpayer establ

The term “qualified live theatrical production” means any production described in paragraph (2) if 75 percent of the total compensation of the production is qualified compensation

The term “qualified loan” means an obligation— (A) (i) that is secured by a fee-simple or leasehold mortgage with status as a first lien, on agricultural real estate located in the

For purposes of this paragraph, the term “qualified local bus” means any local bus— (i) which has a seating capacity of at least 20 adults (not including the driver), and (ii) whic

The term “qualified local noncommercial educational television station” means a qualified noncommercial educational television station— (A) which is licensed to a principal communi

The term “qualified lodging facility” means any lodging facility unless wagering activities are conducted at or in connection with such facility by any person who is engaged in the

The term “qualified long-term care distribution” means so much of the distributions made during the taxable year as does not exceed, in the aggregate, the least of the following: (

Qualified long-term care insurance contract.—The term “qualified long-term care insurance contract” has the meaning given such term by section 7702B of the Internal Revenue Code of

The term “qualified long-term care services” has the meaning given such term by section 7702B(c). / The term “qualified long-term care services” means necessary diagnostic, prevent

The term “qualified long-term real property” means nonresidential real property which is part of, or otherwise present at, the retail space referred to in subsection (a) and which

The term “qualified long-term unemployment recipient” means any individual who is certified by the designated local agency as being in a period of unemployment which— (A) is not le

the term “qualified loss mitigation plan” means— (A) a residential loan modification, workout, or other loss mitigation plan, including to the extent that the Secretary of the Trea

In this subparagraph, the term “qualified lottery winnings” means winnings from a sweepstakes, lottery, or pool described in paragraph (3) of section 4402 of the Internal Revenue C

The term “qualified low-income building” means any building— (A) which is part of a qualified low-income housing project at all times during the period— (i) beginning on the 1st da

The term "qualified low-income community" means any population census tract if— (I) the poverty rate for such tract is at least 20 percent, or (II) the median family inco