United States Code

The term “qualified low-income community investment” means— (A) any capital or equity investment in, or loan to, any qualified active low-income community business, (B) the purchas

The term “qualified low-income housing project” means any project for residential rental property if the project meets the requirements of subparagraph (A), (B), or (C) whichever i

The term “qualified low-income taxpayer clinic” means a clinic that— (i) does not charge more than a nominal fee for its services (except for reimbursement of actual costs incurred

The term “qualified low power station” means any television broadcast station conforming to the rules established for Low Power Television Stations contained in part 74 of title 47

In this subparagraph, the term “qualified lump sum income” means income that is received as a lump sum from monetary winnings from gambling (as defined by the Secretary and includi

The term “qualified Maintenance of Certification Program practice assessment” means an assessment of a physician's practice that— (I) includes an initial assessment of an eligible

For purposes of this section, the term "qualified manufacturer" means any manufacturer of specified property which enters into an agreement with the Secretary which provi

The term “qualified marginal well” means a domestic well— (i) the production from which during the taxable year is treated as marginal production under section 613A(c)(6), or (ii)

The term “qualified medical child support order” means a medical child support order— (i) which creates or recognizes the existence of an alternate recipient's right to, or assigns

The term "qualified medical expenses" means, with respect to an account holder, amounts paid by such holder for medical care (as defined in section 213(d)) for such indiv

The term “qualified medicare beneficiary” means an individual— (A) who is entitled to hospital insurance benefits under part A of subchapter XVIII (including an individual entitled

The term “qualified mental health professionals” refers to providers of mental health services reimbursed under the medicare program carried out under title XVIII of the Social Sec

The term “qualified methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from coal (including peat).

The term “qualified microgrid” means an electrical system which— (i) includes equipment which is capable of generating not less than 4 kilowatts and not greater than 20 megawatts o

The term “qualified microturbine property” means a stationary microturbine power plant which— (i) has a nameplate capacity of less than 2,000 kilowatts, and (ii) has an electricity

The term “qualified military base realignment and closure fringe” means 1 or more payments under the authority of section 1013 of the Demonstration Cities and Metropolitan Developm

The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which— (A) is received by any member or former member of the uni

For purposes of this subsection, the term “qualified military counsel” means a judge advocate made available by the Secretary of Defense for purposes of such proceedings, who— (A)

For purposes of clause (iii), the term “qualified military installation” means any military installation or facility the number of members of the Armed Forces of the United States

For purposes of this subsection, the term “qualified military service” means any service in the uniformed services (as defined in chapter 43 of title 38, United States Code) by any

For purposes of this subsection, the term “qualified mineral interest” means— (A) subsurface oil, gas, or other minerals, and (B) the right to access to such minerals.

For purposes of this section, the term “qualified mine rescue team employee” means with respect to any taxable year any full-time employee of the taxpayer who is— (1) a miner eligi

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

The term “qualified minority shareholder” means any shareholder who owns less than 10 percent (in value) of the stock of the BHC. For purposes of the preceding sentence, the rules

The term “qualified mixture” means a mixture of alcohol and gasoline or of alcohol and a special fuel which— (i) is sold by the taxpayer producing such mixture to any person for us

The term “qualified mortgage” means a mortgage on a 1- to 4-family home that is insured under title II of the National Housing Act [ 12 U.S.C. 1707 et seq.]. / The term “qualified

For purposes of this title, the term “qualified mortgage bond” means a bond which is issued as part of a qualified mortgage issue. / The term “qualified mortgage bond” has the mean

The term "qualified mortgage credit certificate program" means any program— (i) which is established by a State or political subdivision thereof for any calendar year for

The term “qualified mortgage insurance” means— (i) mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Servi

For purposes of this title, the term “qualified mortgage issue” means an issue by a State or political subdivision thereof of 1 or more bonds, but only if— (i) all proceeds of such

The term “qualified motor vehicle operating agreement” means any agreement with respect to a motor vehicle (including a trailer) which meets the requirements of subparagraphs (B),

The term "qualified moving expense reimbursement" means any amount received (directly or indirectly) by an individual from an employer as a payment for (or a reimbursemen

"qualified MVPD buying group" means an entity that, with respect to a negotiation with a large station group for retransmission consent under this section— (i) negotiates

The term “qualified national nonprofit agency” means a nonprofit agency that— (A) has significant national experience providing services consisting of training, information, techni

Qualified national organization representing handler interests.—The term “qualified national organization representing handler interests” means an organization that the Secretary c

Qualified national organization representing importer interests.—The term “qualified national organization representing importer interests” means an organization that the Secretary

The term “qualified natural gas from geopressured brine” means any natural gas— (i) which is determined in accordance with section 503 of the Natural Gas Policy Act of 1978 to be p

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.

