II 109th CONGRESS 2d Session S. 3883 IN THE SENATE OF THE UNITED STATES September 11, 2006 Mr. Coleman introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology units under the qualifying advanced coal project credit.

1.

Alternate sulfur dioxide removal measurement for advanced coal-based generation technology units under qualifying advanced coal project credit

(a)

In general

Section 48A(f)(1) of the Internal Revenue Code of 1986 (relating to advanced coal-based generation technology) is amended— (1)by striking percent the first place it appears in the table contained in subparagraph (B), (2)by striking 99 percent in such table and inserting SO2 removal design level, and (3)by adding at the end the following new flush sentence: For purposes of the table contained in subparagraph (B), the term SO2 removal design level means either 99 percent SO2 removal or the achievement of an emission limit of 0.04 pound SO2 per million Btu, on a 30-day average.. (b)

Effective date

The amendments made by this section shall take effect as if included in the amendment made by section 1307(b) of the Energy Policy Act of 2005.