I 
115TH CONGRESS 
2D SESSION 
H. R. 5159 
To amend the Internal Revenue Code of 1986 to extend the refined coal 
production tax credit and modify the qualifying advanced coal project credit. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 5, 2018 
Mr. CRAMER (for himself 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 extend 
the refined coal production tax credit and modify the 
qualifying advanced coal project credit. 
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 ‘‘Clean Coal Jobs Act 
of 2018’’. 
SEC. 2. EXTENSION OF REFINED COAL PRODUCTION TAX 
CREDIT. 
(a) EXTENSION OF PERIOD FOR PLACING IN SERV-
ICE REFINED COAL PRODUCTION FACILITY.—Section 
45(d)(8)(B) of the Internal Revenue Code of 1986 is 
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amended by inserting before the period at the end the fol-
lowing: ‘‘, or after December 31, 2017, and before Janu-
ary 1, 2021’’. 
(b) EXTENSION OF CREDIT PERIOD FOR CERTAIN 
PROPERTY PLACED IN SERVICE BEFORE JANUARY 1, 
2012.—Section 45(e)(8) of such Code is amended by add-
ing at the end the following new subparagraph: 
‘‘(E) EXTENSION OF PERIOD FOR CERTAIN 
PROPERTY PLACED IN SERVICE BEFORE JANU-
ARY 1, 2012.—In the case of a refined coal pro-
duction facility which does not produce steel in-
dustry fuel and which is placed in service after 
the date of the enactment of the American Jobs 
Creation Act of 2004 and before January 1, 
2012, subparagraph (A) shall be applied by 
substituting ‘20-year period’ for ‘10-year pe-
riod’ each place it appears.’’. 
(c) EFFECTIVE DATE.— 
(1) SUBSECTION (a).—The amendment made 
by subsection (a) shall apply to property placed in 
service after December 31, 2017. 
(2) SUBSECTION (b).—The amendment made 
by subsection (b) shall apply to fuel produced and 
sold after the date of the enactment of this Act. 
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SEC. 3. MODIFICATIONS OF QUALIFYING ADVANCED COAL 
PROJECT CREDIT. 
(a) SEQUESTRATION REQUIREMENT FOR CERTAIN 
EQUIPMENT.—Section 48A(e)(1)(G) of the Internal Rev-
enue Code of 1986 is amended by inserting after ‘‘and 
60 percent in the case of an application with respect to 
an electrical generating unit in existence on October 3, 
2008’’ after ‘‘under subsection (d)(4)’’. 
(b) ADVANCED COAL-BASED GENERATION TECH-
NOLOGY REQUIREMENTS.— 
(1) IN GENERAL.—Section 48A(f)(1) of such 
Code is amended— 
(A) by striking ‘‘GENERATION
TECH-
NOLOGY.—’’ and all that follows through ‘‘For 
the purpose of this section’’ and inserting the 
following ‘‘GENERATION
TECHNOLOGY.—For 
the purpose of this section’’; and 
(B) by striking ‘‘generation technology if— 
’’ and all that follows through ‘‘the unit is de-
signed’’ and inserting the following: ‘‘generation 
technology if the unit is designed’’. 
(2) 
CONFORMING
AMENDMENTS.—Section 
48A(f) is amended— 
(A) by striking paragraphs (2) and (3); 
and 
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(B) by striking ‘‘in subparagraph (B)’’ in 
the second sentence and inserting ‘‘in this sub-
section’’. 
(c) 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 unit 
which has undergone a best available control technology 
analysis after August 8, 2005, with respect to the removal 
or emissions of any pollutant specified in the table con-
tained in this subsection, the removal or emissions design 
level with respect to such pollutant shall be the level deter-
mined in such analysis.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to allocations and reallocations 
after the date of the enactment of this Act. 
Æ 
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