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defined in section 41(d) of the Internal Revenue Code of 1986, <br /> <br />(5) "Qualified high technology" means one or more of the <br />follOWing activities: <br /> <br />(I) advanced computing, which is any technology used in the <br />design and development of any of the following: <br /> <br />(A) computer hardware and software; <br /> <br />(8) date communications; and <br /> <br />(C) information technologies; <br /> <br /> (li) advanced materials, which are materials with <br />engineered properties created through the development of <br />specialized process and synthesis technology; <br /> <br /> (iii) biotechnology, which is any technology that uses <br /> <br />living organisms, coils, macromolecules, microorganisms, or <br />substances from living organisms to make or modify a product, <br />improve plants or animals, or develop microorganisms for useful <br />purposes; <br /> <br /> (iv) electronic device technology, which is any technology <br />that involves microelectronics, semiconductors, electronic <br />equipment, and instrumentefion, radio frequency, mk:rowave, and <br />millimeter electronics, and optical and optic-electrical <br />devices, or data and digital communications and imaging devices; <br /> <br />(v) engineering or laboratory testing related to the <br />development of a product; <br /> <br /> (v~ technology that assists in the assessment or <br />prevention of threats or damage to human health or the <br />environment, including, but not limited to, envirenmentel <br />cleanup technology, pollution prevention technology, or <br /> <br /> <br />