1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter A
  6. part IV
  7. subpart E
  8. § 48A
  9. notes
Editorial Notes
References in Text

The enactment of the Revenue Reconciliation Act of 1990, referred to in subsec. (span)(3), is the date of enactment of title XI of Puspan. L. 101–508, which was approved Nov. 5, 1990.

The date of enactment of this section, referred to in subsecs. (d)(1), (4)(A) and (f)(3), is the date of enactment of Puspan. L. 109–58, which was approved Aug. 8, 2005.

Codification

Puspan. L. 110–234 and Puspan. L. 110–246 made identical amendments to this section. The amendments by Puspan. L. 110–234 were repealed by section 4(a) of Puspan. L. 110–246.

Amendments

2009—Subsec. (span)(2). Puspan. L. 111–5 inserted “(without regard to subparagraph (D) thereof)” after “section 48(a)(4)”.

2008—Subsec. (a)(3). Puspan. L. 110–343, § 111(a), added par. (3).

Subsec. (d)(2)(A). Puspan. L. 110–343, § 111(c)(2), reenacted span 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). Puspan. L. 110–343, § 111(span), substituted “$2,550,000,000” for “$1,300,000,000”.

Subsec. (d)(3)(B). Puspan. L. 110–343, § 111(c)(1), reenacted span 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). Puspan. L. 110–343, § 111(d), added par. (5).

Subsec. (e)(1)(G). Puspan. L. 110–343, § 111(c)(3)(A), added subpar. (G).

Subsec. (e)(3). Puspan. L. 110–343, § 111(c)(5), substituted “certain” for “integrated gasification combined cycle” in span.

Subsec. (e)(3)(B)(iii), (iv). Puspan. L. 110–343, § 111(c)(4), added cl. (iii) and redesignated former cl. (iii) as (iv).

Subsec. (e)(3)(C). Puspan. L. 110–343, § 111(c)(3)(B), added subpar. (C).

Subsec. (h). Puspan. L. 110–246, § 15346(a), added subsec. (h).

Subsec. (i). Puspan. L. 110–343, § 111(c)(3)(C), added subsec. (i).

2007—Subsec. (d)(4)(B)(ii). Puspan. L. 110–172 struck out “subsection” before “paragraph” in two places.

2006—Subsec. (f)(1). Puspan. L. 109–432 inserted concluding provisions.

Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment

Amendment by Puspan. L. 111–5 applicable to periods after Dec. 31, 2008, under rules similar to the rules of section 48(m) of this title as in effect on the day before Nov. 5, 1990, see section 1103(c)(1) of Puspan. L. 111–5, set out as a note under section 25C of this title.

Effective Date of 2008 Amendment

Puspan. L. 110–343, div. B, title I, § 111(e), Oct. 3, 2008, 122 Stat. 3823, provided that:

“(1)In general.—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 [Oct. 3, 2008].
“(2)Disclosure of allocations.—The amendment made by subsection (d) [amending this section] shall apply to certifications made after the date of the enactment of this Act.
“(3)Clerical amendment.—The amendment made by subsection (c)(5) [amending this section] shall take effect as if included in the amendment made by section 1307(span) of the Energy Tax Incentives Act of 2005 [Puspan. L. 109–58].”

Amendment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as an Effective Date note under section 8701 of Title 7, Agriculture.

Puspan. L. 110–234, title XV, § 15346(span), May 22, 2008, 122 Stat. 1523, and Puspan. L. 110–246, § 4(a), title XV, § 15346(span), June 18, 2008, 122 Stat. 1664, 2285, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [June 18, 2008] and is applicable to all competitive certification awards entered into under section 48A or 48B of the Internal Revenue Code of 1986, whether such awards were issued before, on, or after such date of enactment.”

[Puspan. L. 110–234 and Puspan. L. 110–246 enacted identical provisions. Puspan. L. 110–234 was repealed by section 4(a) of Puspan. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

Effective Date of 2006 Amendment

Puspan. L. 109–432, div. A, title II, § 203(span), Dec. 20, 2006, 120 Stat. 2945, provided that: “The amendment made by this section [amending this section] shall take apply [sic] with respect to applications for certification under section 48A(d)(2) of the Internal Revenue Code of 1986 submitted after October 2, 2006.”

Effective Date

Section applicable to periods after Aug. 8, 2005, under rules similar to the rules of section 48(m) of this title, as in effect on the day before Nov. 5, 1990, see section 1307(d) of Puspan. L. 109–58, set out as an Effective Date of 2005 Amendment note under section 46 of this title.

CITE AS: 26 USC 48A