For purposes of this paragraph, the term “qualified natural gas supply contract” means any contract to acquire natural gas for resale by a utility owned by a governmental unit if t

For purposes of subparagraph (C), the term “qualified net interest income” means the qualified interest income of the regulated investment company reduced by the deductions properl

The term “qualified new energy efficient home” means a dwelling unit— (A) located in the United States, (B) the construction of which is substantially completed after the date of t

For purposes of this subsection, the term “qualified New York Liberty Bond” means any bond issued as part of an issue if— (A) 95 percent or more of the net proceeds (as defined in

For purposes of this section, the term “qualified New York Liberty Zone leasehold improvement property” means qualified leasehold improvement property (as defined in section 168(k)

The term “qualified New York Liberty Zone property” means property— (i) (I) which is described in section 168(k)(2)(A)(i), or (II) which is nonresidential real property, or residen

The term “qualified noncommercial educational television station” means any full-power television broadcast station that— (A) under the rules and regulations of the Commission in e

Qualified non-crewmember.—The term "qualified non-crewmember" means an individual, other than a member of the crew, aboard an aircraft— (A) operated by the armed forces o

The term “qualified nonelective contribution” means any employer contribution (other than a matching contribution) with respect to which— (i) the employee may not elect to have the

The term "qualified nongovernmental organization" means an organization that— (A) is not a State or unit of local government, or an agency of a State or unit of local gov

For purposes of this paragraph, the term “qualified nonguaranteed contract” means any insurance contract (including a reasonable premium stabilization reserve held thereunder) if—

For purposes of this subsection, the term “qualified nonhospital providers” means— (A) a Federally 15 qualified health center, as defined in section 1395x(aa)(4) of this title ; (B

the term "qualified nonimmigrant" means a person, or their children under the age of 18, admitted or resident pursuant to section 141 of the U.S.-RMI or U.S.-FSM Compact,

The term “qualified nonmetropolitan county” means any county that is reflected in the online tool described under subparagraph (A)(i) and— (i) that was not located in a metropolita

The term “qualified non-Native American veteran” means a veteran who— (A) is the spouse of a Native American, but (B) is not a Native American.

For purposes of subsection (d), the term “qualified nonpersonal use vehicle” means any vehicle which, by reason of its nature, is not likely to be used more than a de minimis amoun

The term “qualified nonprivate funds” means any— (A) funds directly or indirectly invested in any applicant or rural business investment company on or before May 13, 2002, by any F

The term “qualified nonprofit agency for other severely disabled” means an agency— (A) (i) organized under the laws of the United States or a State; (ii) operated in the interest o

The term “qualified nonprofit agency for other severely handicapped” means an agency— (A) organized under the laws of the United States or of any State, operated in the interest of

The term “qualified nonprofit agency for the blind” means an agency— (A) organized under the laws of the United States or of any State, operated in the interest of blind individual

The term “qualified nonprofit agency for the blind or other severely handicapped” means— (A) a qualified nonprofit agency for the blind, as defined in section 8501(7) of title 41;

The term “qualified nonprofit health insurance issuer” means a health insurance issuer that is an organization— (A) that is organized under State law as a nonprofit, member corpora

For purposes of this paragraph, the term “qualified nonprofit organization” means any organization if— (i) such organization is described in paragraph (3) or (4) of section 501(c)

For purposes of this paragraph, the term “qualified nonrecourse financing” means any financing— (i) which is borrowed by the taxpayer with respect to the activity of holding real p

The term “qualified note” means any note that— (A) is at all times fully secured by the corporate debt security that does not meet standards of credit-worthiness established by the

For purposes of this section, the term "qualified nuclear power facility" means any nuclear facility— (A) which is owned by the taxpayer and which uses nuclear energy to

The term “qualified offer” means a written offer which— (A) is made by the taxpayer to the United States during the qualified offer period; (B) specifies the offered amount of the

For purposes of this subsection, the term “qualified offer period” means the period— (A) beginning on the date on which the first letter of proposed deficiency which allows the tax

