United States Code

For purposes of this subsection, the term “qualified reimbursements” means the amounts paid by the United States Postal Service to employees as an equipment maintenance allowance u

The term "qualified REIT dividend" means any dividend from a real estate investment trust received during the taxable year which— (A) is not a capital gain dividend, as d

For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment tr

Qualified relative.—The term “qualified relative” means each of the following: (A) The spouse of an individual described in paragraph (1), (2), (3), or (4). (B) A parent, stepparen

In this section, the term “qualified religious or charitable entity or organization” means— (A) an entity described in section 170(c)(1) of the Internal Revenue Code of 1986; or (B

The term “qualified renewable energy” means energy derived from biomass, solar, geothermal, or wind as identified by the Administrator in consultation with the Secretary of Energy.

The term “qualified renewal property” means any property to which section 168 applies (or would apply but for section 179) if— (A) such property was acquired by the taxpayer by pur

For purposes of subparagraph (A), the term "qualified rental period" means a consecutive period of— (i) 12 or more months which begins or ends in such taxable year, or (i

For purposes of subparagraph (A), the term “qualified rents” means any amount which would be treated as rents from real property if received by the real estate investment trust.

The term “qualified rent-to-own property” means property held by a rent-to-own dealer for purposes of being subject to a rent-to-own contract.

The term “qualified replacement mortgage” means any obligation— (A) which would be a qualified mortgage if transferred on the startup day in exchange for regular or residual intere

For purposes of this subsection, the term "qualified replacement plan" means a qualified plan established or maintained by the employer in connection with a qualified pla

The term “qualified replacement property” means any security issued by a domestic operating corporation which— (i) did not, for the taxable year preceding the taxable year in which

The term “qualified representative” means any individual (whether or not an attorney) who is authorized to practice before the Internal Revenue Service or the applicable court.

The term “qualified research” means research— (A) with respect to which expenditures are treated as domestic research or experimental expenditures under section 174A, (B) which is

For purposes of this section, the term “qualified research and experimental expenditures” means amounts which are foreign research or experimental expenditures within the meaning o

The term “qualified research consortium” means any organization which— (I) is described in section 501(c)(3) or 501(c)(6) and is exempt from tax under section 501(a), (II) is organ

For purposes of this paragraph, the term “qualified research contribution” means a charitable contribution by a corporation of tangible personal property described in paragraph (1)

The term "qualified research entity" means an entity that— (A) is a nonpartisan research organization or a Federally funded research and development center; (B) has appro

The term “qualified research expenses” means the sum of the following amounts which are paid or incurred by the taxpayer during the taxable year in carrying on any trade or busines

The term “qualified reserve asset” means any intangible property which is held for investment and as part of a qualified reserve fund.

For purposes of subparagraph (A), the term "qualified reserve fund" means any reasonably required reserve to— (i) provide for full payment of expenses of the REMIC or amo

The term “qualified reserve plan” means a qualified foreign plan with respect to which an election made by the taxpayer is in effect for the taxable year. An election under the pre

For purposes of this subsection, the term "qualified reservist distribution" means any distribution to an individual of all or a portion of the balance in the employee's

The term “qualified residence” means— (I) the principal residence (within the meaning of section 121) of the taxpayer, and (II) 1 other residence of the taxpayer which is selected

The term “qualified residence interest” means any interest which is paid or accrued during the taxable year on— (i) acquisition indebtedness with respect to any qualified residence

Except as otherwise provided in this paragraph, the term “qualified resident” means, with respect to any foreign country, any foreign corporation which is a resident of such foreig

The term “qualified residential rental project” means any project for residential rental property if, at all times during the qualified project period, such project meets the requi

For purposes of this part, the term “qualified residential treatment program” means a program that— (A) has a trauma-informed treatment model that is designed to address the needs,

The term "qualified resident or relative" means— (A) a former resident of the area within the Recreation Area or the spouse of a former resident of that area; or (B) a wi

As used in this section, the term “qualified retired law enforcement officer” means an individual who— (1) separated from service in good standing from service with a public agency

The term “qualified retiree” means any individual who— (A) is receiving coverage by reason of being a retiree, (B) has attained age 55, and (C) is not entitled to benefits or eligi

For purposes of paragraph (1), the term “qualified retiree moving expenses” means any moving expenses— (A) which are incurred by an individual whose former principal place of work

