In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Ottawa National Wildlife Refuge
Complex Expansion and Detroit River International Wildlife Refuge
Expansion Act''.

SEC. 2. FINDINGS.

Congress finds that--
(1) the western basin of Lake Erie, as part of the Great
Lakes ecosystem--
(A) is the largest freshwater ecosystem in the
world; and
(B) is vitally important to the economic and
environmental future of the United States;
(2) over the 30-year period preceding the date of enactment
of this Act, the citizens and governmental institutions of the
United States and Canada have devoted increasing attention and
resources to the restoration of the water quality and fisheries
of the Great Lakes, including the western basin;
(3) that increased awareness has been accompanied by a
gradual shift toward a holistic ecosystem approach that
highlights a growing recognition that shoreline areas, commonly
referred to as nearshore terrestrial ecosystems, are an
integral part of the western basin and the Great Lakes
ecosystem;
(4) the Great Lakes account for more than 90 percent of the
surface freshwater in the United States;
(5) the western basin of Lake Erie receives approximately
90 percent of its flow from the Detroit River and only
approximately 10 percent from tributaries;
(6) the western basin is an important ecosystem that
includes a number of distinct islands, channels, rivers, and
shoals that support dense populations of fish, wildlife, and
aquatic plants;
(7) coastal wetland of Lake Erie supports the largest
diversity of plant and wildlife species in the Great Lakes;
(8) because Lake Erie is located at a more southern
latitude than other Great Lakes, the moderate climate of Lake
Erie is appropriate for many species that are not found in or
along the northern Great Lakes;
(9) more than 300 species of plants, including 37
significant species, have been identified in the aquatic and
wetland habitats of the western basin;
(10) the shallow western basin of Lake Erie, extending from
the Lower Detroit River to Sandusky Bay, is home to the
greatest concentration of marshes in Lake Erie, including--
(A) Mouille, Metzger, and Magee marshes;
(B) the Maumee Bay wetland complex;
(C) the wetland complexes flanking Locust Point;
and
(D) the wetland in Sandusky Bay;
(11) the larger islands of the United States in western
Lake Erie have wetland in small embayments;
(12) the wetland in the western basin comprises some of the
most important waterfowl habitat in the Great Lakes;
(13) waterfowl, wading birds, shore birds, gulls and terns,
raptors, and perching birds use the wetland in the western
basin for migration, nesting, and feeding;
(14) hundreds of thousands of diving ducks stop to rest in
the Lake Erie area during autumn migration from Canada to
points east and south;
(15) the wetland of the western basin provides a major
stopover for sea ducks, such as migrating common goldeneye,
common mergansers, and ruddy duck;
(16) the international importance of Lake Erie is indicated
in the United States by congressional designation of the Ottawa
and Cedar Point National Wildlife Refuges;
(17)(A) Lake Erie has an international reputation for
walleye, perch, and bass fishing, recreational boating,
birding, photography, and duck hunting; and
(B) on an economic basis, tourism in the Lake Erie area
accounts for an estimated $1,500,000,000 in retail sales and
more than 50,000 jobs;
(18)(A) many of the 417,000 boats that are registered in
the State of Ohio are used in the western basin, in part to
fish for the estimated 10,000,000 walleye that migrate from the
lake to spawn; and
(B) that internationally renowned walleye fishery drives
much of the $2,000,000,000 sport fishing industry in the State
of Ohio;
(19) coastal wetland in the western basin has been
subjected to intense pressure for 150 years;
(20) prior to 1850, the western basin was part of an
extensive coastal marsh and swamp system consisting of
approximately 122,000 hectares that comprised a portion of the
Great Black Swamp;
(21) by 1951, only 12,407 wetland hectares remained in the
western basin;
(22) 50 percent of that acreage was destroyed between 1972
and 1987, leaving only approximately 5,000 hectares in
existence today;
(23) along the Michigan shoreline, coastal wetland was
reduced by 62 percent between 1916 and the early 1970s;
(24) the development of the city of Monroe, Michigan, has
had a particularly significant impact on the coastal wetland at
the mouth of the Raisin River;
(25) only approximately 100 hectares remain physically
unaltered today in an area in which, 70 years ago, marshes were
10 times more extensive;
(26) in addition to the actual loss of coastal wetland
acreage along the shores of Lake Erie, the quality of much
remaining dike wetland has been degraded by numerous stressors,
especially excessive loadings of sediments and nutrients,
contaminants, shoreline modification, exotic species, and the
diking of wetland; and
(27) protective peninsula beach systems, such as the former
Bay Point and Woodtick, at the border of Ohio and Michigan near
the mouth of the Ottawa River and Maumee Bay, have been eroded
over the years, exacerbating erosion along the shorelines and
negatively affecting breeding and spawning grounds.

