,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dgce  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #ah1 #bjai,mr4
 ,meus] 7= himself & ,mr4 ,c>twright7   
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 !   
,m9e ,affect$ ,community ,en]gy &       
,environm5t ,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$it   
am\nt  7i7 ,9 g5]al ,! cr$it det]m9$ "u 
?is section 7)\t reg>d to ?is           
subp>agraph7 = any taxable ye> %all be  
an am\nt equal to ! product (--  7,i7   
#ab4ej1 multipli$ by  7,,ii7 ! tons (   

coal refuse us$ at a coal refuse        
facility to produce electricity at su*  
facility dur+ ! #aj-ye> p]iod beg9n+ on 
,janu>y #a1 #bjai4  7ii7 ,exclusion ,o!r
 ?an coal refuse remov$ f sites t are   
subject to ! curr5t rem$iation &        
reclamation activities ( a coal refuse  
facility1 coal refuse g5]at$ f sites :]e
 coal is m9$ aft] ! effective date ( ?is
 legislation is exclud$ f ! det]m9ation 
( ! cr$it am\nt 9 ?is section4  7,b7    
,eligible recipi5t ,= purposes ( ?is    
subsection1 ! t]m eligible recipi5t     
means1 ) respect to a coal refuse       
facility = a taxable ye>1 a taxpay] :o1 
= ea* ton ( eligible coal refuse        
describ$ 9 subp>agraph 7,a7 = su*       
taxpay] = ! previ\s taxable ye>1        
contribut$ #j4ej to ! ,/ate 9 :i* su*   
facility is locat$ = re/or+ rip>ian     
buff]s )9 ! communities :]e ! coal      
refuse is be+ remov$ or consum$1 or 9   
communities locat$ d[n/ream ( t         
activity1 = ! purpose ( improv+ wat]    
quality d[n/ream ( ! communities affect$

 by su* coal refuse & r$uc+ c>bon       
emissions 9 su* communities4  7,c7      
,cr$it eligibility ,9 ! case ( a        
facility describ$ 9 subp>agraph 7,a71 if
 ! own] ( su* facility is n ! produc] ( 
! electricity1 ! p]son eligible = !     
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  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 #bjai1 &   
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 unit1 equipp$ ) a lime/one 
injection sy/em = 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  
clay1 & 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 ,cr$it refundable

 ,= purposes ( ?is title1 ! cr$it all[$ 
by reason ( ?is section %all be treat$ z
 a cr$it all[$ "u subp>t ,c 7& n ?is    
subp>t74  7f7 ,passive activity losses  
,section #dfi7;d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by add+ to       
section #dfi7;d77#b77;,a77ii7 7o!r ?an  
section #bg & section #de7;e77#ab774    
7g7 ,cr$it made "p ( g5]al bus9ess cr$it
 ,subsection 7b7 ( section #ch ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by-- 7#a7 /rik+ plus at ! end ( p>agraph
 7#ca72  7#b7 /rik+ ! p]iod at ! end (  
p>agraph 7#cb7 & ins]t+ 1 plus2 &  7#c7 
add+ at ! end ! foll[+ new p>agraph3    
7#cc7 ! coal refuse facility cr$it      
det]m9$ "u section #de7;e77#ab74  4  7h7
 ,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 #de7;e77#ab7
 = 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 basis4  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  7i7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to coal refuse us$ to produce
 electricity aft] ,decemb] #ca1 #bjah1 9
 taxable ye>s beg9n+ aft] su* date4