I 
112TH CONGRESS 
2D SESSION 
H. R. 4826 
To amend the Internal Revenue Code of 1986 to allow additional investment 
credits for qualifying supercritical advanced coal projects. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 26, 2012 
Mr. DAVIS of Kentucky 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 addi-
tional investment credits for qualifying supercritical ad-
vanced coal projects. 
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 ‘‘Supercritical Advanced 
Coal Project Incentive Act of 2012’’. 
SEC. 2. ADDITIONAL TAX CREDITS FOR QUALIFYING 
SUPERCRITICAL ADVANCED COAL PROJECTS. 
(a) 30 PERCENT CREDIT PERCENTAGE.—Paragraph 
(3) of section 48A(a) of the Internal Revenue Code of 
1986 is amended by inserting ‘‘or (iv)’’ after ‘‘(iii)’’. 
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(b) SUPERCRITICAL ADVANCED COAL-BASED GEN-
ERATION TECHNOLOGY PROJECT DEFINED.—Subsection 
(c) of section 48A of such Code is amended by adding 
at the end the following: 
‘‘(8) The term ‘supercritical advanced coal- 
based generation technology project’ means a quali-
fying advanced coal-based generation technology 
project which includes a coal-fired boiler that— 
‘‘(A) in lieu of the requirements under sub-
section (f)(1)(A)(ii), reaches an electricity gen-
erating efficiency of at least 36 percent, and 
‘‘(B) operates at a minimum pressure of 
3,200 pounds per square inch.’’. 
(c) APPLICATION PERIOD
FOR CERTIFICATION.— 
Subparagraph (A) of section 48A(d)(2) of such Code is 
amended by striking ‘‘and’’ at the end of clause (i), by 
striking the period at the end of clause (ii) and inserting 
‘‘, and’’, and by adding at the end the following: 
‘‘(iii) for an allocation from the dollar 
amount specified in paragraph (3)(B)(iv) 
during the 3-year period beginning at ear-
lier of the termination of the period de-
scribed in clause (ii) or the date prescribed 
by the Secretary.’’. 
(d) AGGREGATE CREDITS.— 
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(1) IN GENERAL.—Subparagraph (A) of section 
48A(d)(3) of such Code is amended by striking 
‘‘$2,550,000,000’’ and inserting ‘‘$3,800,000,000’’. 
(2) SUPERCRITICAL
ADVANCED
COAL-BASED 
GENERATION
TECHNOLOGY
PROJECTS.—Subpara-
graph (B) of section 48A(d)(3)(B) is amended by 
striking ‘‘and’’ at the end of clause (ii), by striking 
the period at the end of clause (iii) and inserting ‘‘, 
and’’, and by adding at the end the following: 
‘‘(iv) $1,250,000,000 for supercritical 
advanced coal-based generation technology 
projects the application for which is sub-
mitted during the period described in para-
graph (2)(A)(iii).’’. 
(e) CARBON DIOXIDE SEQUESTER.—Subparagraph 
(G) of section 48A(e)(1) of such Code is amended by strik-
ing ‘‘subsection (d)(2)(A)(ii)’’ and inserting ‘‘clause (ii) or 
(iii) of subsection (d)(2)(A)’’. 
(f) 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). 
Æ 
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