,i #aae? ,,congress #b;d ,session ,h4 ,r4 #digg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #h1 #bjah,mr4 ,b>letta introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to all[ a cr$it = c]ta9 facilities t rem$iate & reclaim coal refuse sites 9 ! ,unit$ ,/ates by produc+ electricity f coal refuse4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,coal ,refuse ,reclamation ,act4 #b4 ,cr$it = coal refuse us$ to produce electricity at c]ta9 facilities 7a7 ,9 g5]al ,section #de7;e7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ab7 ,coal refuse facilities 7,a7 ,det]m9ation ( cr$it am\nt ,! cr$it det]m9$ "u ?is section 7)\t reg>d to ?is subp>agraph7 = any taxable ye> %all be increas$ by an am\nt equal to #ab p] ton ( coal refuse us$ at a coal refuse facility to produce electricity at su* facility dur+ ! #aj-ye> p]iod beg9n+ on ,janu>y #a1 #bjah4 7,b7 ,tons ( coal refuse ,= purposes ( subp>agraph 7,a71 ! tons ( coal refuse us$ by an own] ( a coal refuse facility %all be z set =? 9 ,s*$ule #d1 ,"p ,a 7,fossil ,fuel ,/ocks at ! ,end ( ! ,report+ ,p]iod & ! ,data ,balance7 ( ! ,u4,s4 ,en]gy ,in=mation ,adm9i/ration ,=m-,,eia#ibc ,p[] ,plant ,op]ations ,report 7or any am5d$1 successor1 or simil> =m74 7,c7 ,cr$it eligibility ,9 ! case ( a facility describ$ 9 subp>agraph 7,a71 if ! own] ( su* facility is n ! produc] ( ! electricity1 ! p]son eligible = ! increase 9 cr$it det]m9$ "u subp>agraph 7,a7 %all be ! lessee or ! op]ator ( su* facility4 7,d7 ,application ( rules ,rules simil> to ! rules ( p>agraphs 7#a71 7#c71 & 7#e7 ( ?is subsection %all apply = purposes ( det]m9+ ! am\nt ( any increase "u ?is p>agraph4 7,e7 ,exemption f passive & at-risk limitations ,sections #dfe & #dfi %all n apply ) respect to any increase "u ?is p>agraph4 4 7b7 ,coal refuse facility def9$ ,section #de7;d7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#ab7 ,coal refuse facility ,9 ! case ( a facility us+ coal refuse to produce electricity1 ! t]m coal refuse facility means any facility-- 7,a7 :i* 0 orig9ally plac$ 9 s]vice prior to ,janu>y #a1 #bjah1 & combu/s coal refuse or fuel compos$ ( at lea/ #ge p]c5t coal refuse by ,,btu en]gy value1 & 7,b7 uses-- 7i7 at a m9imum1 a circulat+ fluidiz$ b$ combu/ion unit or a pressuriz$ fluidiz$ b$ combu/ion unit equipp$ ) a lime/one injection sy/em1 = control ( acid gases1 & 7ii7 a fabric filt] p>ticulate emission control sy/em4 4 7c7 ,coal refuse ,section #de7;c7 ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#aa7 ,coal refuse ,! t]m coal refuse means any wa/e coal1 rock1 %ale1 slurry1 culm1 gob1 boney1 slate1 clay & relat$ mat]ials associat$ ) or ne> a coal seam t are ei!r br\ght abovegr\nd or o!rwise remov$ f a coal m9e 9 ! process ( m9+ coal or t are sep>at$ f coal dur+ ! clean+ or prep>ation op]ations4 ,su* t]m includes und]gr\nd developm5t wa/es1 coal process+ wa/es & excess spoil1 b does n include ov]burd5 f surface m9+ activities4 4 7d7 ,all[ance ( cr$it aga9/ alt]native m9imum tax ,section #ch7;c77#d77;,b77v7 ( su* ,code is am5d$ by ins]t+ or section #de7;e77#ab7 7relat+ to coal refuse facilities7 be=e ! comma at ! end4 7e7 ,advance paym5t ( cr$it ,sub*apt] ,b ( *apt] #fe ( su* ,code is