WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 48A: Qualifying advanced coal project credit

Created in 2005 by the Energy Policy Act of 2005 (Public Law 109-58). Changed by 6 later laws. No bill we track in this Congress changes it.

1 other section of the Code cite this one, including 42 U.S.C. 15971.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    2009

    • Pub. L. 111–5 inserted "(without regard to subparagraph (D) thereof)" after "section 48(a)(4)". (American Recovery and Reinvestment Act of 2009) Law text · (b)

    2008

    • Pub. L. 110–343, §111(a), added par. (3). (Emergency Economic Stabilization Act of 2008) Law text · (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 on… (Emergency Economic Stabilization Act of 2008) Law text · (d)
    • Pub. L. 110–343, §111(b), substituted "$2,550,000,000" for "$1,300,000,000". (Emergency Economic Stabilization Act of 2008) Law text · (d)
    • 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— (Emergency Economic Stabilization Act of 2008) Law text · (d)
    • Pub. L. 110–343, §111(d), added par. (5). (Emergency Economic Stabilization Act of 2008) Law text · (d)
    • Pub. L. 110–343, §111(c)(3)(A), added subpar. (G). (Emergency Economic Stabilization Act of 2008) Law text · (e)
    • Pub. L. 110–343, §111(c)(5), substituted "certain" for "integrated gasification combined cycle" in heading. (Emergency Economic Stabilization Act of 2008) Law text · (e)
    • Pub. L. 110–343, §111(c)(4), added cl. (iii) and redesignated former cl. (iii) as (iv). (Emergency Economic Stabilization Act of 2008) Law text · (e), (iv)
    • Pub. L. 110–343, §111(c)(3)(B), added subpar. (C). (Emergency Economic Stabilization Act of 2008) Law text · (e)
    • Pub. L. 110–246, §15346(a), added subsec. (h). (Food, Conservation, and Energy Act of 2008) Law text · (h)
    • Pub. L. 110–343, §111(c)(3)(C), added subsec. (i). (Emergency Economic Stabilization Act of 2008) Law text · (i)

    2007

    • Pub. L. 110–172 struck out "subsection" before "paragraph" in two places. (Tax Technical Corrections Act of 2007) Law text · (d)

    2006

    • Pub. L. 109–432 inserted concluding provisions. (Tax Relief and Health Care Act of 2006) Law text · (f)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.