SEC. 3. PURPOSE.

The purpose of this Act is to establish a national wildlife refuge
complex in the State of Ohio--
(1)(A) to protect the remaining high-quality fish and
wildlife habitats of the western basin before those habitats
are lost to further development; and
(B) to restore and enhance degraded wildlife habitats
associated with the western basin;
(2) in partnership with nongovernmental and private
organizations and private individuals dedicated to habitat
enhancement, to conserve, enhance, and restore the native
aquatic and terrestrial community characteristics of the
western basin (including associated fish, wildlife, and plant
species);
(3) to facilitate partnerships among the United States Fish
and Wildlife Service, Canadian national and provincial
authorities, State and local governments, local communities in
the United States and Canada, conservation organizations, and
other non-Federal entities to promote public awareness of the
resources of the western basin; and
(4) to advance the collective goals and priorities that--
(A) were established in the report entitled ''Great
Lakes Strategy 2002--A Plan for the New Millennium'',
developed by the United States Policy Committee,
comprised of Federal agencies (including the United
States Fish and Wildlife Service, the National Oceanic
and Atmospheric Administration, the United States
Geological Survey, the Forest Service, and the Great
Lakes Fishery Commission) and State governments and
tribal governments in the Great Lakes basin; and
(B) include the goals of cooperating to protect and
restore the chemical, physical, and biological
integrity of the Great Lakes basin ecosystem.

SEC. 4. DEFINITIONS.

In this Act:
(1) Cedar point refuge.--The term ''Cedar Point Refuge''
means the Cedar Point National Wildlife Refuge established by
the Secretary in accordance with the Migratory Bird
Conservation Act (16 U.S.C. 715 et seq.).
(2) International refuge.--The term ''International
Refuge'' means the Detroit River International Wildlife Refuge
established by section 5(a) of the Detroit River International
Wildlife Refuge Establishment Act (16 U.S.C. 668dd note; 115
Stat. 894).
(3) Ottawa refuge.--The term ''Ottawa Refuge'' means the
Ottawa National Wildlife Refuge, established by the Secretary
in accordance with the Migratory Bird Conservation Act (16
U.S.C. 715 et seq.).
(4) Refuge complex.--The term ''Refuge Complex'' means the
national wildlife refuge complex established by section 5(a).
(5) Secretary.--The term ''Secretary'' means the Secretary
of the Interior.
(6) Western basin.--
(A) In general.--The term ''western basin'' means
the western basin of Lake Erie, consisting of the land
and water in the watersheds of Lake Erie extending from
the watershed of the Lower Detroit River in the State
of Michigan to and including Sandusky Bay and the
watershed of Sandusky Bay in the State of Ohio.
(B) Inclusion.--The term 'western basin' includes
the Bass Island archipelago in the State of Ohio.
(7) West sister island refuge.--The term ''West Sister
Island Refuge'' means the West Sister Island National Wildlife
Refuge established by Executive Order 7937, dated August 2,
1937.

SEC. 5. NATIONAL WILDLIFE REFUGE COMPLEX.

