refined coal production facility
Defined in 1 place of the United States Code.
In the case of a facility that produces refined coal, the term “refined coal production facility” means a facility which is placed in service after the date of the enactment of this paragraph and before January 1, 2009.
Source
- 2005–200826 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section
In the case of a facility that produces refined coal, the term “refined coal production facility” means—
(A) with respect to a facility producing steel industry fuel, any facility (or any modification to a facility) which is placed in service before January 1, 2010, and
(B) with respect to any other facility producing refined coal, any facility placed in service after the date of the enactment of the American Jobs Creation Act of 2004 and before January 1, 2010.
Source
- 2008–201026 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section
In the case of a facility that produces refined coal, the term “refined coal production facility” means—
(A) with respect to a facility producing steel industry fuel, any facility (or any modification to a facility) which is placed in service before January 1, 2010, and
(B) with respect to any other facility producing refined coal, any facility placed in service after the date of the enactment of the American Jobs Creation Act of 2004 and before January 1, 2012.
Source
- 2010–present26 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section