Sec. 219. Elimination of renewable electricity production credit eligibility for refined coal
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Section 45 of the Internal Revenue Code of 1986 is amended— in subsection (b)(2)— in the first sentence, by striking , the 8 cent amount and all that follows through in 2002 and inserting and the 8 cent amount in paragraph
(1), and in the third sentence, by striking In any other case, if an amount and inserting If the 8 cent amount , in subsection (c), by striking paragraph (7), in subsection (d), by striking paragraph (8), and in subsection (e)— by striking paragraph (8), and by striking paragraph
(9)and inserting the following: The term qualified facility shall not include any facility which produces electricity from gas derived from the biodegradation of municipal solid waste if such biodegradation occurred in a facility (within the meaning of section 45K) the production from which is allowed as a credit under section 45K for the taxable year or any prior taxable year. . Section 38(c)(4)(B)(iv) of the Internal Revenue Code of 1986 is amended by striking or refined coal . Section 45K(g)(2) of such Code is amended by striking subparagraph (E). The amendments made by this section shall apply to coal produced after December 31, 2025.