(C) Treatment of transfer under private use rules For purposes of section 141(b)(1), any benefit derived by an eligible project partner in connection with an election under this subsection shall not be taken into account as a private business use. (e) Basis adjustment For purposes of this subtitle, if a credit is allowed under this section with respect to any coal-powered electric generation unit, the basis of such property shall be reduced by the amount of the credit so allowed. (f) Termination This section shall apply to taxable years beginning after December 31, 2017, and ending before January 1, 2023. . (b) Conforming amendment Section 501(c)(12)(I) is amended by inserting or 45T(d)(1) after section 45J(e)(I) . (c) Credit allowed against alternative minimum tax Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended— (1) by redesignating clauses (x), (xi), and (xii) as clauses (xi), (xii), and (xiii), respectively