50 percent the emission of air pollutants which can be reasonably anticipated to endanger public health or welfare. (2) Denial of double benefit Such term shall not include— (A) any property which, (B) property any portion of which, or (C) property placed in service at and used in connection with a facility which, has been treated as a qualified facility for purposes of section 45(d), as an advanced nuclear power facility for purposes of section 45J, as a qualified facility for purposes of section 45Q, as a qualified production facility for purposes of section 45T, as energy property for purposes of section 48, or as a qualified investment for purposes of section 48A, 48B, or 48C, for any taxable year. (3) Point source For purposes of paragraph (1)(B), the term point source means a large, stationary and non-mobile, identifiable source of emissions that releases pollutants into the atmosphere. (c) First of its kind technology (1) In general In the case of any qualified emerging energy property which is the first of its kind, subsection (a) shall be applied by substituting 40 percent for 30 percent . (2) First of its kind Property shall be treated as the first of its kind if such property is 1 of the first 3 original demonstrations in the United States of an engineering design for megawatt-scale electric power generation which generates revenue from sales of electric power. (3) Determination (A) In general The Secretary, in consultation with the Secretary of Energy, shall develop a process to determine whether qualified emerging energy property is first of its kind. Such process shall include a certification, at the request of the taxpayer before the commencement of construction, that the property will be treated as first of its kind. Such process shall be designed to make a determination not later than 90 days after the submission of an application for determination. (B) Termination if construction does not proceed Except as otherwise provided by the Secretary, a certification of any qualified emerging energy