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42 U.S.C. § 15972 — Integrated coal/renewable energy system
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Subject to the availability of appropriations, the Secretary may provide loan guarantees for a project to produce energy from coal of less than 7,000 Btu/lb. using appropriate advanced integrated gasification combined cycle technology, including repowering of existing facilities, that—
(1) is combined with wind and other renewable sources;
(2) minimizes and offers the potential to sequester carbon dioxide emissions; and
(3) provides a ready source of hydrogen for near-site fuel cell demonstrations.
**(b) Requirements** The facility—
(1) may be built in stages;
(2) shall have a combined output of at least 200 megawatts at successively more competitive rates; and
(3) shall be located in the Upper Great Plains.
**(c) Technical criteria** Technical criteria described in [section 15962(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section15962/b&num=0&edition=prelim) shall apply to the facility.
**(d) Investment tax credits**
(1) **In general** — The loan guarantees provided under this section do not preclude the facility from receiving an allocation for investment tax credits under [section 48A of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section48A&num=0&edition=prelim).
(2) **Other funding** — Use of the investment tax credit described in paragraph (1) does not prohibit the use of other clean coal program funding.
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Source location: Title 42, Chapter 149, § 15972; chapter-149-national-energy-policy-and-programs.md
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**(a) In general** Subject to the availability of appropriations, the Secretary may provide loan guarantees for a project to produce energy from coal of less than 7,000 Btu/lb. using appropriate advanced integrated gasification combined cycle technology, including repowering of existing facilities, that—
(1) is combined with wind and other renewable sources;
(2) minimizes and offers the potential to sequester carbon dioxide emissions; and
(3) provides a ready source of hydrogen for near-site fuel cell demonstrations.
**(b) Requirements** The facility—
(1) may be built in stages;
(2) shall have a combined output of at least 200 megawatts at successively more competitive rates; and
(3) shall be located in the Upper Great Plains.
**(c) Technical criteria** Technical criteria described in [section 15962(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section15962/b&num=0&edition=prelim) shall apply to the facility.
**(d) Investment tax credits**
(1) **In general** — The loan guarantees provided under this section do not preclude the facility from receiving an allocation for investment tax credits under [section 48A of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section48A&num=0&edition=prelim).
(2) **Other funding** — Use of the investment tax credit described in paragraph (1) does not prohibit the use of other clean coal program funding.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** For purposes of section 46, the qualifying advanced coal project credit for any taxable year is an amount equal to—
(1) 20 percent of the qualified investment for such taxable year in the case of projects described in subsection (d)(3)(B)(i),
(2) 15 percent of the qualified investment for such taxable year in the case of projects described in subsection (d)(3)(B)(ii), and
(3) 30 percent of the qualified investment for such taxable year in the case of projects described in clause (iii) of subsection (d)(3)(B).
**(b) Qualified investment**
(1) **In general** — For purposes of subsection (a), the qualified investment for any taxable year is the basis of eligible property placed in service by the taxpayer during such taxable year which is part of a qualifying advanced coal project—
(A)
(i) the construction, reconstruction, or erection of which is completed by the taxpayer, or
(ii) which is acquired by the taxpayer if the original use of such property commences with the taxpayer, and
(B) with respect to which depreciation (or amortization in lieu of depreciation) is allowable.
(2) **Special rule for certain subsidized property** — Rules similar to section 48(a)(4) (without regard to subparagraph (D) thereof) shall apply for purposes of this section.
(3) **Certain qualified progress expenditures rules made applicable** — Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of this section.
**(c) Definitions** For purposes of this section—
(1) **Qualifying advanced coal project** — The term “qualifying advanced coal project” means a project which meets the requirements of subsection (e).
(2) **Advanced
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 48A
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Federal law — U.S. Code and appendices · legal_authorities
Page 8754
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 15963
(2) achievable for purposes of section 7479 of
this title; or
(3) achievable in practice for purposes of sec-
tion 7501 of this title.
(Pub. L. 109–58, title IV, § 402, Aug. 8, 2005, 119
Stat. 750; Pub. L. 110–140, title VI, § 653, Dec. 19,
2007, 121 Stat. 1695.)
Editorial Notes
REFERENCES IN TEXT
This Act, referred to in subsec. (i), is Pub. L. 109–58,
Aug. 8, 2005, 119 Stat. 594, known as the Energy Policy
Act of 2005, which enacted this chapter and enacted,
amended, and repealed numerous other sections and
notes in the Code. For complete classification of this
Act to the Code, see Short Title note set out under sec-
tion 15801 of this title and Tables.
AMENDMENTS
2007—Subsec. (b)(1)(B)(ii)(I). Pub. L. 110–140 added
subcl. (I) and struck out former subcl. (I) which read as
follows: ‘‘to remove at least 99 percent of sulfur diox-
ide;’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2007 AMENDMENT
Amendment by Pub. L. 110–140 effective on the date
that is 1 day after Dec. 19, 2007, see section 1601 of Pub.
L. 110–140, set out as an Effective Date note under sec-
tion 1824 of Title 2, The Congress.
§ 15963. Report
Not later than 1 year after August 8, 2005, and
once every 2 years thereafter through 2014, the
Secretary, in consultation with other appro-
priate Federal agencies, shall submit to Con-
gress a report describing—
(1) the technical milestones set forth in sec-
tion 15962 of this title and how those mile-
stones ensure progress toward meeting the re-
quirements of subsections (b)(1)(B) and (b)(2)
of section 15962 of this title; and
(2) the status of projects funded under this
part.
(Pub. L. 109–58, title IV, § 403, Aug. 8, 2005, 119
Stat. 753.)
§ 15964. Clean coa
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 15972
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