United States Code

The term “qualified teaching health center” has the meaning given the term “teaching health center” in section 293 l –1 of this title.

The term “qualified technical assistance provider” means an entity with demonstrated expertise in assistive technology and that has (directly or through grant or contract)— (A) exp

The term “qualified technological equipment” means— (i) any computer or peripheral equipment, (ii) any high technology telephone station equipment installed on the customer's premi

The term “qualified temporary investment income” means any income which— (I) is attributable to stock or a debt instrument (within the meaning of section 1275(a)(1)), (II) is attri

“qualified tenant” means any individual or family having an income which would qualify such individual or family for assistance under section 1437f of title 42 , except that such t

The term “qualified terminable interest property” means property— (i) which passes from the decedent, and (ii) in which the surviving spouse has a qualifying income interest for li

The term “qualified tertiary injectant expenses” means any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon

The term “qualified thrift investments” means, with respect to any savings association, the assets of the savings association that are described in clauses (ii) and (iii). / the te

For purposes of this section, the term “qualified timber gain” means, with respect to any taxpayer for any taxable year, the excess (if any) of— (A) the sum of the taxpayer’s gains

The term “qualified timber property” has the meaning given such term in section 194(c)(1). / The term “qualified timber property” means a woodlot or other site located in the Unite

For purposes of this subsection, the term “qualified trade or business” means any trade or business other than— (A) any trade or business involving the performance of services in t

The term “qualified training program” means a training program in corrosion control, mitigation, and prevention that is— (A) offered or accredited by an organization that sets indu

For purposes of this subsection, the term “qualified transfer” means any amount paid on behalf of an individual— (A) as tuition to an educational organization described in section

For purposes of this section, the term “qualified transportation fringe” means any of the following provided by an employer to an employee: (A) Transportation in a commuter highway

the term “qualified trust” has the meaning given such term by section 402(c)(8) of the Internal Revenue Code of 1986. / “qualified trust” means a trust established under an employe

For purposes of paragraph (1), the term “qualified tuition and related expenses” means— (A) tuition and fees required for the enrollment or attendance of a student at an educationa

The term “qualified tuition program” means a program established and maintained by a State or agency or instrumentality thereof or by 1 or more eligible educational institutions— (

For purposes of this subsection, the term “qualified tuition reduction” means the amount of any reduction in tuition provided to an employee of an organization described in section

The term “qualified United States savings bond” means any United States savings bond issued— (A) after December 31, 1989, (B) to an individual who has attained age 24 before the da

The term “qualified urban youth corps” means any program established by a State or local government or by a nonprofit organization that— (A) is capable of offering meaningful, full

For purposes of this section, the term “qualified use” means the devotion of the property to any of the following: (A) use as a farm for farming purposes, or (B) use in a trade or

For purposes of this paragraph, the term “qualified vehicle” means any— (i) motor vehicle manufactured primarily for use on public streets, roads, and highways, (ii) boat, or (iii)

Qualified vessel.—The term "qualified vessel" means— (A) a vessel— (i) constructed in the United States (and, if reconstructed, reconstructed in the United States), const

For purposes of this subsection, the term “qualified veteran” means any veteran who— (A) served on active duty, and (B) applied for the financing before the date 25 years after the

For purposes of this part, the term “qualified veterans’ mortgage bond” means any bond— (1) which is issued as part of an issue 95 percent or more of the net proceeds of which are

The term “qualified volunteer emergency response organization” means any volunteer organization— (A) which is organized and operated to provide firefighting or emergency medical se

For purposes of this subsection, the term "qualified volunteer fire department" means, with respect to a political subdivision of a State, any organization— (A) which is

The term “qualified wages” means wages paid or incurred by the employer to individuals who are New York Liberty Zone business employees of such employer for work performed during c

The term “qualified wholesale handler” means a person in business as a floral wholesale jobber or floral supplier that is subject to assessments as a qualified handler under the or

The term “qualified Wilma distribution” means any distribution (other than a qualified Katrina distribution or a qualified Rita distribution)— (i) described in section 401(k)(2)(B)

For purposes of this paragraph, the term "qualified wireless spectrum" means wireless spectrum which— (i) is used in the trade or business of a wireless telecommunication

The term “qualified woodland” means any real property which— (i) is used in timber operations, and (ii) is an identifiable area of land such as an acre or other area for which reco

The term “qualified work of art” means any archaeological, historic, or creative tangible personal property.

