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 all or any portion of the credit to an eligible project partner by attaching a statement to the taxpayer’s tax return for the taxable year in which the qualified expenses were paid or incurred, providing such information as is necessary for the Secretary to adequately identify the eligible project partner and the amount of the credit being transferred. (2) Eligible project partner For purposes of this subsection, the term eligible project partner means, with respect to any coal-powered electric generation unit, any person who— (A) is responsible for operating, maintaining, or repairing such unit, (B) participates in the provision, including transportation, of coal or other materials and supplies to such unit, (C) provides financing for the construction, repair, or operation of such unit, or (D) leases such unit. (3) Special rules (A) Application to partnerships In the case of a credit under subsection (a) which is determined at the partnership level, the term eligible project partner shall include any partner of the partnership. (B) Taxable year in which credit taken into account In the case of any credit (or portion thereof) with respect to which an election is made under paragraph (1), such credit shall be taken into account in the first taxable year of the eligible project partner ending with, or after, the taxpayer's taxable year with respect to which the credit was determined. (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) Assessment by