3.0.0 4977 2023-01-11T13:40:34Z 2023-01-11T13:40:34Z House HR 2018-02-08 115 [Congressional Record Volume 164, Number 25 (Thursday, February 8, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BARLETTA:H.R. 4977.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1. The Congress shall havepower to lay and collect taxes, duties, imposts and excises,to pay the debts and provide for the common defense andgeneral welfare of the United States; but all duties, impostsand excises shall be uniform throughout the United States.[Page H1075]]]> hswm00 Ways and Means Committee House Standing Referred to 2018-02-08T14:00:19Z 2018-02-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2018-02-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-02-08 Introduced in House IntroReferral 1000 9 Library of Congress B001269 Rep. Barletta, Lou [R-PA-11] Lou Barletta R PA 11 N T000467 Rep. Thompson, Glenn [R-PA-5] Glenn Thompson R PA 5 2018-02-15 False S001154 Rep. Shuster, Bill [R-PA-9] Bill Shuster R PA 9 2018-06-06 False R000598 Rep. Rothfus, Keith J. [R-PA-12] Keith Rothfus R PA J. 12 2018-07-27 False Taxation Business records Coal Electric power generation and transmission Income tax credits Industrial facilities Industrial policy and productivity Performance measurement Taxation 00 2018-02-08 Introduced in House 2018-09-19T20:35:19Z 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.

]]> Coal Refuse Reclamation Act Display Title Coal Refuse Reclamation Act Official Title as Introduced 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. Introduced in House IH Short Titles as Introduced Coal Refuse Reclamation Act Introduced in House 2018-02-08T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr4977ih/xml/BILLS-115hr4977ih.xml 2018-02-08 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.