Elimination of renewable electricity production credit eligibility for refined coal

(a) In general Section 45 of the Internal Revenue Code of 1986 is amended— (1) in subsection (b)(2)— (A) 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 (B) in the third sentence, by striking In any other case, if an amount and inserting If the 8 cent amount, (2) in subsection (c), by striking paragraph (7), (3) in subsection (d), by striking paragraph (8), and (4) in subsection (e)— (A) by striking paragraph (8), and (B) by striking paragraph (9) and inserting the following: (9) Coordination with credit for producing fuel from a nonconventional source 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.. (b) Conforming amendments (1) Section 38(c)(4)(B)(iv) of the Internal Revenue Code of 1986 is amended by striking or refined coal. (2) Section 45K(g)(2) of such Code is amended by striking subparagraph (E). (c) Effective date The amendments made by this section shall apply to coal produced after December 31, 2025.