am5d$ by add+ at ! end ! foll[+ new section3 #fdcc4 ,elective paym5t = coal refuse facilities 7a7 ,9 g5]al ,any p]son elect+ ! application ( ?is section ) respect to any eligible coal refuse facility %all be treat$ z mak+ a paym5t aga9/ ! tax impos$ by subtitle ,a = ! taxable ye> equal to ! am\nt ( ! cr$it t w\ld be det]m9$ "u section #de = su* facility = su* ye>4 ,except z provid$ 9 subsection 7b71 su* paym5t %all be treat$ z made on ! lat] ( ! due date ( ! return ( su* tax or ! date on :i* su* return is fil$4 7b7 ,qu>t]ly election 7#a7 ,9 g5]al ,at ! close ( any qu>t] ( ! taxable ye> ( any taxpay] entitl$ to a cr$it ) respect to an eligible coal refuse facility1 if a claim is fil$ "u ?is section1 ! ,secret>y %all pay 7)\t int]e/7 an am\nt equal to ! cr$it det]m9$ "u section #de = su* qu>t]1 calculat$ z if su* cr$it 7 det]m9$ on a qu>t]ly basis & z if ! tons ( coal refuse "u section #de7;e77#ab77;,b7 7 report$ qu>t]ly on ,s*$ule #d1 ,"p ,a 7,fossil ,fuel ,/ocks at ! ,end ( ! ,report+ ,p]iod & ! ,data ,balance7 ( ! ,u4,s4 ,en]gy ,in=mation ,adm9i/ration ,=m-,,eia#ibc ,p[] ,plant ,op]ations ,report 7or any am5d$1 successor1 or simil> =m74 7#b7 ,"t = fil+ claim ,no claim fil$ "u ?is subsection 7b7 %all be all[$ unless fil$ dur+ ! fir/ qu>t] foll[+ ! la/ qu>t] includ$ 9 ! claim4 7#c7 ,paym5t ( claim ,not)/&+ p>agraph 7#a7 ( ?is subsection1 if ! ,secret>y has n paid pursuant to a claim fil$ "u ?is section )9 #de days ( ! date ( ! fil+ ( su* claim 7#bj days 9 ! case ( an electronic claim71 ! claim %all be paid ) int]e/ f su* date det]m9$ by us+ ! ov]paym5t rate & me?od "u section #ffba4 7c7 ,special rules = p>tn]%ips & ,s corporations ,9 ! case ( an eligible coal refuse facility own$ or us$ by a p>tn]%ip or an ,s corporation-- 7#a7 ! elections "u subsection 7a7 or 7b7 may be made only by su* p>tn]%ip or ,s corporation1 7#b7 su* p>tn]%ip or ,s corporation %all be treat$ z mak+ ! paym5t ref]r$ to 9 subsection 7a7 only to ! ext5t ( ! proportionate %>e ( su* p>tn]%ip or ,s corporation z is own$ by p]sons :o w\ld be treat$ z mak+ su* paym5t if ! prop]ty 7 own$ or us$ by su* p]sons1 & 7#c7 ! return requir$ to be made by su* p>tn]%ip or ,s corporation "u section #fjca or #fjcg 7z ! case may be7 %all be treat$ z a return ( tax = purposes ( subsection 7a74 7d7 ,coord9ation ) production cr$its ,9 ! case ( any eligible coal refuse facility ) respect to :i* an election is made "u subsection 7a7 or 7b71 no cr$it %all be det]m9$ "u section #de ) respect to su* facility = ! taxable ye> 9 :i* su* election is made4 7e7 ,eligible coal refuse facility ,! t]m eligible coal refuse facility means a facility eligible = a cr$it dur+ ! taxable ye> pursuant to section #de7;d77#ab74 7f7 ,exclusion f gross income ,any cr$it or refund all[$ or made by reason ( ?is section %all n be includible 9 gross income or alt]native m9imum taxable income4 7g7 ,regulations ,! ,secret>y may by regulations prescribe ! conditions1 n inconsi/5t ) ! provisions ( ?is section1 "u :i* paym5ts may be made "u ?is section4 4 7f7 ,effective date ,! am5dm5ts made by ?is section %all apply to coal refuse us$ to produce electricity aft] ,decemb] #ca1 #bjag1 9 taxable ye>s beg9n+ aft] su* date4