(a) Establishment.--There is established a national wildlife refuge
complex in the State of Ohio, consisting of--
(1) the Ottawa Refuge, as modified by subsection (b);
(2) the West Sister Island Refuge; and
(3) the Cedar Point Refuge.
(b) Expansion of Ottawa National Wildlife Refuge.--
(1) In general.--The Secretary shall expand the boundaries
of the Ottawa Refuge to include surrounding land and water in
the State of Ohio extending from the eastern boundary of the
Maumee Bay State Park to the eastern boundary of the Darby Unit
(including the Bass Island archipelago) as depicted on the map
entitled ''Ottawa National Wildlife Refuge Complex Expansion
and Detroit River International Wildlife Refuge Expansion
Act'', dated September 6, 2002.
(2) Availability of map.--The map referred to in paragraph
(1) shall be available for inspection in appropriate offices of
the United States Fish and Wildlife Service.
(c) Boundary Revisions.--The Secretary may make such revisions of
the boundaries of the Refuge Complex as the Secretary determines to be
appropriate--
(1) to facilitate the acquisition of property within the
Refuge Complex; or
(2) to carry out this Act.
(d) Acquisition.--
(1) In general.--Subject to paragraph (2), the Secretary
may acquire by donation, purchase with donated or appropriated
funds, or exchange the land and water, and interests in land
and water (including conservation easements), within the
boundaries of the Refuge Complex.
(2) Consent.--No land, water, or interest in land or water
described in paragraph (1) may be acquired by the Secretary
without the consent of the owner of the land, water, or
interest.
(e) Transfers From Other Agencies.--Administrative jurisdiction
over any Federal property that is located within the boundaries of the
Refuge Complex and under the administrative jurisdiction of an agency
of the United States other than the Department of the Interior may,
with the concurrence of the head of the administering agency, be
transferred without consideration to the Secretary for the purpose of
this Act.
(f) Study of Associated Area.--
(1) In general.--The Secretary, acting through the Director
of the United States Fish and Wildlife Service, shall conduct a
study of fish and wildlife habitat and aquatic and terrestrial
communities in and around the 2 dredge spoil disposal sites
that are--
(A) referred to by the Toledo-Lucas County Port
Authority as ''Port Authority Facility Number Three''
and ''Grassy Island'', respectively; and
(B) located within Toledo Harbor near the mouth of
the Maumee River.
(2) Report.--Not later than 18 months after the date of
enactment of the Act, the Secretary shall--
(A) complete the study under paragraph (1); and
(B) submit to Congress a report on the results of
the study.

SEC. 6. EXPANSION OF INTERNATIONAL REFUGE BOUNDARIES.

The Secretary shall expand the southern boundary of the
International Refuge to include additional land and water in the State
of Michigan located east of Interstate Route 75, extending from the
southern boundary of Sterling State Park to the Ohio State line, as
depicted on the map referred to in section 5(b)(1).

SEC. 7. ADMINISTRATION.

(a) Refuge Complex.--
(1) In general.--The Secretary shall administer all
federally owned land, water, and interests in land and water
that are located within the boundaries of the Refuge Complex in
accordance with--
(A) the National Wildlife Refuge System
Administration Act of 1966 (16 U.S.C. 668dd et seq.);
and
(B) this Act.
(2) Additional authority.--The Secretary may use such
additional statutory authority available to the Secretary for
the conservation of fish and wildlife, and the provision of
opportunities for fish- and wildlife-dependent recreation, as
the Secretary determines to be appropriate to carry out this
Act.
(b) Priority Uses.--In providing opportunities for compatible fish-
and wildlife-dependent recreation, the Secretary, in accordance with
paragraphs (3) and (4) of section 4(a) of the National Wildlife Refuge
System Administration Act of 1966 (16 U.S.C. 668dd(a)), shall ensure,
to the maximum extent practicable, that hunting, trapping, fishing,
wildlife observation and photography, and environmental education and
interpretation are the priority public uses of the Refuge Complex.
(c) Cooperative Agreements Regarding Non-Federal Land.--To promote
public awareness of the resources of the western basin and encourage
public participation in the conservation of those resources, the
Secretary may enter into cooperative agreements with the State of Ohio
or Michigan, any political subdivision of the State, or any person for
the management, in a manner consistent with this Act, of land that--
(1) is owned by the State, political subdivision, or
person; and
(2) is located within the boundaries of the Refuge Complex.
(d) Use of Existing Greenway Authority.--The Secretary shall
encourage the State of Ohio to use authority under the recreational
trails program under section 206 of title 23, United States Code, to
provide funding for acquisition and development of trails within the
boundaries of the Refuge Complex.

SEC. 8. AUTHORIZATION OF APPROPRIATIONS.

