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. (3) Application to qualified public entities (A) In general For purposes of this subsection, the term taxpayer shall include a qualified public entity. (B) Qualified public entity The term qualified public entity means— (i) a Federal, State, or local government entity, or any political subdivision, agency, or instrumentality thereof, (ii) a mutual or cooperative electric company described in section 501(c)(12) or 1381(a)(2), or (iii) a not-for-profit electric utility which had or has received a loan or loan guarantee under the Rural Electrification Act of 1936. (4) Eligible project partner With respect to coal-powered electric generation unit, the term eligible project partner means 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, expansion, repair, or operation of such unit, or (D) leases such unit. (5) 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 (2), 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. (C) Treatment of transfer under private use rules For purposes of section 141(b)(1), any benefit derived by an eligible