Definition: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Input: SECTION 1. SPECIAL RULE FOR CERTAIN FACILITIES GENERATING ELECTRICITY
FROM BIOMASS AND MUNICIPAL SOLID WASTE.

(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) Special rule for certain qualified facilities.--
''(A) In general.--In the case of electricity
produced at a qualified facility described in paragraph
(3) or (7) of subsection (d) and placed in service
before the date of the enactment of this paragraph, a
taxpayer may elect to apply subsection (a)(2)(A)(ii) by
substituting 'the period beginning after December 31,
2016, and ending before January 1, 2018' for 'the 10-
year period beginning on the date the facility was
originally placed in service'.
''(B) Limitation.--No credit shall be allowed under
subsection (a) to any taxpayer making an election under
this paragraph with respect to electricity produced and
sold at a facility during any period which, when
aggregated with all other periods for which a credit is
allowed under this section with respect to electricity
produced and sold at such facility, is in excess of 10
years.''.
(b) Effective Date.--The amendment made by this section shall take
effect on January 1, 2017.

SEC. 2. MODIFICATION TO DEFINITION OF MUNICIPAL SOLID WASTE.

(a) In General.--Paragraph (6) of section 45(c) of the Internal
Revenue Code of 1986 is amended to read as follows:
''(6) Municipal solid waste.--
''(A) In general.--The term 'municipal solid waste'
has the meaning given the term 'solid waste' under
section 2(27) of the Solid Waste Disposal Act (42
U.S.C. 6903), except that such term does not include--
''(i) paper which is commonly recycled and
which has been segregated from other solid
waste (as so defined), or
''(ii) solid waste (as so defined) which is
collected as part of a system which commingles
commonly recycled paper with other solid waste
which is not commonly recycled at any point
from the time of collection through any
materials recovery.
''(B) Special rule with respect to incidental and
residual waste.--Subparagraph (A)(ii) shall not apply
to--
''(i) solid waste (as so defined) which
only contains an incidental amount of commonly
recycled paper, and
''(ii) solid waste (as so defined) which is
residual waste generated at a materials
recovery facility that receives and processes
only paper and other recyclable materials
containing no more than an incidental amount of
non-recyclable solid waste.
''(C) No effect on existing processes.--Nothing in
subparagraph (A) shall be interpreted to require a
State or a political subdivision of a State, directly
or indirectly, to change the systems, processes, or
equipment it uses to collect, treat, dispose, or
otherwise use municipal solid waste, within the meaning
of the Solid Waste Disposal Act (42 U.S.C. 6903 et
seq.), nor require a change to the regulations that
implement subtitle D of such Act (42 U.S.C. 6901 et
seq.).''.
(b) Rules With Respect to Electricity Produced From Solid Waste.--
Subsection (e) of section 45 of the Internal Revenue Code of 1986, as
amended by this Act, is amended by adding at the end the following new
paragraph:
''(13) Source of municipal solid waste feedstock.--In the
case of a qualified facility that produces electricity both
from municipal solid waste and other solid waste that is not a
qualified energy resource--
''(A) such facility shall be considered a qualified
facility if it otherwise meets the requirements of
subsection (d), and
''(B) subsection (a) shall only apply to that
portion of the electricity produced from municipal
solid waste.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
Output:
This bill amends the Internal Revenue Code, with respect to the tax credit for producing electricity from renewable resources, to allow a taxpayer to elect the application of such credit to open-loop biomass and trash facilities during the period beginning after December 31, 2016, and ending before January 1, 2018 (in lieu of the 10-year period after the facilities are originally placed in service). The bill limits the aggregate period during which a taxpayer can claim a tax credit with respect to a facility to 10 years. The bill also modifies the definition of "municipal solid waste" to specify that the term does not include solid waste collected as part of a system which commingles commonly recycled paper with other solid waste which is not commonly recycled at any point from the time of collection through any materials recovery. The bill includes exceptions for incidental and residual waste. In the case of a facility that produces electricity both from municipal solid waste and other solid waste that is not a qualified energy resource: (1) the facility is a qualified facility if it otherwise meets the requirements for qualified facilities, and (2) the credit only applies to the portion of the electricity produced from municipal solid waste.