I 
117TH CONGRESS 
1ST SESSION H. R. 1760 
To amend the Internal Revenue Code of 1986 to modify the qualifying 
advanced coal project credit, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 10, 2021 
Mr. MCKINLEY (for himself, Ms. SEWELL, Mr. ARMSTRONG, Ms. CHENEY, 
Mrs. MILLER of West Virginia, Mr. MOONEY, Mr. STAUBER, and Mr. 
VEASEY) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the qualifying advanced coal project credit, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Carbon Capture Mod-
ernization Act’’. 
SEC. 2. MODIFICATIONS OF QUALIFYING ADVANCED COAL 
PROJECT CREDIT. 
(a) SEQUESTRATION REQUIREMENT FOR CERTAIN 
EQUIPMENT.—Section 48A(e)(1)(G) of the Internal Rev-
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enue Code of 1986 is amended by inserting ‘‘and 60 per-
cent in the case of an application for a reallocation of cred-
its under subsection (d)(4) with respect to an electrical 
generating unit in existence on October 3, 2008’’ after 
‘‘under subsection (d)(4)’’. 
(b) NAMEPLATE GENERATING CAPACITY REQUIRE-
MENT.—Section 48A(e)(1)(C) of such Code is amended by 
striking 
‘‘400 
megawatts’’ 
and 
inserting 
‘‘200 
megawatts’’. 
(c) ADVANCED COAL-BASED GENERATION TECH-
NOLOGY REQUIREMENTS.— 
(1) IN GENERAL.—Section 48A(f)(1) of such 
Code is amended by striking ‘‘generation technology 
if—’’ and all that follows through ‘‘the unit is de-
signed’’ and inserting ‘‘generation technology if the 
unit is designed’’. 
(2) 
CONFORMING
AMENDMENTS.—Section 
48A(f) is amended— 
(A) by striking all that precedes ‘‘the pur-
pose of this section’’ and inserting the fol-
lowing: 
‘‘(f) ADVANCED COAL-BASED GENERATION TECH-
NOLOGY.—For’’, 
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(B) by striking ‘‘in subparagraph (B)’’ in 
the second sentence and inserting ‘‘in this sub-
section’’, and 
(C) by striking paragraphs (2) and (3). 
(d) PERFORMANCE REQUIREMENTS
IN CASE
OF 
BEST
AVAILABLE
CONTROL
TECHNOLOGY.—Section 
48A(f) of such Code, as amended by this Act, is amended 
by adding at the end the following: ‘‘In the case of a ret-
rofit of a unit which has undergone a best available control 
technology analysis after August 8, 2005, with respect to 
the removal or emissions of any pollutant which is SO2 
or NOx, the removal or emissions design level with respect 
to such pollutant shall be the level determined in such 
analysis.’’. 
(e) CLARIFICATION
OF REALLOCATION AUTHOR-
ITY.—Section 48A(d)(4) of the Internal Revenue Code of 
1986 is amended— 
(1) in subparagraph (A)— 
(A) by striking ‘‘Not later than 6 years 
after the date of enactment of this section, the’’ 
and inserting ‘‘The’’, and 
(B) by inserting ‘‘and every 6 months 
thereafter until all credits available under this 
section have been allowed’’ after ‘‘the date 
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which is 6 years after the date of enactment of 
this section’’, 
(2) in subparagraph (B)— 
(A) by striking ‘‘may reallocate credits 
available under clauses (i) and (ii) of paragraph 
(3)(B)’’ and inserting ‘‘shall reallocate credits 
remaining available under paragraph (3)’’, 
(B) by striking ‘‘or’’ at the end of clause 
(i), and 
(C) by striking clause (ii) and inserting the 
following: 
‘‘(ii) any applicant for certification 
which submitted an accepted application 
has subsequently failed to satisfy the re-
quirements under paragraph (2)(D), or 
‘‘(iii) any certification made pursuant 
to paragraph (2) has been revoked pursu-
ant to paragraph (2)(E).’’, and 
(3) in subparagraph (C)— 
(A) by striking ‘‘clause (i) or (ii) of para-
graph (3)(B)’’ and inserting ‘‘paragraph (3)’’, 
(B) by striking ‘‘is authorized to’’ and in-
serting ‘‘shall’’, and 
(C) by striking ‘‘an additional program’’ 
and inserting ‘‘additional programs’’. 
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(f) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to allocations and reallocations after the 
date of the enactment of this Act. 
(2) REALLOCATION.—The amendments made 
by subsection (e) shall apply to credits remaining 
available under section 48A(d)(3) of the Internal 
Revenue Code of 1986 on the date of the enactment 
of this Act. 
Æ 
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