; Revisions to the NOX SIP Call (70 Fed. Reg. 25162 (May 12, 2005)) (commonly known as the Clean Air Interstate Rule ), (B) the final rule of the Environmental Protection Agency entitled Federal Implementation Plans: Interstate Transport of Fine Particulate Matter and Ozone and Correction of SIP Approvals (76 Fed. Reg. 48208 (August 8, 2011)) (commonly known as the Cross State Air Pollution Rule ), (C) the final rule of the Environmental Protection Agency entitled National Emission Standards for Hazardous Air Pollutants From Coal- and Oil-Fired Electric Utility Steam Generating Units and Standards of Performance for Fossil-Fuel-Fired Electric Utility, Industrial-Commercial-Institutional, and Small Industrial-Commercial-Institutional Steam Generating Units (77 Fed. Reg. 9304 (February 16, 2012)) (commonly known as the Mercury and Air Toxics Standards Rule ), (D) the final rule of the Environmental Protection Agency entitled Regional Haze Regulations and Guidelines for Best Available Retrofit Technology (BART) Determinations (70 Fed. Reg. 39104 (July 6, 2005)) (commonly known as the Regional Haze regulations ), or (E) any other Federal emissions control requirements applicable to an electric generation plant that are equal to or more stringent than the requirements of a rule described in subparagraph (A), (B), (C), or (D). (c) Qualified expenses For purposes of this section, the term qualified expenses means amounts paid or incurred for the operation or maintenance of a coal-powered electric generation unit, other than amounts paid or incurred for coal. (d) Transfer of credit (1) Transfer to eligible project partner (A) In general With respect to a credit under subsection (a) for any taxable year, a taxpayer may elect to transfer all or any portion of such credit to any eligible project partner as specified in such election and such eligible project partner, not the taxpayer, shall be entitled to claim the credit (or portion thereof) for the taxable year. (B) Election to transfer The taxpayer may elect to transfer