I 
115TH CONGRESS 
2D SESSION 
H. R. 5270 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for coal-powered electric generation units. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 14, 2018 
Mr. BUCSHON (for himself, Mr. BARTON, Mr. CRAMER, Mr. BARR, Mr. JEN-
KINS of West Virginia, 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 allow a 
credit against tax for coal-powered electric generation units. 
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 ‘‘Electricity Reliability 
and Fuel Security Act’’. 
SEC. 2. COAL-POWERED ELECTRIC GENERATION UNIT 
CREDIT. 
(a) FEDERAL TAX CREDIT
FOR COAL-POWERED 
ELECTRIC GENERATION UNITS.—Subpart D of part IV 
of subchapter A of chapter 1 of the Internal Revenue Code 
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of 1986 is amended by adding at the end the following 
new section: 
‘‘SEC. 45T. COAL-POWERED ELECTRIC GENERATION UNIT 
CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, in 
the case of a taxpayer who owns or leases a coal-powered 
electric generation unit, the coal-powered electric genera-
tion unit credit determined under this section for a taxable 
year shall be an amount equal to the lesser of 30 percent 
of qualified expenses paid or incurred by such taxpayer 
in such year or the product of— 
‘‘(1) $13, multiplied by 
‘‘(2) the nameplate capacity rating in kilowatts 
of such unit. 
‘‘(b) 
COAL-POWERED
ELECTRIC
GENERATION 
UNIT.—For purposes of this section, the term ‘coal-pow-
ered electric generation unit’ means an electric generation 
unit (as defined in section 48A(c)(6)) that uses coal to 
produce not less than 75 percent of the electricity pro-
duced by such unit. 
‘‘(c) QUALIFIED EXPENSES.—For purposes of this 
section, the term ‘qualified expenses’ means amounts paid 
or incurred for the operation or maintenance of a coal- 
powered electric generation unit, other than amounts paid 
or incurred for coal. 
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‘‘(d) TRANSFER OF CREDIT BY CERTAIN PUBLIC EN-
TITIES.— 
‘‘(1) IN GENERAL.—If, with respect to a credit 
under subsection (a) for any taxable year— 
‘‘(A) a qualified public entity would be the 
taxpayer (but for this paragraph), and 
‘‘(B) such entity elects the application of 
this paragraph for such taxable year with re-
spect to all (or any portion specified in such 
election) of such credit, the eligible project part-
ner specified in such election, and not the quali-
fied public entity, shall be treated as the tax-
payer for purposes of this title with respect to 
such credit (or such portion thereof). 
‘‘(2) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) QUALIFIED
PUBLIC
ENTITY.—The 
term ‘qualified public entity’ means— 
‘‘(i) a Federal, State, or local govern-
ment entity, or any political subdivision, 
agency, or instrumentality thereof, 
‘‘(ii) a mutual or cooperative electric 
company described in section 501(c)(12) or 
1381(a)(2), or 
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‘‘(iii) a not-for-profit electric utility 
which had or has received a loan or loan 
guarantee under the Rural Electrification 
Act of 1936. 
‘‘(B) ELIGIBLE PROJECT PARTNER.—With 
respect to coal-powered electric generation unit, 
the term ‘eligible project partner’ means any 
person who— 
‘‘(i) is responsible for operating, main-
taining, or repairing such unit, 
‘‘(ii) participates in the provision, in-
cluding transportation, of coal to such 
unit, 
‘‘(iii) provides financing for the con-
struction or operation of such unit, or 
‘‘(iv) leases such unit. 
‘‘(3) SPECIAL RULES.— 
‘‘(A) APPLICATION TO PARTNERSHIPS.—In 
the case of a credit under subsection (a) which 
is determined at the partnership level— 
‘‘(i) for purposes of paragraph (1)(A), 
a qualified public entity shall be treated as 
the taxpayer with respect to such entity’s 
distributive share of such credit, and 
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