1. Short title This Act may be cited as the Coal Refuse Reclamation Act . 2. Credit for coal refuse used to produce electricity at certain facilities (a) In general Section 45(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Coal refuse facilities (A) Determination of credit amount The credit determined under this section (without regard to this subparagraph) for any taxable year shall be increased by an amount equal to $12 per ton of coal refuse used at a coal refuse facility to produce electricity at such facility during the 10-year period beginning on January 1, 2018. (B) Tons of coal refuse For purposes of subparagraph (A), the tons of coal refuse used by an owner of a coal refuse facility shall be as set forth in Schedule 4, Part A (Fossil Fuel Stocks at the End of the Reporting Period and the Data Balance) of the U.S. Energy Information Administration Form-EIA923 Power Plant Operations Report (or any amended, successor, or similar form). (C) Credit eligibility In the case of a facility described in subparagraph (A), if the owner of such facility is not the producer of the electricity, the person eligible for the increase in credit determined under subparagraph (A) shall be the lessee or the operator of such facility. (D) Application of rules Rules similar to the rules of paragraphs (1), (3), and (5) of this subsection shall apply for purposes of determining the amount of any increase under this paragraph. (E) Exemption from passive and at-risk limitations Sections 465 and 469 shall not apply with respect to any increase under this paragraph. . (b) Coal refuse facility defined Section 45(d) of such Code is amended by adding at the end the following new paragraph: (12) Coal refuse facility In the case of a facility using coal refuse to produce electricity, the term coal refuse facility means any facility— (A) which was originally placed in service prior to January 1, 2018, and combusts coal refuse or fuel composed of at least 75 percent coal refuse by