,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #ceff  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #aj1  
#bjah,ms4 ,heitkamp 7for herself1 ,ms4  
,smith1 and ,mr4 ,manchin7 introduced   
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,a ,,bill  ,to amend the      
,internal ,revenue ,code of #aihf to    
modify the qualifying advanced coal     
project credit4  #a4 ,short title ,this 
,act may be cited as the ,advancing     
,carbon ,capture in ,energy ,generation 
,act4  #b4 ,modifications of qualifying 
advanced coal project credit  7a7       
,sequestration requirement for certain  
equipment ,section #dh;,a7e77#a77;,g7 of
 the ,internal ,revenue ,code of #aihf  
is amended by striking 7#gj percent in  
the case of an application for          
reallocated credits under subsection    
7d77#d77 and inserting 7#fj percent in  
the case of an application with respect 
to reallocated credits under subsection 
7d77#d7 for an electrical generating    

unit in existence on ,october #c1 #bjjh1
 and #gj percent in the case of any     
other application for reallocated       
credits under such subsection74  7b7    
,advanced coal-,based generation        
technology requirements  7#a7 ,in       
general ,section #dh;,a7f7 of such ,code
 is amended-- 7,a7 by striking          
generation technology4-- and all that   
follows through ,for the purpose of this
 section and inserting the following    
generation technology4--,for the purpose
 of this section1 and  7,b7 by striking 
generation technology if-- and all that 
follows through the unit is designed and
 inserting the following3 generation    
technology if the unit is designed4     
7#b7 ,conforming amendments ,section    
#dh;,a7f7 of such ,code1 as amended by  
paragraph 7#a71 is amended--  7,a7 by   
striking paragraphs 7#b7 and 7#c71 and  
7,b7 by striking in subparagraph 7,b7 in
 the second sentence and inserting in   
this subsection4  7c7 ,performance      
requirements in case of best available  

control technology ,section #dh;,a7f7 of
 such ,code1 as amended by subsection   
7b71 is amended by adding at the end the
 following3 ,in the case of a unit which
 has undergone a best available control 
technology analysis after ,august #h1   
#bjje1 with respect to the removal or   
emissions of any pollutant specified in 
the table contained in this subsection1 
the removal or emissions design level   
with respect to such pollutant shall be 
the level determined in such analysis44 
7d7 ,effective date ,the amendments made
 by this section shall apply to         
allocations and reallocations after the 
date of the enactment of this ,act4