I 
115TH CONGRESS 
2D SESSION 
H. R. 4977 
To amend the Internal Revenue Code of 1986 to allow a credit for certain 
facilities that remediate and reclaim coal refuse sites in the United 
States by producing electricity from coal refuse. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 8, 2018 
Mr. BARLETTA 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 for certain facilities that remediate and reclaim 
coal refuse sites in the United States by producing elec-
tricity from coal refuse. 
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 ‘‘Coal Refuse Reclama-
tion Act’’. 
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SEC. 2. CREDIT FOR COAL REFUSE USED TO PRODUCE 
ELECTRICITY AT CERTAIN FACILITIES. 
(a) IN GENERAL.—Section 45(e) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(12) COAL REFUSE FACILITIES.— 
‘‘(A) 
DETERMINATION
OF
CREDIT 
AMOUNT.—The credit determined under this 
section (without regard to this subparagraph) 
for any taxable year shall be increased by an 
amount equal to $12 per ton of coal refuse used 
at a coal refuse facility to produce electricity at 
such facility during the 10-year period begin-
ning on January 1, 2018. 
‘‘(B) TONS OF COAL REFUSE.—For pur-
poses of subparagraph (A), the tons of coal 
refuse used by an owner of a coal refuse facility 
shall be as set forth in Schedule 4, Part A 
(Fossil Fuel Stocks at the End of the Reporting 
Period and the Data Balance) of the U.S. En-
ergy Information Administration Form-EIA923 
Power Plant Operations Report (or any amend-
ed, successor, or similar form). 
‘‘(C) CREDIT ELIGIBILITY.—In the case of 
a facility described in subparagraph (A), if the 
owner of such facility is not the producer of the 
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electricity, the person eligible for the increase in 
credit determined under subparagraph (A) shall 
be the lessee or the operator of such facility. 
‘‘(D) APPLICATION
OF
RULES.—Rules 
similar to the rules of paragraphs (1), (3), and 
(5) of this subsection shall apply for purposes 
of determining the amount of any increase 
under this paragraph. 
‘‘(E) EXEMPTION FROM PASSIVE AND AT- 
RISK
LIMITATIONS.—Sections 465 and 469 
shall not apply with respect to any increase 
under this paragraph.’’. 
(b) COAL REFUSE FACILITY DEFINED.—Section 
45(d) of such Code is amended by adding at the end the 
following new paragraph: 
‘‘(12) COAL REFUSE FACILITY.—In the case of 
a facility using coal refuse to produce electricity, the 
term ‘coal refuse facility’ means any facility— 
‘‘(A) which was originally placed in service 
prior to January 1, 2018, and combusts coal 
refuse or fuel composed of at least 75 percent 
coal refuse by BTU energy value, and 
‘‘(B) uses— 
‘‘(i) at a minimum, a circulating fluid-
ized bed combustion unit or a pressurized 
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fluidized bed combustion unit equipped 
with a limestone injection system, for con-
trol of acid gases, and 
‘‘(ii) a fabric filter particulate emis-
sion control system.’’. 
(c) COAL REFUSE.—Section 45(c) of such Code is 
amended by adding at the end the following new para-
graph: 
‘‘(11) COAL REFUSE.—The term ‘coal refuse’ 
means any waste coal, rock, shale, slurry, culm, gob, 
boney, slate, clay and related materials associated 
with or near a coal seam that are either brought 
aboveground or otherwise removed from a coal mine 
in the process of mining coal or that are separated 
from coal during the cleaning or preparation oper-
ations. Such term includes underground development 
wastes, coal processing wastes and excess spoil, but 
does not include overburden from surface mining ac-
tivities.’’. 
(d) ALLOWANCE OF CREDIT AGAINST ALTERNATIVE 
MINIMUM TAX.—Section 38(c)(4)(B)(v) of such Code is 
amended by inserting ‘‘or section 45(e)(12) (relating to 
coal refuse facilities)’’ before the comma at the end. 
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(e) ADVANCE PAYMENT OF CREDIT.—Subchapter B 
of chapter 65 of such Code is amended by adding at the 
end the following new section: 
‘‘SEC. 6433. ELECTIVE PAYMENT FOR COAL REFUSE FACILI-
TIES. 
‘‘(a) IN GENERAL.—Any person electing the applica-
tion of this section with respect to any eligible coal refuse 
facility shall be treated as making a payment against the 
tax imposed by subtitle A for the taxable year equal to 
the amount of the credit that would be determined under 
section 45 for such facility for such year. Except as pro-
vided in subsection (b), such payment shall be treated as 
made on the later of the due date of the return of such 
tax or the date on which such return is filed. 
‘‘(b) QUARTERLY ELECTION.— 
‘‘(1) IN GENERAL.—At the close of any quarter 
of the taxable year of any taxpayer entitled to a 
credit with respect to an eligible coal refuse facility, 
if a claim is filed under this section, the Secretary 
shall pay (without interest) an amount equal to the 
credit determined under section 45 for such quarter, 
calculated as if such credit were determined on a 
quarterly basis and as if the tons of coal refuse 
under section 45(e)(12)(B) were reported quarterly 
on Schedule 4, Part A (Fossil Fuel Stocks at the 
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End of the Reporting Period and the Data Balance) 
of the U.S. Energy Information Administration 
Form-EIA923 Power Plant Operations Report (or 
any amended, successor, or similar form). 
‘‘(2) TIME FOR FILING CLAIM.—No claim filed 
under this subsection (b) shall be allowed unless 
filed during the first quarter following the last quar-
ter included in the claim. 
‘‘(3) PAYMENT
OF
CLAIM.—Notwithstanding 
paragraph (1) of this subsection, if the Secretary 
has not paid pursuant to a claim filed under this 
section within 45 days of the date of the filing of 
such claim (20 days in the case of an electronic 
claim), the claim shall be paid with interest from 
such date determined by using the overpayment rate 
and method under section 6621. 
‘‘(c) SPECIAL RULES FOR PARTNERSHIPS AND S 
CORPORATIONS.—In the case of an eligible coal refuse fa-
cility owned or used by a partnership or an S corpora-
tion— 
‘‘(1) the elections under subsection (a) or (b) 
may be made only by such partnership or S corpora-
tion, 
‘‘(2) such partnership or S corporation shall be 
treated as making the payment referred to in sub-
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section (a) only to the extent of the proportionate 
share of such partnership or S corporation as is 
owned by persons who would be treated as making 
such payment if the property were owned or used by 
such persons, and 
‘‘(3) the return required to be made by such 
partnership or S corporation under section 6031 or 
6037 (as the case may be) shall be treated as a re-
turn of tax for purposes of subsection (a). 
‘‘(d) COORDINATION WITH PRODUCTION CREDITS.— 
In the case of any eligible coal refuse facility with respect 
to which an election is made under subsection (a) or (b), 
no credit shall be determined under section 45 with re-
spect to such facility for the taxable year in which such 
election is made. 
‘‘(e) ELIGIBLE COAL REFUSE FACILITY.—The term 
‘eligible coal refuse facility’ means a facility eligible for 
a credit during the taxable year pursuant to section 
45(d)(12). 
‘‘(f) EXCLUSION FROM GROSS INCOME.—Any credit 
or refund allowed or made by reason of this section shall 
not be includible in gross income or alternative minimum 
taxable income. 
‘‘(g) REGULATIONS.—The Secretary may by regula-
tions prescribe the conditions, not inconsistent with the 
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provisions of this section, under which payments may be 
made under this section.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to coal refuse used to produce elec-
tricity after December 31, 2017, in taxable years begin-
ning after such date. 
Æ 
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