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SEC. 1304. EXPANSION OF AMORTIZATION FOR CERTAIN 
ATMOSPHERIC POLLUTION CONTROL FACILI-
TIES IN CONNECTION WITH PLANTS FIRST 
PLACED IN SERVICE AFTER 1975. 
(a) ELIGIBILITY OF POST-1975 POLLUTION CON-
TROL FACILITIES.—Subsection (d) of section 169 (relat-
ing to definitions) is amended by adding at the end the 
following: 
‘‘(5) SPECIAL RULE RELATING TO CERTAIN AT-
MOSPHERIC
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, para-
graph (1) shall be applied without regard to the 
phrase ‘in operation before January 1, 1976’.’’. 
(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 OP-
ERATION AFTER APRIL 11, 2005.—In the case of 
any facility described in paragraph (1) solely by 
reason of paragraph (5), subparagraph (A) 
shall be applied by substituting ‘April 11, 2005’ 
for ‘December 31, 1968’ each place it appears 
therein.’’.
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(c) TECHNICAL AMENDMENT.—Section 169(d)(3) is 
amended by striking ‘‘Health, Education, and Welfare’’ 
and inserting ‘‘Health and Human Services’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to facilities placed in service after 
April 11, 2005. 
SEC. 1305. MODIFICATION OF CREDIT FOR PRODUCING 
FUEL FROM A NONCONVENTIONAL SOURCE. 
(a) TREATMENT AS BUSINESS CREDIT.—
(1) CREDIT MOVED TO SUBPART RELATING TO 
BUSINESS
RELATED
CREDITS.—The Internal Rev-
enue Code of 1986 is amended by redesignating sec-
tion 29 as section 45J and by moving section 45J 
(as so redesignated) from subpart B of part IV of 
subchapter A of chapter 1 to the end of subpart D 
of part IV of subchapter A of chapter 1. 
(2) CREDIT TREATED AS BUSINESS CREDIT.—
Section 38(b) is amended by striking ‘‘plus’’ at the 
end of paragraph (18), by striking the period at the 
end of paragraph (19) and inserting ‘‘, plus’’, and 
by adding at the end the following: 
‘‘(20) the nonconventional source production 
credit determined under section 45J(a).’’. 
(3) CONFORMING AMENDMENTS.—
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(A) Section 30(b)(3)(A) is amended by 
striking ‘‘sections 27 and 29’’ and inserting 
‘‘section 27’’. 
(B) Sections 43(b)(2), 45I(b)(2)(C)(i), and 
613A(c)(6)(C) are each amended by striking 
‘‘section 29(d)(2)(C)’’ and inserting ‘‘section 
45J(d)(2)(C)’’. 
(C) Section 45(e)(9) is amended—
(i) by striking ‘‘section 29’’ and in-
serting ‘‘section 45J’’, and 
(ii) by inserting ‘‘(or under section 29, 
as in effect on the day before the date of 
enactment of the Enhanced Energy Infra-
structure and Technology Tax Act of 
2005, for any prior taxable year)’’ before 
the period at the end thereof. 
(D) Section 45I is amended—
(i) in subsection (c)(2)(A) by striking 
‘‘section 29(d)(5))’’ and inserting ‘‘section 
45J(d)(5))’’, and 
(ii) in subsection (d)(3) by striking 
‘‘section 29’’ both places it appears and in-
serting ‘‘section 45J’’. 
(E) Section 45J(a), as redesignated by 
paragraph (1), is amended by striking ‘‘There
626
shall be allowed as a credit against the tax im-
posed by this chapter for the taxable year’’ and 
inserting ‘‘For purposes of section 38, if the 
taxpayer elects to have this section apply, the 
nonconventional source production credit deter-
mined under this section for the taxable year 
is’’. 
(F) Section 45J(b), as so redesignated, is 
amended by striking paragraph (6). 
(G) Section 53(d)(1)(B)(iii) is amended by 
striking ‘‘under section 29’’ and all that follows 
through ‘‘or not allowed’’. 
(H) Section 55(c)(3) is amended by strik-
ing ‘‘29(b)(6),’’. 
(I) Subsection (a) of section 772 is amend-
ed by inserting ‘‘and’’ at the end of paragraph 
(9), by striking paragraph (10), and by redesig-
nating paragraph (11) as paragraph (10). 
(J) Paragraph (5) of section 772(d) is 
amended by striking ‘‘the foreign tax credit, 
and the credit allowable under section 29’’ and 
inserting ‘‘and the foreign tax credit’’. 
(K) The table of sections for subpart B of 
part IV of subchapter A of chapter 1 is amend-
ed by striking the item relating to section 29.
627
(L) The table of sections for subpart D of 
part IV of subchapter A of chapter 1 is amend-
ed by inserting after the item relating to section 
45I the following new item:
‘‘Sec. 45J. Credit for producing fuel from a nonconventional source.’’.
(b) AMENDMENTS CONFORMING TO THE REPEAL OF 
THE NATURAL GAS POLICY ACT OF 1978.—
(1) IN GENERAL.—Section 29(c)(2)(A) (before 
redesignation under subsection (a)) is amended—
(A) by inserting ‘‘(as in effect before the 
repeal of such section)’’ after ‘‘1978’’, and 
(B) by striking subsection (e) and redesig-
nating subsections (f) and (g) as subsections (e) 
and (f), respectively. 
(2) 
CONFORMING
AMENDMENTS.—Section 
29(g)(1)(before redesignation under subsection (a) 
and paragraph (1) of this subsection) is amended—
(A) in subparagraph (A) by striking ‘‘sub-
section (f)(1)(B)’’ and inserting ‘‘subsection 
(e)(1)(B)’’, and 
(B) in subparagraph (B) by striking ‘‘sub-
section (f)’’ and inserting ‘‘subsection (e)’’. 
(c) EFFECTIVE DATES.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to credits determined under the Internal