For purposes of this subchapter, the term “qualified written notice of allocation” means— (A) a written notice of allocation which may be redeemed in cash at its stated dollar amou

The term “qualified youth or conservation corps” means any program established by a State or local government, by the governing body of any Indian tribe, or by a nonprofit organiza

The term “qualified zone” means the Great Lakes Waterway and the St. Lawrence Seaway.

The term “qualified zone academy” means any public school (or academic program within a public school) which is established by and operated under the supervision of an eligible loc

The term “qualified zone academy bond” means any bond issued as part of an issue if— (A) 95 percent or more of the proceeds of such issue are to be used for a qualified purpose wit

The term “qualified zone domestic trade” means the transportation of goods or passengers between places in the qualified zone if such transportation is in the United States domesti

Except as otherwise provided in this subsection, the term “qualified zone employee” means, with respect to any period, any employee of an employer if— (A) substantially all of the

The term “qualified zone property” has the meaning given such term by section 1397D; except that— (A) the references to empowerment zones shall be treated as including references t

For purposes of this section, the term “qualified zone wages” means any wages paid or incurred by an employer for services performed by an employee while such employee is a qualifi

The term “qualifying adoption expenses” means reasonable and necessary expenses that are directly related to the legal adoption of a child under 18 years of age, but only if such a

For the purpose of subsection (c)(2) of this section, the term "qualifying adult" means an adult who— / For the purpose of subsection (c)(2), the term “qualifying adult”

The term “qualifying advanced coal project” means a project which meets the requirements of subsection (e).

The term “qualifying advanced energy project” means a project, any portion of the qualified investment of which is certified by the Secretary under subsection (e) as eligible for a

The term “qualifying advanced power system technology facility” means a facility using an advanced fuel cell, turbine, or hybrid power system or power storage system to generate or

For purposes of this subsection, the term “qualifying APM participant” means the following: (A) With respect to 2019 and 2020, an eligible professional for whom the Secretary deter

The term "qualifying area" means— (A) an urbanized area or urban cluster that has a population of 25,000 or more in the most recent census; (B) 2 or more adjacent urban c

The term "qualifying battery component" means any of the following: (i) Electrode active materials. (ii) Battery cells. (iii) Battery modules.

For purposes of this subparagraph, the term “qualifying biosimilar biological product” means a biosimilar biological product described in paragraph (1)(C) with respect to which— (I

The term "qualifying broadband service" means broadband service with— (A) a download speed of not less than 25 megabits per second; (B) an upload speed of not less than 3

The term “qualifying brownfield property” means any real property which is certified, before the taxpayer incurs any eligible remediation expenditures (other than to obtain a Phase

For purposes of this paragraph, the term “qualifying business” means any active business if— (i) during the entire 12-month period ending on the last day of the taxable year, such

For purposes of this section, the term "qualifying carrier" means a telecommunications carrier that—

The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual— (A) who bears a relationship to the taxpayer described in paragraph (2), (B) wh

For purposes of this subsection, subject to clauses (ii) and (iii), the term “qualifying children” means children who meet the eligibility criteria (including income, categorical e

For purposes of this subsection, the term "qualifying chronic disability" means a chronic disability resulting from any of the following (or any combination of any of the

For purposes of this subsection and subsection (a)(30), the term “qualifying clinical trial” means a clinical trial (in any clinical phase of development) that is conducted in rela

“qualifying cogeneration facility” means a cogeneration facility that the Commission determines, by rule, meets such requirements (including requirements respecting minimum size, f

“qualifying cogenerator” means the owner or operator of a qualifying cogeneration facility;

the terms “Community Bank Leverage Ratio” and “qualifying community bank” have the meanings given the terms in section 201(a) of the Economic Growth, Regulatory Relief, and Consume

For purposes of this section, the term “qualifying community-based mobile crisis intervention services” means, with respect to a State, items and services for which medical assista

The term “qualifying components” means components that the Secretary determines to be— (A) designed for advanced technology vehicles; and (B) installed for the purpose of meeting t

The term “qualifying condition” means the condition of a dependent who is moderately or severely mentally retarded, has a serious physical disability, or has an extraordinary physi

The term “qualifying conduit hydropower facility” means a facility (not including any dam or other impoundment) that is determined or deemed under paragraph (2)(C) to meet the qual

The term “qualifying county” means, for a year, a county— (i) that has an MA capitation rate that, in 2004, was based on the amount specified in subsection (c)(1)(B) for a Metropol

