,i #aafth ,,congress #ast ,session ,h4 ,r4 #dgce ,,in ,,the ,,house ,,of ,,representatives ,october #ah1 #bjai,mr4 ,meuser 7for himself and ,mr4 ,cartwright7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow a credit for certain facilities that remediate and reclaim coal refuse sites in the ,united ,states by producing electricity from coal refuse4 #a4 ,short title ,this ,act may be cited as the ,mine ,affected ,community ,energy and ,environment ,act4 #b4 ,credit for coal refuse used to produce electricity at certain facilities 7a7 ,in general ,section #de7;e7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#ab7 ,coal refuse facilities 7,a7 ,determination of credit amount 7i7 ,in general ,the credit determined under this section 7without regard to this subparagraph7 for any taxable year shall be an amount equal to the product of-- 7,i7 #ab4ej1 multiplied by 7,,ii7 the tons of coal refuse used at a coal refuse facility to produce electricity at such facility during the #aj-year period beginning on ,january #a1 #bjai4 7ii7 ,exclusion ,other than coal refuse removed from sites that are subject to the current remediation and reclamation activities of a coal refuse facility1 coal refuse generated from sites where coal is mined after the effective date of this legislation is excluded from the determination of the credit amount in this section4 7,b7 ,eligible recipient ,for purposes of this subsection1 the term eligible recipient means1 with respect to a coal refuse facility for a taxable year1 a taxpayer who1 for each ton of eligible coal refuse described in subparagraph 7,a7 for such taxpayer for the previous taxable year1 contributed #j4ej to the ,state in which such facility is located for restoring riparian buffers within the communities where the coal refuse is being removed or consumed1 or in communities located downstream of that activity1 for the purpose of improving water quality downstream of the communities affected by such coal refuse and reducing carbon emissions in such communities4 7,c7 ,credit eligibility ,in the case of a facility described in subparagraph 7,a71 if the owner of such facility is not the producer of the electricity1 the person eligible for the credit determined under subparagraph 7,a7 shall be the lessee or the operator of such facility4 7,d7 ,application of rules ,rules similar to the rules of paragraphs 7#a71 7#c71 and 7#e7 of this subsection shall apply for purposes of determining the amount of any increase under this paragraph4 4 7b7 ,coal refuse facility defined ,section #de7;d7 of such ,code is amended by adding at the end the following new paragraph3 7#ab7 ,coal refuse facility ,in the case of a facility using coal refuse to produce electricity1 the term coal refuse facility means any facility-- 7,a7 which was originally placed in service prior to ,january #a1 #bjai1 and combusts coal refuse or fuel composed of at least #ge percent coal refuse by ,,btu energy value1 and 7,b7 uses-- 7i7 at a minimum1 a circulating fluidized bed combustion unit or a pressurized fluidized bed combustion unit1 equipped with a limestone injection system for control of acid gases1 and 7ii7 a fabric filter particulate emission control system4 4 7c7 ,coal refuse ,section #de7;c7 of such ,code is amended by adding at the end the following new paragraph3 7#aa7 ,coal refuse ,the term coal refuse means any waste coal1 rock1 shale1 slurry1 culm1 gob1 boney1 slate1 clay1 and related materials associated with or near a coal seam that are either brought aboveground or otherwise removed from a coal mine in the process of mining coal or that are separated from coal during the cleaning or preparation operations4 ,such term includes underground development wastes1 coal processing wastes and excess spoil1 but does not include overburden from surface mining activities4 4 7d7 ,allowance of credit against alternative minimum tax ,section #ch7;c77#d77;,b77v7 of such ,code is amended by inserting or section #de7;e77#ab7 7relating to coal refuse facilities7 before the comma at the end4 7e7 ,credit refundable ,for purposes of this title1 the credit allowed by reason of this section shall be treated as a credit allowed under subpart ,c 7and not this subpart74 7f7 ,passive activity losses ,section #dfi7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding to section #dfi7;d77#b77;,a77ii7 7other than section #bg and section #de7;e77#ab774 7g7 ,credit made part of general business credit ,subsection 7b7 of section #ch of the ,internal ,revenue ,code of #aihf is amended by-- 7#a7 striking plus at the end of paragraph 7#ca72 7#b7 striking the period at the end of paragraph 7#cb7 and inserting 1 plus2 and 7#c7 adding at the end the following new paragraph3 7#cc7 the coal refuse facility credit determined under section #de7;e77#ab74 4 7h7 ,advance payment of credit ,subchapter ,b of chapter #fe of such ,code is amended by adding at the end the following new section3 #fdcc4 ,elective payment for coal refuse facilities 7a7 ,in general ,any person electing the application of this section with respect to any eligible coal refuse facility shall be treated as making a payment against the tax imposed by subtitle ,a for the taxable year equal to the amount of the credit that would be determined under section #de7;e77#ab7 for such facility for such year4 ,except as provided in subsection 7b71 such payment shall be treated as made on the later of the due date of the return of such tax or the date on which such return is filed4 7b7 ,quarterly election 7#a7 ,in general ,at the close of any quarter of the taxable year of any taxpayer entitled to a credit with respect to an eligible coal refuse facility1 if a claim is filed under this section1 the ,secretary shall pay 7without interest7 an amount equal to the credit determined under section #de for such quarter1 calculated as if such credit were determined on a quarterly basis4 7#b7 ,time for filing claim ,no claim filed under this subsection 7b7 shall be allowed unless filed during the first quarter following the last quarter included in the claim4 7#c7 ,payment of claim ,notwithstanding paragraph 7#a7 of this subsection1 if the ,secretary has not paid pursuant to a claim filed under this section within #de days of the date of the filing of such claim 7#bj days in the case of an electronic claim71 the claim shall be paid with interest from such date determined by using the overpayment rate and method under section #ffba4 7c7 ,special rules for partnerships and s corporations ,in the case of an eligible coal refuse facility owned or used by a partnership or an ,s corporation-- 7#a7 the elections under subsection 7a7 or 7b7 may be made only by such partnership or ,s corporation1 7#b7 such partnership or ,s corporation shall be treated as making the payment referred to in subsection 7a7 only to the extent of the proportionate share of such partnership or ,s corporation as is owned by persons who would be treated as making such payment if the property were owned or used by such persons1 and 7#c7 the return required to be made by such partnership or ,s corporation under section #fjca or #fjcg 7as the case may be7 shall be treated as a return of tax for purposes of subsection 7a74 7d7 ,coordination with production credits ,in the case of any eligible coal refuse facility with respect to which an election is made under subsection 7a7 or 7b71 no credit shall be determined under section #de with respect to such facility for the taxable year in which such election is made4 7e7 ,eligible coal refuse facility ,the term eligible coal refuse facility means a facility eligible for a credit during the taxable year pursuant to section #de7;d77#ab74 7f7 ,exclusion from gross income ,any credit or refund allowed or made by reason of this section shall not be includible in gross income or alternative minimum taxable income4 7g7 ,regulations ,the ,secretary may by regulations prescribe the conditions1 not inconsistent with the provisions of this section1 under which payments may be made under this section4 4 7i7 ,effective date ,the amendments made by this section shall apply to coal refuse used to produce electricity after ,december #ca1 #bjah1 in taxable years beginning after such date4