Source: http://taxtv.com/code/00075-USCODE-2011-title26-subtitleA-chap1-subchapA-partIV-subpartE-sec48A/
Timestamp: 2017-10-24 04:17:20
Document Index: 684345337

Matched Legal Cases: ['§48', '§48', '§1307', '§203', '§11', '§15346', '§4', '§15346', '§111', '§1103', '§111', '§111', '§111', '§111', '§111', '§111', '§15346', '§4', '§15346', '§203']

IRC §48A. Qualifying advanced coal project credit - TaxTV.com
IRC §48A. Qualifying advanced coal project credit
(A) the project uses an advanced coal-based generation technology—
(G) in the case of any project the application for which is submitted during the period described in subsection (d)(2)(A)(ii), the project includes equipment which separates and sequesters at least 65 percent (70 percent in the case of an application for reallocated credits under subsection (d)(4)) of such project’s total carbon dioxide emissions.
(A) certify capacity, in accordance with the procedures set forth in subsection (d), in relatively equal amounts to—
(B) give high priority to projects which include, as determined by the Secretary—
(A) the unit—
(C) be adjusted for the heat content of the design coal to be used by the unit—
(D) be corrected for the site reference conditions of—
(Added Pub. L. 109–58, title XIII, §1307(b), Aug. 8, 2005, 119 Stat. 999; amended Pub. L. 109–432, div. A, title II, §203(a), Dec. 20, 2006, 120 Stat. 2945; Pub. L. 110–172, §11(a)(10), Dec. 29, 2007, 121 Stat. 2485; Pub. L. 110–234, title XV, §15346(a), May 22, 2008, 122 Stat. 1523; Pub. L. 110–246, §4(a), title XV, §15346(a), June 18, 2008, 122 Stat. 1664, 2285; Pub. L. 110–343, div. B, title I, §111(a)–(d), Oct. 3, 2008, 122 Stat. 3822, 3823; Pub. L. 111–5, div. B, title I, §1103(b)(2)(C), Feb. 17, 2009, 123 Stat. 321.)
2009—Subsec. (b)(2). Pub. L. 111–5 inserted “(without regard to subparagraph (D) thereof)” after “section 48(a)(4)”.
2008—Subsec. (a)(3). Pub. L. 110–343, §111(a), added par. (3).
Subsec. (d)(2)(A). Pub. L. 110–343, §111(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Each applicant for certification under this paragraph shall submit an application meeting the requirements of subparagraph (B). An applicant may only submit an application during the 3-year period beginning on the date the Secretary establishes the program under paragraph (1).”
Subsec. (d)(3)(A). Pub. L. 110–343, §111(b), substituted “$2,550,000,000” for “$1,300,000,000”.
Subsec. (d)(3)(B). Pub. L. 110–343, §111(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Of the dollar amount in subparagraph (A), the Secretary is authorized to certify—
Subsec. (e)(3). Pub. L. 110–343, §111(c)(5), substituted “certain” for “integrated gasification combined cycle” in heading.
2007—Subsec. (d)(4)(B)(ii). Pub. L. 110–172 struck out “subsection” before “paragraph” in two places.
2006—Subsec. (f)(1). Pub. L. 109–432 inserted concluding provisions.
Pub. L. 110–343, div. B, title I, §111(e), Oct. 3, 2008, 122 Stat. 3823, provided that:
Pub. L. 110–234, title XV, §15346(b), May 22, 2008, 122 Stat. 1523, and Pub. L. 110–246, §4(a), title XV, §15346(b), June 18, 2008, 122 Stat. 1664, 2285, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [June 18, 2008] and is applicable to all competitive certification awards entered into under section 48A or 48B of the Internal Revenue Code of 1986, whether such awards were issued before, on, or after such date of enactment.”
Pub. L. 109–432, div. A, title II, §203(b), Dec. 20, 2006, 120 Stat. 2945, provided that: “The amendment made by this section [amending this section] shall take apply [sic] with respect to applications for certification under section 48A(d)(2) of the Internal Revenue Code of 1986 submitted after October 2, 2006.”