There are authorized to be appropriated such sums as are
necessary--
(1) to acquire land and water within the Refuge Complex
under section 5(d);
(2) to carry out the study under section 5(f); and
(3) to develop, operate, and maintain the Refuge Complex.
Example Output: Ottawa National Wildlife Refuge Complex Expansion and Detroit River International Wildlife Refuge Expansion Act - Establishes a national wildlife refuge complex in Ohio, consisting of the Ottawa, West Sister Island, and Cedar Point National Wildlife Refuges.Requires the Secretary of the Interior to expand the Ottawa Refuge to include specified land and water in Ohio. Permits the Secretary to acquire by donation, purchase, or exchange the land and water and interests in land and water within the boundaries of the Complex.Directs the Secretary, acting through the Director of the United States Fish and Wildlife Service, to study and report to Congress on fish and wildlife habitat and aquatic and terrestrial communities in and around two specified dredge spoil disposal sites in Toledo Harbor.Requires the Secretary to expand the southern boundary of the Detroit River International Wildlife Refuge (the Refuge) to include additional land and water located in the State of Michigan east of Interstate Route 75.Prescribes requirements for administration of the Complex.Directs the Secretary to ensure that hunting, trapping, fishing, wildlife observation and photography, and environmental education and interpretation shall be the priority public uses of the Complex.Requires the Secretary to encourage the State of Ohio to use authority under the Federal recreational trails program to provide funding for the acquisition and development of trails within the boundaries of the Complex.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''National Center for Social Work
Research Act''.

SEC. 2. FINDINGS.

The Congress finds as follows:
(1) Social workers focus on the improvement of individual
and family functioning and the creation of effective health and
mental health prevention and treatment interventions in order
for individuals to become more productive members of society.
(2) Social workers provide front line prevention and
treatment services in the areas of school violence, aging, teen
pregnancy, child abuse, domestic violence, juvenile crime, and
substance abuse, particularly in rural and underserved
communities.
(3) Social workers are in a unique position to provide
valuable research information on these complex social concerns,
taking into account a wide range of social, medical, economic
and community influences from an interdisciplinary, family-
centered and community-based approach.

SEC. 3. ESTABLISHMENT OF NATIONAL CENTER FOR SOCIAL WORK RESEARCH.

Title IV of the Public Health Service Act (42 U.S.C. 281 et seq.),
as amended by title I of Public Law 106-525, is amended--
(1) in section 401(b)(2) (42 U.S.C. 281(b)(2)), by adding
at the end the following:
''(H) The National Center for Social Work Research.''; and
(2) in part E (42 U.S.C. 287 et seq.), by adding at the end
the following:

''Subpart 7--National Center for Social Work Research

''SEC. 485J. PURPOSE OF CENTER.

''The general purpose of the National Center for Social Work
Research (referred to in this subpart as the 'Center') is the conduct
and support of, and dissemination of targeted research on social work
methods and outcomes related to problems of significant social concern.
The Center shall promote research and training designed to inform
social work practice, thus increasing the knowledge base which promotes
a healthier America. In addition, the Center shall provide policymakers
with empirically-based research information to better understand
complex social issues and make informed funding decisions about service
effectiveness and cost efficiency.

''SEC. 485K. SPECIFIC AUTHORITIES.

''(a) In General.--To carry out the purpose described in section
485J, the Director of the Center may provide research training and
instruction and establish, in the Center and in other nonprofit
institutions, research traineeships and fellowships in the study and
investigation of the prevention of disease, health promotion, the
association of socioeconomic status, gender, ethnicity, age, and
geographical location and health, the social work care of persons with
and families of individuals with acute and chronic illnesses, child
abuse, neglect, and youth violence, and child and family care to
address problems of significant social concern especially in
underserved populations and underserved geographical areas.
''(b) Stipends and Allowances.--The Director of the Center may
provide individuals receiving training and instruction or traineeships
or fellowships under subsection (a) with such stipends and allowances
(including amounts for travel and subsistence and dependency
allowances) as the Director determines necessary.
''(c) Grants.--The Director of the Center may make grants to
nonprofit institutions to provide training and instruction and
traineeships and fellowships under subsection (a).

''SEC. 485L. ADVISORY COUNCIL.