For purposes of this subsection, the term “qualifying covered retiree” means a part D eligible individual who is not enrolled in a prescription drug plan or an MA–PD plan but is co

The term "qualifying criteria" means, with respect to a facility— (i) the facility is constructed, operated, or maintained for the generation of electric power and uses f

The term "qualifying data system improvement expenditure" means an expenditure by an eligible territory to improve, update, or enhance a data system that is used by the t

“qualifying dislocation” means a bankruptcy or major contraction of an air carrier holding a certificate under section 41102 of this title when the Secretary of Transportation find

For purposes of this section, the term “qualifying distribution” means— (A) any amount (including that portion of reasonable and necessary administrative expenses) paid to accompli

For purposes of this section, the term “qualifying dividend” means any dividend received by a corporation— (A) if at the close of the day on which such dividend is received, such c

The term "qualifying domestic helium transaction" means any agreement entered into or renegotiated agreement during the preceding 1-year period in the United States for t

For purposes of this subsection, the term “qualifying electric transmission transaction” means any sale or other disposition before January 1, 2008 (before January 1, 2021, in the

For purposes of this section, the term “qualifying employee” means any employee (as defined in section 3(e) of the Fair Labor Standards Act of 1938, as amended) who— (1) has been e

The term “qualifying employer real property” means parcels of employer real property— (A) if a substantial number of the parcels are dispersed geographically; (B) if each parcel of

The term “qualifying employer security” means any employer security within the meaning of section 409( l ). If any moneys or other property of a plan are invested in shares of an i

The term "qualifying entity" means— (A) an institution of higher education; (B) an appropriate State or Federal entity, including a federally funded research and developm

For purposes of this subsection, the term "qualifying event" means, with respect to any covered employee, any of the following events which, but for the continuation cove

The term “qualifying expenditure” means an expenditure incurred after the issuance of the antidumping duty finding or order or countervailing duty order in any of the following cat

The term “qualifying expenses” means the expenses authorized for purposes of subsection (a), subject to subsection (d)(2).

the term “qualifying fabric” means woven fabric of cotton wholly formed in the United States from yarns wholly formed in the United States and certified by the producer or entity c

The term “qualifying facility” means an exotic bird breeding facility that is included in a list published by the Secretary under section 4906 of this title. / The term "quali

The term “qualifying family member” means— (A) the taxpayer’s spouse, and (B) any dependent of the taxpayer with respect to whom the taxpayer is entitled to a deduction under secti

For purposes of this subsection, the term “qualifying Federal determination” means a tolerance or exemption from the requirement for a tolerance for a qualifying pesticide chemical

For purposes of this subsection, the term “qualifying final certification” means, with respect to any qualified retrofit plan, the certification described in paragraph (2)(C) if th

The term “qualifying foreign government” means the government of a country with which the United States has in effect a reciprocal defense procurement agreement or memorandum of un

The term “qualifying foreign trade income” means, with respect to any transaction, the amount of gross income which, if excluded, will result in a reduction of the taxable income o

The term “qualifying gasification project” means any project which— (A) employs gasification technology, (B) will be carried out by an eligible entity, and (C) any portion of the q

For purposes of this section, the term “qualifying gross revenue” means— (1) if a majority of the person's annual income is received from farming and ranching operations, the gross

The term “qualifying gross revenues” means— (i) if a majority of the gross revenue of the person is received from farming, ranching, and forestry operations, the gross revenue from

For purposes of this subsection, the term "qualifying health service" means any medical assistance required or authorized to be provided in the program under title XIX of

For purposes of this section, the term “qualifying hospital” means a hospital or an entity described in paragraph (3) that— (A) is engaged in research in the causes, prevention, an

The term “qualifying household” means a household (i) who intends to occupy eligible single family property as a principle 7 residence; and (ii) who agrees to occupy the property a

the term “qualifying incident”— (A) means— (i) a wildfire incident, a prescribed fire incident, or a severity incident; or (ii) an incident that the Secretary of Agriculture or the

Except as otherwise provided in this subsection, the term “qualifying income” means— (A) interest, (B) dividends, (C) real property rents, (D) gain from the sale or other dispositi

In this section, the term “qualifying Indian tribe” means, with respect to a fiscal year, an Indian tribe or tribally designated housing entity— (1) to or on behalf of which a gran

The term “qualifying individual” means— (A) a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 13, (B) a dependent of the taxpayer (as defined i

The term “qualifying injury” means the following: (A) With respect to a covered dependent, an injury incurred— (i) during a period in which the covered dependent is accompanying an