(2) Qualified technological equipment (A) In general The term “qualified technological equipment” means— (i) any computer or peripheral equipment, (ii) any high technology telephone station equipment installed on the customer’s premises, and (iii) any high technology medical equipment. (B) Computer or peripheral equipment defined For purposes of this paragraph— (i) In general The term “computer or peripheral equipment” means— (I) any computer, and (II) any related peripheral equipment. (ii) Computer The term “computer” means a programmable electronically activated device which— (I) is capable of accepting information, applying prescribed processes to the information, and supplying the results of these processes with or without human intervention, and (II) consists of a central processing unit containing extensive storage, logic, arithmetic, and control capabilities. (iii) Related peripheral equipment The term “related peripheral equipment” means any auxiliary machine (whether on-line or off-line) which is designed to be placed under the control of the central processing unit of a computer. (iv) Exceptions The term “computer or peripheral equipment” shall not include— (I) any equipment which is an integral part of other property which is not a computer, (II) typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and (III) equipment of a kind used primarily for amusement or entertainment of the user. (C) High technology medical equipment For purposes of this paragraph, the term “high technology medical equipment” means any electronic, electromechanical, or computer-based high technology equipment used in the screening, monitoring, observation, diagnosis, or treatment of patients in a laboratory, medical, or hospital environment.


26 USC § 168(i)(2)

Scoping language

For purposes of this paragraph
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