[Congressional Record Volume 166, Number 42 (Tuesday, March 3, 2020)]
[Senate]
[Pages S1408-S1409]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 1417. Mr. HOEVEN (for himself, Ms. Smith, Mr. Cramer, Mr.
Barrasso, Mr. Daines, Mrs. Capito, and Mr. Tester) submitted an
amendment intended to be proposed by him to the bill S. 2657, to
support innovation in advanced geothermal research and development, and
for other purposes; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
TITLE __--CARBON CAPTURE MODERNIZATION
SEC. _01. SHORT TITLE.
This title may be cited as the ``Carbon Capture
Modernization Act''.
[[Page S1409]]
SEC. _02. MODIFICATIONS OF QUALIFYING ADVANCED COAL PROJECT
CREDIT.
(a) Sequestration Requirement for Certain Equipment.--
Section 48A(e)(1)(G) of the Internal Revenue Code of 1986 is
amended by inserting ``and 60 percent in the case of an
application for a reallocation of credits under subsection
(d)(4) with respect to an electrical generating unit in
existence on October 3, 2008'' after ``under subsection
(d)(4)''.
(b) Nameplate Generating Capacity Requirement.--Section
48A(e)(1)(C) of such Code is amended by striking ``400
megawatts'' and inserting ``200 megawatts''.
(c) Advanced Coal-based Generation Technology
Requirements.--
(1) In general.--Section 48A(f)(1) of such Code is amended
by striking ``generation technology if--'' and all that
follows through ``the unit is designed'' and inserting
``generation technology if the unit is designed''.
(2) Conforming amendments.--Section 48A(f) of such Code is
amended--
(A) by striking all that precedes ``the purpose of this
section'' and inserting the following:
``(f) Advanced Coal-based Generation Technology.--For'',
(B) by striking ``in subparagraph (B)'' in the second
sentence of paragraph (1) and inserting ``in this
subsection'', and
(C) by striking paragraphs (2) and (3).
(d) Performance Requirements in Case of Best Available
Control Technology.--Section 48A(f) of such Code, as amended
by this Act, is amended by adding at the end the following:
``In the case of a retrofit of a unit which has undergone a
best available control technology analysis after August 8,
2005, with respect to the removal or emissions of any
pollutant which is SO2 or NOx, the
removal or emissions design level with respect to such
pollutant shall be the level determined in such analysis.''.
(e) Clarification of Reallocation Authority.--Section
48A(d)(4) of the Internal Revenue Code of 1986 is amended--
(1) in subparagraph (A)--
(A) by striking ``Not later than 6 years after the date of
enactment of this section, the'' and inserting ``The'', and
(B) by inserting ``and every 6 months thereafter until all
credits available under this section have been allowed''
after ``the date which is 6 years after the date of enactment
of this section'',
(2) in subparagraph (B)--
(A) by striking ``may reallocate credits available under
clauses (i) and (ii) of paragraph (3)(B)'' and inserting
``shall reallocate credits remaining available under
paragraph (3)'',
(B) by striking ``or'' at the end of clause (i), and
(C) by striking clause (ii) and inserting the following:
``(ii) any applicant for certification which submitted an
accepted application has subsequently failed to satisfy the
requirements under paragraph (2)(D), or
``(iii) any certification made pursuant to paragraph (2)
has been revoked pursuant to paragraph (2)(E).'', and
(3) in subparagraph (C)--
(A) by striking ``clause (i) or (ii) of paragraph (3)(B)''
and inserting ``paragraph (3)'',
(B) by striking ``is authorized to'' and inserting
``shall'', and
(C) by striking ``an additional program'' and inserting
``additional programs''.
(f) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to allocations
and reallocations after the date of the enactment of this
Act.
(2) Reallocation.--The amendments made by subsection (e)
shall apply to credits remaining available under section
48A(d)(3) of the Internal Revenue Code of 1986 on the date of
the enactment of this Act.
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