H. R. 6—412
‘‘(iii) other products of forestry maintenance. 
‘‘(B) EXCLUSION.—The term ‘biomass’ does not include 
paper which is commonly recycled. 
‘‘(5) CARBON CAPTURE CAPABILITY.—The term ‘carbon cap-
ture capability’ means a gasification plant design which is 
determined by the Secretary to reflect reasonable consideration 
for, and be capable of, accommodating the equipment likely 
to be necessary to capture carbon dioxide from the gaseous 
stream, for later use or sequestration, which would otherwise 
be emitted in the flue gas from a project which uses a nonrenew-
able fuel. 
‘‘(6) COAL.—The term ‘coal’ means anthracite, bituminous 
coal, subbituminous coal, lignite, and peat. 
‘‘(7) ELIGIBLE ENTITY.—The term ‘eligible entity’ means any 
person whose application for certification is principally intended 
for use in a domestic project which employs domestic gasifi-
cation applications related to— 
‘‘(A) chemicals, 
‘‘(B) fertilizers, 
‘‘(C) glass, 
‘‘(D) steel, 
‘‘(E) petroleum residues, 
‘‘(F) forest products, and 
‘‘(G) agriculture, including feedlots and dairy oper-
ations. 
‘‘(8) PETROLEUM RESIDUE.—The term ‘petroleum residue’ 
means the carbonized product of high-boiling hydrocarbon frac-
tions obtained in petroleum processing. 
‘‘(d) QUALIFYING GASIFICATION PROJECT PROGRAM.— 
‘‘(1) IN GENERAL.—Not later than 180 days after the date 
of the enactment of this section, the Secretary, in consultation 
with the Secretary of Energy, shall establish a qualifying gasifi-
cation project program to consider and award certifications 
for qualified investment eligible for credits under this section 
to qualifying gasification project sponsors under this section. 
The total amounts of credit that may be allocated under the 
program shall not exceed $350,000,000 under rules similar 
to the rules of section 48A(d)(4). 
‘‘(2) PERIOD OF ISSUANCE.—A certificate of eligibility under 
paragraph (1) may be issued only during the 10-fiscal year 
period beginning on October 1, 2005. 
‘‘(3) SELECTION CRITERIA.—The Secretary shall not make 
a competitive certification award for qualified investment for 
credit eligibility under this section unless the recipient has 
documented to the satisfaction of the Secretary that— 
‘‘(A) the award recipient is financially viable without 
the receipt of additional Federal funding associated with 
the proposed project, 
‘‘(B) the recipient will provide sufficient information 
to the Secretary for the Secretary to ensure that the quali-
fied investment is spent efficiently and effectively, 
‘‘(C) a market exists for the products of the proposed 
project as evidenced by contracts or written statements 
of intent from potential customers, 
‘‘(D) the fuels identified with respect to the gasification 
technology for such project will comprise at least 90 percent 
of the fuels required by the project for the production
H. R. 6—413
of chemical feedstocks, liquid transportation fuels, or co-
production of electricity, 
‘‘(E) the award recipient’s project team is competent 
in the construction and operation of the gasification tech-
nology proposed, with preference given to those recipients 
with experience which demonstrates successful and reliable 
operations of the technology on domestic fuels so identified, 
and 
‘‘(F) the award recipient has met other criteria estab-
lished and published by the Secretary. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—A credit shall not be allowed 
under this section for any qualified investment for which a credit 
is allowed under section 48A.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 49(a)(1)(C) is amended by striking ‘‘and’’ at 
the end of clause (ii), by striking clause (iii), and by adding 
after clause (ii) the following new clauses: 
‘‘(iii) the basis of any property which is part of 
a qualifying advanced coal project under section 48A, 
and 
‘‘(iv) the basis of any property which is part of 
a qualifying gasification project under section 48B.’’. 
(2) The table of sections for subpart E of part IV of sub-
chapter A of chapter 1 is amended by inserting after the item 
relating to section 48 the following new items:
‘‘Sec. 48A. Qualifying advanced coal project credit. 
‘‘Sec. 48B. Qualifying gasification project credit.’’.
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply to periods after the date of the enactment of this 
Act, under rules similar to the rules of section 48(m) of the Internal 
Revenue Code of 1986 (as in effect on the day before the date 
of the enactment of the Revenue Reconciliation Act of 1990). 
SEC. 1308. ELECTRIC TRANSMISSION PROPERTY TREATED AS 15-YEAR 
PROPERTY. 