''(a) Duties.--
''(1) In general.--The Secretary shall establish an
advisory council for the Center that shall advise, assist,
consult with, and make recommendations to the Secretary and the
Director of the Center on matters related to the activities
carried out by and through the Center and the policies with respect to
such activities.
''(2) Gifts.--The advisory council for the Center may
recommend to the Secretary the acceptance, in accordance with
section 231, of conditional gifts for study, investigations,
and research and for the acquisition of grounds or
construction, equipment, or maintenance of facilities for the
Center.
''(3) Other duties and functions.--The advisory council for
the Center--
''(A)(i) may make recommendations to the Director
of the Center with respect to research to be conducted
by the Center;
''(ii) may review applications for grants and
cooperative agreements for research or training and
recommend for approval applications for projects that
demonstrate the probability of making valuable
contributions to human knowledge; and
''(iii) may review any grant, contract, or
cooperative agreement proposed to be made or entered
into by the Center;
''(B) may collect, by correspondence or by personal
investigation, information relating to studies that are
being carried out in the United States or any other
country and, with the approval of the Director of the
Center, make such information available through
appropriate publications; and
''(C) may appoint subcommittees and convene
workshops and conferences.
''(b) Membership.--
''(1) In general.--The advisory council shall be composed
of the ex officio members described in paragraph (2) and not
more than 18 individuals to be appointed by the Secretary under
paragraph (3).
''(2) Ex officio members.--The ex officio members of the
advisory council shall include--
''(A) the Secretary of Health and Human Services,
the Director of NIH, the Director of the Center, the
Chief Social Work Officer of the Veterans'
Administration, the Assistant Secretary of Defense for
Health Affairs, the Associate Director of Prevention
Research at the National Institute of Mental Health,
the Director of the Division of Epidemiology and
Services Research, the Assistant Secretary of Health
and Human Services for the Administration for Children
and Families, the Assistant Secretary of Education for
the Office of Educational Research and Improvement, the
Assistant Secretary of Housing and Urban Development
for Community Planning and Development, and the
Assistant Attorney General for Office of Justice
Programs (or the designees of such officers); and
''(B) such additional officers or employees of the
United States as the Secretary determines necessary for
the advisory council to effectively carry out its
functions.
''(3) Appointed members.--The Secretary shall appoint not
to exceed 18 individuals to the advisory council, of which--
''(A) not more than two-thirds of such individual
shall be appointed from among the leading
representatives of the health and scientific
disciplines (including public health and the behavioral
or social sciences) relevant to the activities of the
Center, and at least 7 such individuals shall be
professional social workers who are recognized experts
in the area of clinical practice, education, policy, or
research; and
''(B) not more than one-third of such individuals
shall be appointed from the general public and shall
include leaders in fields of public policy, law, health
policy, economics, and management.
The Secretary shall make appointments to the advisory council
in such a manner as to ensure that the terms of the members do
not all expire in the same year.
''(4) Compensation.--Members of the advisory council who
are officers or employees of the United States shall not
receive any compensation for service on the advisory council.
The remaining members shall receive, for each day (including
travel time) they are engaged in the performance of the
functions of the advisory council, compensation at rates not to
exceed the daily equivalent of the annual rate in effect for an
individual at grade GS-18 of the General Schedule.
''(c) Terms.--
''(1) In general.--The term of office of an individual
appointed to the advisory council under subsection (b)(3) shall
be 4 years, except that any individual appointed to fill a
vacancy on the advisory council shall serve for the remainder
of the unexpired term. A member may serve after the
expiration of the member's term until a successor has been appointed.
''(2) Reappointments.--A member of the advisory council who
has been appointed under subsection (b)(3) for a term of 4
years may not be reappointed to the advisory council prior to
the expiration of the 2-year period beginning on the date on
which the prior term expired.
''(3) Vacancy.--If a vacancy occurs on the advisory council
among the members under subsection (b)(3), the Secretary shall
make an appointment to fill that vacancy not later than 90 days
after the date on which the vacancy occurs.
''(d) Chairperson.--The chairperson of the advisory council shall
be selected by the Secretary from among the members appointed under
subsection (b)(3), except that the Secretary may select the Director of
the Center to be the chairperson of the advisory council. The term of
office of the chairperson shall be 2 years.
''(e) Meetings.--The advisory council shall meet at the call of the
chairperson or upon the request of the Director of the Center, but not
less than 3 times each fiscal year. The location of the meetings of the
advisory council shall be subject to the approval of the Director of
the Center.
''(f) Administrative Provisions.--The Director of the Center shall
designate a member of the staff of the Center to serve as the executive
secretary of the advisory council. The Director of the Center shall
make available to the advisory council such staff, information, and
other assistance as the council may require to carry out its functions.
The Director of the Center shall provide orientation and training for
new members of the advisory council to provide such members with such
information and training as may be appropriate for their effective
participation in the functions of the advisory council.
''(g) Comments and Recommendations.--The advisory council may
prepare, for inclusion in the biennial report under section 485M--
''(1) comments with respect to the activities of the
advisory council in the fiscal years for which the report is
prepared;
''(2) comments on the progress of the Center in meeting its
objectives; and
''(3) recommendations with respect to the future direction
and program and policy emphasis of the center.
The advisory council may prepare such additional reports as it may
determine appropriate.

