I 

115TH CONGRESS 

2D SESSION H. R. 5159 

To amend the Internal Revenue Code of 1986 to extend the refined coal 

production tax credit and modify the qualifying advanced coal project credit. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 5, 2018 

Mr. CRAMER (for himself and Mr. MCKINLEY) introduced the following bill; 

which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

the refined coal production tax credit and modify the 

qualifying advanced coal project credit. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Clean Coal Jobs Act 

5 of 2018’’. 

6 SEC. 2. EXTENSION OF REFINED COAL PRODUCTION TAX 

7 CREDIT. 

8 (a) EXTENSION OF PERIOD FOR PLACING IN SERV9 ICE REFINED COAL PRODUCTION FACILITY.—Section 

10 45(d)(8)(B) of the Internal Revenue Code of 1986 is 


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1 amended by inserting before the period at the end the fol2 lowing: ‘‘, or after December 31, 2017, and before Janu3 ary 1, 2021’’. 

4 (b) EXTENSION OF CREDIT PERIOD FOR CERTAIN

5 PROPERTY PLACED IN SERVICE BEFORE JANUARY 1, 

6 2012.—Section 45(e)(8) of such Code is amended by add7 ing at the end the following new subparagraph: 

8 ‘‘(E) EXTENSION OF PERIOD FOR CERTAIN

9 PROPERTY PLACED IN SERVICE BEFORE JANU10 ARY 1, 2012.—In the case of a refined coal pro11 duction facility which does not produce steel in12 dustry fuel and which is placed in service after 

13 the date of the enactment of the American Jobs 

14 Creation Act of 2004 and before January 1, 

15 2012, subparagraph (A) shall be applied by 

16 substituting ‘20-year period’ for ‘10-year pe17 riod’ each place it appears.’’. 

18 (c) EFFECTIVE DATE.— 

19 (1) SUBSECTION (a).—The amendment made 

20 by subsection (a) shall apply to property placed in 

21 service after December 31, 2017. 

22 (2) SUBSECTION (b).—The amendment made 

23 by subsection (b) shall apply to fuel produced and 

24 sold after the date of the enactment of this Act. 


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1 SEC. 3. MODIFICATIONS OF QUALIFYING ADVANCED COAL 

2 PROJECT CREDIT. 

3 (a) SEQUESTRATION REQUIREMENT FOR CERTAIN

4 EQUIPMENT.—Section 48A(e)(1)(G) of the Internal Rev5 enue Code of 1986 is amended by inserting after ‘‘and 

6 60 percent in the case of an application with respect to 

7 an electrical generating unit in existence on October 3, 

8 2008’’ after ‘‘under subsection (d)(4)’’. 

9 (b) ADVANCED COAL-BASED GENERATION TECH10 NOLOGY REQUIREMENTS.— 

11 (1) IN GENERAL.—Section 48A(f)(1) of such 

12 Code is amended— 

13 (A) by striking ‘‘GENERATION TECH14 NOLOGY.—’’ and all that follows through ‘‘For 

15 the purpose of this section’’ and inserting the 

16 following ‘‘GENERATION TECHNOLOGY.—For 

17 the purpose of this section’’; and 

18 (B) by striking ‘‘generation technology if— 

19 ’’ and all that follows through ‘‘the unit is de20 signed’’ and inserting the following: ‘‘generation 

21 technology if the unit is designed’’. 

22 (2) CONFORMING AMENDMENTS.—Section 

23 48A(f) is amended— 

24 (A) by striking paragraphs (2) and (3); 

25 and 


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1 (B) by striking ‘‘in subparagraph (B)’’ in 

2 the second sentence and inserting ‘‘in this sub3 section’’. 

4 (c) PERFORMANCE REQUIREMENTS IN CASE OF

5 BEST AVAILABLE CONTROL TECHNOLOGY.—Section 

6 48A(f) of such Code, as amended by this Act, is amended 

7 by adding at the end the following: ‘‘In the case of a unit 

8 which has undergone a best available control technology 

9 analysis after August 8, 2005, with respect to the removal 

10 or emissions of any pollutant specified in the table con11 tained in this subsection, the removal or emissions design 

12 level with respect to such pollutant shall be the level deter13 mined in such analysis.’’. 

14 (d) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to allocations and reallocations 

16 after the date of the enactment of this Act. 

Æ 


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