(a) IN
GENERAL.—Subparagraph (E) of section 168(e)(3) 
(relating to classification of certain property) is amended by striking 
‘‘and’’ at the end of clause (v), by striking the period at the end 
of clause (vi) and inserting ‘‘, and’’, and by adding at the end 
the following new clause: 
‘‘(vii) any section 1245 property (as defined in sec-
tion 1245(a)(3)) used in the transmission at 69 or more 
kilovolts of electricity for sale and the original use 
of which commences with the taxpayer after April 11, 
2005.’’. 
(b) ALTERNATIVE SYSTEM.—The table contained in section 
168(g)(3)(B) (relating to special rule for certain property assigned 
to classes) is amended by inserting after the item relating to 
subparagraph (E)(vi) the following new item:
‘‘(E)(vii) ........................................................................................................
30’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by this section 
shall apply to property placed in service after April 11, 2005.
H. R. 6—414
(2) EXCEPTION.—The amendments made by this section 
shall not apply to any property with respect to which the 
taxpayer or a related party has entered into a binding contract 
for the construction thereof on or before April 11, 2005, or, 
in the case of self-constructed property, has started construction 
on or before such date. 
SEC. 
1309. 
EXPANSION 
OF 
AMORTIZATION 
FOR 
CERTAIN 
ATMOSPHERIC POLLUTION CONTROL FACILITIES IN 
CONNECTION WITH PLANTS FIRST PLACED IN SERVICE 
AFTER 1975. 
(a) ELIGIBILITY
OF POST-1975 POLLUTION CONTROL FACILI-
TIES.—Subsection (d) of section 169 (relating to definitions) is 
amended by adding at the end the following: 
‘‘(5) SPECIAL
RULE
RELATING
TO
CERTAIN
ATMOSPHERIC 
POLLUTION
CONTROL
FACILITIES.—In 
the 
case 
of 
any 
atmospheric pollution control facility which is placed in service 
after April 11, 2005, and used in connection with an electric 
generation plant or other property which is primarily coal 
fired— 
‘‘(A) paragraph (1) shall be applied without regard 
to the phrase ‘in operation before January 1, 1976’, and 
‘‘(B) this section shall be applied by substituting ‘84’ 
for ‘60’ each place it appears in subsections (a) and (b).’’. 
(b) TREATMENT AS NEW IDENTIFIABLE TREATMENT FACILITY.—
Subparagraph (B) of section 169(d)(4) is amended to read as follows: 
‘‘(B) CERTAIN FACILITIES PLACED IN OPERATION AFTER 
APRIL 11, 2005.—In the case of any facility described in 
paragraph (1) solely by reason of paragraph (5), subpara-
graph (A) shall be applied by substituting ‘April 11, 2005’ 
for ‘December 31, 1968’ each place it appears therein.’’. 
(c) CONFORMING AMENDMENT.—The heading for section 169(d) 
is amended by inserting ‘‘AND SPECIAL RULES’’ after ‘‘DEFINITIONS’’. 
(d) TECHNICAL AMENDMENT.—Section 169(d)(3) is amended by 
striking ‘‘Health, Education, and Welfare’’ and inserting ‘‘Health 
and Human Services’’. 
(e) EFFECTIVE DATE.—The amendments made by this section 
shall apply to facilities placed in service after April 11, 2005. 
SEC. 1310. MODIFICATIONS TO SPECIAL RULES FOR NUCLEAR 
DECOMMISSIONING COSTS. 
(a) REPEAL
OF LIMITATION
ON DEPOSITS INTO FUND BASED 
ON COST OF SERVICE; CONTRIBUTIONS AFTER FUNDING PERIOD.—
Subsection (b) of section 468A (relating to special rules for nuclear 
decommissioning costs) is amended to read as follows: 
‘‘(b) LIMITATION ON AMOUNTS PAID INTO FUND.—The amount 
which a taxpayer may pay into the Fund for any taxable year 
shall not exceed the ruling amount applicable to such taxable year.’’. 
(b) TREATMENT OF CERTAIN DECOMMISSIONING COSTS.— 
(1) IN GENERAL.—Section 468A is amended by redesignating 
subsections (f) and (g) as subsections (g) and (h), respectively, 
and by inserting after subsection (e) the following new sub-
section: 
‘‘(f) TRANSFERS INTO QUALIFIED FUNDS.— 
‘‘(1) IN GENERAL.—Notwithstanding subsection (b), any tax-
payer maintaining a Fund to which this section applies with 
respect to a nuclear power plant may transfer into such Fund 
not more than an amount equal to the present value of the