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Full Text of this Amendment
On page 268, between lines 11 and 12, insert the following:
SEC. __. EXTENSION OF TIME TO MEET CRITERIA FOR CERTIFICATION FOR QUALIFYING ADVANCED COAL PROJECT CREDIT.
(a) In General.--Subparagraph (D) of section 48A(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: "The Secretary may extend the 2-year period in the preceding sentence if the Secretary determines that a failure to meet such criteria is due to circumstances beyond the control of the applicant, except that the Secretary may not extend such time period later than December 31, 2014.".
(b) Effective Date.--The amendment made by this section shall apply to applications submitted after the date which is 3 years before the date of the enactment of this Act.
(As printed in the Congressional Record for the Senate on Mar 3, 2010.)