For purposes of this subsection, the term "qualified retiree prescription drug plan" means employment-based retiree health coverage (as defined in subsection (c)(1)) if,

For purposes of this section, the term “qualified retirement contribution” means— (1) any amount paid in cash for the taxable year by or on behalf of an individual to an individual

For purposes of this section, the term “qualified retirement plan” means— (1) a plan described in section 401(a) which includes a trust exempt from tax under section 501(a), (2) an

For purposes of this section, the term “qualified retirement planning services” means any retirement planning advice or information provided to an employee and his spouse by an emp

The term “qualified retirement savings contributions” means, with respect to any taxable year, the sum of— (A) the amount of contributions made by the eligible individual during su

For purposes of this subsection, the term “qualified retrofit plan” means a written plan prepared by a qualified professional which specifies modifications to a building which, in

The term "qualified return preparation program" means any program— (A) which provides assistance to individuals, not less than 90 percent of whom are applicable taxpayers

The term “qualified reuse and recyclable materials” means scrap plastic, scrap glass, scrap textiles, scrap rubber, scrap packaging, recovered fiber, scrap ferrous and nonferrous m

The term “qualified reuse and recycling property” means any reuse and recycling property— (i) to which this section applies, (ii) which has a useful life of at least 5 years, (iii)

The term "qualified revitalization building" means any building (and its structural components) if— (A) the building is placed in service by the taxpayer in a renewal com

The term “qualified revitalization expenditure” means any amount properly chargeable to capital account for property for which depreciation is allowable under section 168 (without

The term “qualified revocable trust” means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) b

The term “qualified risk manager” means, with respect to a policyholder of commercial insurance, a person who meets all of the following requirements: (A) The person is an employee

The term “qualified Rita distribution” means any distribution (other than a qualified Katrina distribution)— (i) described in section 401(k)(2)(B)(i)(IV), 403(b)(7)(A)(ii) (but onl

The term “qualified rollover contribution” means a rollover contribution— (A) to a Roth IRA from another such account, (B) from an eligible retirement plan, but only if— (i) in the

the term “qualified Roth contribution program” means a program described in paragraph (1) of section 402A(b) of the Internal Revenue Code of 1986 which meets the requirements of pa

For purposes of this subsection, the term “qualified salary reduction arrangement” means a written arrangement of an eligible employer under which— (i) an employee eligible to part

For purposes of subparagraph (A), the term “qualified sale” means any sale by the manufacturer, producer, or importer of any substance— (i) for use by the purchaser as a propellant

The term "qualified SANE and SAFE training program" means a program that— (A) is qualified to prepare current and future sexual assault nurse examiners to be profession-r

The term “qualified satellite provider” means any provider of direct broadcast satellite service that— (i) provides the retransmission of the State public affairs networks of at le

For purposes of this paragraph, the term “qualified savings association” means any savings association that— (i) was chartered or organized as a savings association before June 1,

The term “qualified scholarship” means any amount received by an individual as a scholarship or fellowship grant to the extent the individual establishes that, in accordance with t

The term “qualified scholarship funding bond” means a bond issued by a corporation which— (A) is a corporation not for profit established and operated exclusively for the purpose o

In this section, the term “qualified scouting organization” means the Girl Scouts of the United States of America and the Boy Scouts of America.

For purposes of this paragraph, the term “qualified second generation biofuel mixture” means a mixture of second generation biofuel and gasoline or of second generation biofuel and

The term "qualified second generation biofuel plant property" means property of a character subject to the allowance for depreciation— (A) which is used in the United Sta

For purposes of this section, the term “qualified second generation biofuel production” means any second generation biofuel which is produced by the taxpayer, and which during the

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

The term “qualified section 179 Gulf Opportunity Zone property” means section 179 property (as defined in section 179(d)) which is qualified Gulf Opportunity Zone property (as defi

The term “qualified securities” means employer securities (as defined in section 409( l )) which— (A) are issued by a domestic C corporation that has no stock outstanding that is r

The term “qualified service area” means, with respect to the governmental unit acquiring the property, any area throughout which such unit provided (at all times during the 10-year

The term “qualified services” means services consisting of— (i) engaging in qualified research, or (ii) engaging in the direct supervision or direct support of research activities

The term “qualified severance” means the division of a single trust and the creation (by any means available under the governing instrument or under local law) of two or more trust