''SEC. 485M. BIENNIAL REPORT.

''The Director of the Center, after consultation with the advisory
council for the Center, shall prepare for inclusion in the biennial
report under section 403, a biennial report that shall consist of a
description of the activities of the Center and program policies of the
Director of the Center in the fiscal years for which the report is
prepared. The Director of the Center may prepare such additional
reports as the Director determines appropriate. The Director of the
Center shall provide the advisory council of the Center an opportunity
for the submission of the written comments described in section
485L(g).

''SEC. 485N. QUARTERLY REPORT.

''The Director of the Center shall prepare a quarterly report to
Congress with a summary of findings and policy implications from
research conducted or supported through the Center.

''SEC. 485O. AUTHORIZATION OF APPROPRIATIONS.

''For the purpose of carrying out this subpart, there is authorized
to be appropriated $30,000,000 for each of the fiscal years 2002
through 2006.''.
Example Output: National Center for Social Work Research Act - Amends the Public Health Service Act to establish the National Center for Social Work Research (and a related advisory council) to conduct, support, and disseminate targeted research on social work methods and outcomes related to problems of significant social concern.Sets forth reporting requirements.

Example Input: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Coal Refuse Reclamation Act''.

SEC. 2. CREDIT FOR COAL REFUSE USED TO PRODUCE ELECTRICITY AT CERTAIN
FACILITIES.

(a) In General.--Section 45(e) of the Internal Revenue 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 beginning on
January 1, 2018.
''(B) Tons of coal refuse.--For purposes 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.
Energy Information Administration Form-EIA923 Power
Plant Operations Report (or any amended, 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 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 fluidized
bed combustion unit or a pressurized fluidized
bed combustion unit equipped with a limestone
injection system, for control of acid gases,
and
''(ii) a fabric filter particulate emission
control system.''.
(c) Coal Refuse.--Section 45(c) of such Code is amended by adding
at the end the following new paragraph:
''(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 operations. Such term
includes underground development wastes, coal processing wastes
and excess spoil, but does not include overburden from surface
mining activities.''.
(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.
(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 FACILITIES.

''(a) In General.--Any person electing the application 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
provided 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 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 quarter 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 facility owned or used by a partnership
or an S corporation--
''(1) the elections under subsection (a) or (b) may be made
only by such partnership or S corporation,
''(2) such partnership or S corporation shall be treated as
making the payment referred to in subsection (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 return 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 respect 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 regulations prescribe the
conditions, not inconsistent with the 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 electricity after December 31,
2017, in taxable years beginning after such date.
Example Output:
Coal Refuse Reclamation Act This bill amends the Internal Revenue Code to allow a tax credit for facilities that use coal refuse to produce electricity. The credit is equal to $12 per ton of coal refuse used at a coal refuse facility to produce electricity at the facility during the 10-year period beginning on January 1, 2018. To qualify for the credit, the facility must have been originally placed in service prior to January 1, 2018, and combust coal refuse or fuel composed of at least 75% coal refuse by BTU energy value. The facility must also use: (1) at a minimum, a circulating fluidized bed combustion unit or a pressurized fluidized bed combustion unit equipped with a limestone injection system, for control of acid gases; and (2) a fabric filter particulate emission control system. The bill defines "coal refuse" as 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 operations. The term includes underground development wastes, coal processing wastes and excess spoil, but does not include overburden from surface mining activities.