PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Apr 16, 2018
Electricity Reliability and Fuel Security Act
This bill amends the Internal Revenue Code to allow a tax credit through 2022 for a portion of the expenses for the operation or maintenance of a coal-powered electric generation unit, excluding expenses for coal.
The credit applies to taxpayers who own or lease an electric generation unit that uses coal to produce at least 75% of the electricity produced by the unit.
Taxpayers and certain public entities may transfer the credit to an eligible project partner. An "eligible project partner" is a person who:
is responsible for operating, maintaining, or repairing the unit;
participates in the provision, including transportation, of coal or other materials and supplies to the unit;
provides financing for the construction, expansion, repair, or operation of the unit; or
leases the unit.
People & committees
Sen. Capito, Shelley Moore [R-WV] · R–WV
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Aug 11, 2025. Consult Congress.gov for the current record.
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