H. R. 6—407
the enactment of the Revenue Reconciliation Act of 1990) shall 
apply for purposes of this section. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFYING
ADVANCED
COAL
PROJECT.—The term 
‘qualifying advanced coal project’ means a project which meets 
the requirements of subsection (e). 
‘‘(2) ADVANCED
COAL-BASED
GENERATION
TECHNOLOGY.—
The term ‘advanced coal-based generation technology’ means 
a technology which meets the requirements of subsection (f). 
‘‘(3) ELIGIBLE
PROPERTY.—The term ‘eligible property’ 
means— 
‘‘(A) in the case of any qualifying advanced coal project 
using an integrated gasification combined cycle, any prop-
erty which is a part of such project and is necessary for 
the gasification of coal, including any coal handling and 
gas separation equipment, and 
‘‘(B) in the case of any other qualifying advanced coal 
project, any property which is a part of such project. 
‘‘(4) COAL.—The term ‘coal’ means anthracite, bituminous 
coal, subbituminous coal, lignite, and peat. 
‘‘(5) GREENHOUSE
GAS
CAPTURE
CAPABILITY.—The term 
‘greenhouse gas capture capability’ means an integrated gasifi-
cation combined cycle technology facility capable of adding 
components which can capture, separate on a long-term basis, 
isolate, remove, and sequester greenhouse gases which result 
from the generation of electricity. 
‘‘(6) ELECTRIC
GENERATION
UNIT.—The term ‘electric 
generation unit’ means any facility at least 50 percent of the 
total annual net output of which is electrical power, including 
an otherwise eligible facility which is used in an industrial 
application. 
‘‘(7) INTEGRATED GASIFICATION COMBINED CYCLE.—The term 
‘integrated gasification combined cycle’ means an electric 
generation unit which produces electricity by converting coal 
to synthesis gas which is used to fuel a combined-cycle plant 
which produces electricity from both a combustion turbine 
(including a combustion turbine/fuel cell hybrid) and a steam 
turbine. 
‘‘(d) QUALIFYING ADVANCED COAL PROJECT PROGRAM.— 
‘‘(1) ESTABLISHMENT.—Not later than 180 days after the 
date of enactment of this section, the Secretary, in consultation 
with the Secretary of Energy, shall establish a qualifying 
advanced coal project program for the deployment of advanced 
coal-based generation technologies. 
‘‘(2) CERTIFICATION.— 
‘‘(A) APPLICATION PERIOD.—Each applicant for certifi-
cation under this paragraph shall submit an application 
meeting the requirements of subparagraph (B). An 
applicant may only submit an application during the 3-
year period beginning on the date the Secretary establishes 
the program under paragraph (1). 
‘‘(B) REQUIREMENTS
FOR
APPLICATIONS
FOR
CERTIFI-
CATION.—An application under subparagraph (A) shall con-
tain such information as the Secretary may require in 
order to make a determination to accept or reject an 
application for certification as meeting the requirements 
under subsection (e)(1). Any information contained in the
H. R. 6—408
application shall be protected as provided in section 
552(b)(4) of title 5, United States Code. 
‘‘(C) TIME
TO
ACT
UPON
APPLICATIONS
FOR
CERTIFI-
CATION.—The Secretary shall issue a determination as to 
whether an applicant has met the requirements under 
subsection (e)(1) within 60 days following the date of sub-
mittal of the application for certification. 
‘‘(D) TIME TO MEET CRITERIA FOR CERTIFICATION.—Each 
applicant for certification shall have 2 years from the date 
of acceptance by the Secretary of the application during 
which to provide to the Secretary evidence that the criteria 
set forth in subsection (e)(2) have been met. 
‘‘(E) PERIOD OF ISSUANCE.—An applicant which receives 
a certification shall have 5 years from the date of issuance 
of the certification in order to place the project in service 
and if such project is not placed in service by that time 
period then the certification shall no longer be valid. 
‘‘(3) AGGREGATE CREDITS.— 
‘‘(A) IN GENERAL.—The aggregate credits allowed under 
subsection (a) for projects certified by the Secretary under 
paragraph (2) may not exceed $1,300,000,000. 
‘‘(B) PARTICULAR PROJECTS.—Of the dollar amount in 
subparagraph (A), the Secretary is authorized to certify— 
‘‘(i) $800,000,000 for integrated gasification com-
bined cycle projects, and 
‘‘(ii) $500,000,000 for projects which use other 
advanced coal-based generation technologies. 
‘‘(4) REVIEW AND REDISTRIBUTION.— 
‘‘(A) REVIEW.—Not later than 6 years after the date 
of enactment of this section, the Secretary shall review 
the credits allocated under this section as of the date 
which is 6 years after the date of enactment of this section. 
‘‘(B) REDISTRIBUTION.—The Secretary may reallocate 
credits available under clauses (i) and (ii) of paragraph 
(3)(B) if the Secretary determines that— 
‘‘(i) there is an insufficient quantity of qualifying 
applications for certification pending at the time of 
the review, or 
‘‘(ii) any certification made pursuant to subsection 
paragraph (2) has been revoked pursuant to subsection 
paragraph (2)(D) because the project subject to the 
certification has been delayed as a result of third party 
opposition or litigation to the proposed project. 
‘‘(C) REALLOCATION.—If the Secretary determines that 
credits under clause (i) or (ii) of paragraph (3)(B) are avail-
able for reallocation pursuant to the requirements set forth 
in paragraph (2), the Secretary is authorized to conduct 
an additional program for applications for certification. 
‘‘(e) QUALIFYING ADVANCED COAL PROJECTS.— 
‘‘(1) REQUIREMENTS.—For purposes of subsection (c)(1), a 
project shall be considered a qualifying advanced coal project 
that the Secretary may certify under subsection (d)(2) if the 
Secretary determines that, at a minimum— 
‘‘(A) the project uses an advanced coal-based generation 
technology— 
‘‘(i) to power a new electric generation unit; or