The term “qualified severely impaired individual” means an individual under age 65— (1) who for the month preceding the first month to which this subsection applies to such individ

The term “qualified shareholder” means a foreign person which— (i) (I) is eligible for benefits of a comprehensive income tax treaty with the United States which includes an exchan

For purposes of subparagraph (C), the term “qualified short-term gain” means the excess of the net short-term capital gain of the regulated investment company for the taxable year

The term "qualified sick leave wages" means wages paid by an employer which would be required to be paid by reason of the Emergency Paid Sick Leave Act as if such Act app

The term “qualified small business” means any domestic corporation which is a C corporation if— (A) the aggregate gross assets of such corporation (or any predecessor thereof) at a

The term “qualified small business stock” has the meaning given such term by section 1202(c). / Except as otherwise provided in this section, the term “qualified small business sto

The term “qualified small employer health reimbursement arrangement” means an arrangement which— (i) is described in subparagraph (B), and (ii) is provided on the same terms to all

For purposes of this part, the term “qualified small issue bond” means any bond issued as part of an issue the aggregate authorized face amount of which is $1,000,000 or less and 9

For purposes of subparagraph (B), the term “qualified small issuer” means, with respect to obligations issued during any calendar year, any issuer if the reasonably anticipated amo

The term “qualified small wind energy property” means property which uses a qualifying small wind turbine to generate electricity.

The term “qualified small wind energy property expenditure” means an expenditure for property which uses a wind turbine to generate electricity for use in connection with a dwellin

The term “qualified smart electric grid system” means any smart grid property which— (i) is used as part of a system for electric distribution grid communications, monitoring, and

The term “qualified smart electric meter” means any smart electric meter which— (i) is placed in service by a taxpayer who is a supplier of electric energy or a provider of electri

The term “qualified solar and wind facility” means any facility— (i) which generates electricity solely from property described in section 45(d)(1) or in clause (i) or (vi) of subs

The term “qualified solar electric property expenditure” means an expenditure for property which uses solar energy to generate electricity for use in a dwelling unit located in the

The term “qualified solar water heating property expenditure” means an expenditure for property to heat water for use in a dwelling unit located in the United States and used as a

For purposes of subparagraph (A), the term “qualified solid waste disposal facility” means any facility if such facility provides solid waste disposal services for residents of par

For purposes of this section, the term “qualified sound recording production” means a sound recording (as defined in section 101 of title 17 , United States Code) produced and reco

For purposes of this section, the term “qualified special purpose distribution” means any distribution to which subparagraph (F) of section 72(t)(2) applies.

The term “qualified sponsorship payment” means any payment made by any person engaged in a trade or business with respect to which there is no arrangement or expectation that such

For purposes of this subsection, the term “qualified spousal property” means— (A) outright transfer property, and (B) qualified terminable interest property.

The term “qualified SSI recipient” means any individual who is certified by the designated local agency as receiving supplemental security income benefits under title XVI of the So

The term “qualified startup costs” means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with— (i) the establishment or adminis

For purposes of this subparagraph, the term “qualified State” means, with respect to a calendar year, any State— (I) which allocated its entire State housing credit ceiling for the

The term “qualified state and local tax benefit” means any reduction or rebate of a tax described in paragraph (1), (2), or (3) of section 164(a) provided by a State or political d

the term “qualified State beef council” means a beef promotion entity that is authorized by State statute or is organized and operating within a State, that receives voluntary cont

For purposes of this section, the term “qualified State declared disaster” means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high

The term “qualified State expenditures” means, with respect to a State and a fiscal year, the total expenditures by the State during the fiscal year, under all State programs, for

For purposes of this paragraph, the term “qualified State long-term care insurance partnership” means an approved State plan amendment under this subchapter that provides for the d

For the purpose of division (i) of this subparagraph, the term “qualified State obligation” means— (I) an obligation of the Maine Educational Loan Marketing Corporation to the Stud

In this section, the term “qualified State or local development company” has the meaning given the term in section 697(e) of this title . / For purposes of this section, the term “

For purposes of this paragraph, the term "qualified State or local government retiree group" means all of the individuals who retire prior to a specified date that is bef

For purposes of subparagraph (B)(i)(I), the term “qualified State or local government retirement system” means a retirement system that— (i) is established or maintained by a State

The term “qualified State or local political organization” means a political organization— (i) all the exempt functions of which are solely for the purposes of influencing or attem