The enactment of the Revenue Reconciliation Act of 1990, referred to in subsec. (b)(3), is the date of enactment of title XI of Pub. L. 101–508, which was approved
The date of enactment of this section, referred to in subsecs. (d)(1), (4)(A) and (f)(3), is the date of enactment of Pub. L. 109–58, which was approved
Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.
2009—Subsec. (b)(2). Pub. L. 111–5 inserted “(without regard to subparagraph (D) thereof)” after “section 48(a)(4)”.
2008—Subsec. (a)(3). Pub. L. 110–343, § 111(a), added par. (3).
Subsec. (d)(2)(A). Pub. L. 110–343, § 111(c)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Each applicant for certification under this paragraph shall submit an application meeting the requirements of subparagraph (B). An applicant may only submit an application during the 3-year period beginning on the date the Secretary establishes the program under paragraph (1).”
Subsec. (d)(3)(A). Pub. L. 110–343, § 111(b), substituted “$2,550,000,000” for “$1,300,000,000”.
Subsec. (d)(3)(B). Pub. L. 110–343, § 111(c)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Of the dollar amount in subparagraph (A), the Secretary is authorized to certify—
“(i) $800,000,000 for integrated gasification combined cycle projects, and
“(ii) $500,000,000 for projects which use other advanced coal-based generation technologies.”
Subsec. (d)(5). Pub. L. 110–343, § 111(d), added par. (5).
Subsec. (e)(1)(G). Pub. L. 110–343, § 111(c)(3)(A), added subpar. (G).
Subsec. (e)(3). Pub. L. 110–343, § 111(c)(5), substituted “certain” for “integrated gasification combined cycle” in heading.
Subsec. (e)(3)(B)(iii), (iv). Pub. L. 110–343, § 111(c)(4), added cl. (iii) and redesignated former cl. (iii) as (iv).
Subsec. (e)(3)(C). Pub. L. 110–343, § 111(c)(3)(B), added subpar. (C).
Subsec. (h). Pub. L. 110–246, § 15346(a), added subsec. (h).
Subsec. (i). Pub. L. 110–343, § 111(c)(3)(C), added subsec. (i).
2007—Subsec. (d)(4)(B)(ii). Pub. L. 110–172 struck out “subsection” before “paragraph” in two places.
2006—Subsec. (f)(1). Pub. L. 109–432 inserted concluding provisions.
Amendment by Pub. L. 111–5 applicable to periods after
Pub. L. 110–343, div. B, title I, § 111(e), “(1) Except as otherwise provided in this subsection, the amendments made by this section [amending this section] shall apply to credits the application for which is submitted during the period described in section 48A(d)(2)(A)(ii) of the Internal Revenue Code of 1986 and which are allocated or reallocated after the date of the enactment of this Act [“(2) The amendment made by subsection (d) [amending this section] shall apply to certifications made after the date of the enactment of this Act.“(3) The amendment made by subsection (c)(5) [amending this section] shall take effect as if included in the amendment made by section 1307(b) of the Energy Tax Incentives Act of 2005 [Pub. L. 109–58].”
Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective
Pub. L. 110–234, title XV, § 15346(b),
[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]
Pub. L. 109–432, div. A, title II, § 203(b),
Section applicable to periods after