As used in this section, the term “qualified officer of the United States” means the Secretary of the Interior or an employee of the Department of the Interior so designated by him

The term “qualified official extended duty” means any extended duty while serving at a duty station which is at least 50 miles from such property or while residing under Government

For purposes of this section, the term “qualified official extended duty service” means service on qualified official extended duty as— (I) a member of the uniformed services, (II)

For purposes of this subparagraph, the term "qualified offshore wind facility" means a qualified facility (within the meaning of section 45) described in paragraph (1) of

The term "qualified opportunity fund" means any investment vehicle which is organized as a corporation or a partnership for the purpose of investing in qualified opportun

For the purposes of this subchapter, the term "qualified opportunity zone" means a population census tract that is a low-income community that is designated as a qualifie

The term "qualified opportunity zone business" means a trade or business— (i) in which substantially all of the tangible property owned or leased by the taxpayer is quali

The term "qualified opportunity zone business property" means tangible property used in a trade or business of the qualified opportunity fund if— (I) such property was ac

The term "qualified opportunity zone partnership interest" means any capital or profits interest in a domestic partnership if— (i) such interest is acquired by the qualif

The term "qualified opportunity zone property" means property which is— (i) qualified opportunity zone stock, (ii) qualified opportunity zone partnership interest, or (ii

Except as provided in clause (ii), the term "qualified opportunity zone stock" means any stock in a domestic corporation if— (I) such stock is acquired by the qualified o

For purposes of this section, the term “qualified optional survivor annuity” means an annuity— (A) for the life of the participant with a survivor annuity for the life of the spous

For purposes of this section, the term “qualified order” means a final order, judgment, or decree which— (A) finds that the transfer described in paragraph (1)— (i) does not contra

Qualified organization defined.—In this subsection the term "qualified organization" means an organization— (A) described under section 501(c)(3) of the Internal Revenue

For purposes of this subsection, the term “qualified organization base period amount” means an amount equal to the sum of— (A) the minimum basic research amount, plus (B) the maint

The term “qualified organization employing the severely disabled” means a business entity operated on a for-profit or nonprofit basis that— (A) uses rehabilitative engineering to p

The term “qualified Outer Continental Shelf revenues” means all amounts received by the United States from each leased tract or portion of a leased tract— (i) lying— (I) seaward of

For purposes of this section, the term “qualified overtime compensation” means overtime compensation paid to an individual required under section 7 of the Fair Labor Standards Act

For purposes of this paragraph, the term “qualified ownership interest” means an undivided interest for more than 50 years in the entire dwelling unit and appurtenant land being ac

the term “qualified pandemic or epidemic product” means a product that meets the definition given such term in section 247d–6d of title 42 and— (A) that has been identified by the

The term “qualified parking” means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to wor

For purposes of this subparagraph, the term “qualified participant” means any employee who has completed at least 10 years of participation under the plan and has attained age 55.

The term “qualified participating entity” means an entity approved by the Secretary for participation in the pilot program under this subsection, which may include— (A) the Federal

The term “qualified partnership” means a partnership which is engaged in a qualified farming trade or business and each of the partners of which is a corporation other than— (i) an

For purposes of this paragraph, the term “qualified passenger vehicle loan interest” means any interest which is paid or accrued during the taxable year on indebtedness incurred by

The term “qualified passive income” means any item of gross income if— (i) such item of income is passive income (as defined in subsection (d)(2)(B) without regard to clause (iii)

The term “qualified pass-through entity” means— (A) a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986 [ 26 U.S.C. 701 et seq.]); (

The term “qualified payment” means any payment (whether reimbursement or otherwise) provided by a State or political division thereof on account of the performance of services as a

The term "qualified pediatric vaccine" means a pediatric vaccine with respect to which a contract is in effect under subsection (d).

For purposes of this subparagraph, the term "qualified percentage" means, with respect to any employee, any percentage determined under the arrangement if such percentage

For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if— (A) such individual performed services in t

For purposes of subparagraph (A), the term “qualified person” has the meaning given to such term by section 49(a)(1)(D)(iv); except that such term shall include any Federal, State,

The term “qualified personal service corporation” means any corporation— (A) substantially all of the activities of which involve the performance of services in the fields of healt

The term "qualified personnel" includes a registered or advanced practice nurse, physician, doctor of osteopathy, or physician assistant who has specialized training cond