; and (B) a recommendation as to whether the credit under section 45T of the Internal Revenue Code of 1986 should be amended so as to apply to taxable years beginning after December 31, 2022. (3) Definitions In this subsection: (A) Applicable Reliability Coordinator The term applicable reliability coordinator means the Reliability Coordinator of the Electric Reliability Organization (as defined in section 215(a) of the Federal Power Act ( 16 U.S.C. 2824o(a) )) for the region in which a coal-powered electric generation unit which has claimed a credit under section 45T of the Internal Revenue Code of 1986 is located. (B) Relevant Congressional Committees The term relevant Congressional committees means— (i) the Committee on Finance of the Senate; (ii) the Committee on Ways and Means of the House of Representatives; (iii) the Committee on Energy and Natural Resources of the Senate; and (iv) the Committee on Energy and Commerce of the House of Representatives. (c) Conforming amendment Section 501(c)(12)(I) is amended by inserting or 45T(d)(1) after section 45J(e)(I) . (d) Credit To Be part of general business credit (1) In general Section 38(b) of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting , plus , and by adding at the end the following new paragraph: (38) the coal-powered electric generation unit credit determined under section 45T(a). . (2) Credit allowed against alternative minimum tax Subparagraph (B) of section 38(c)(4) of the Internal Revenue Code of 1986 is amended— (A) by redesignating clauses (x), (xi), and (xii) as clauses (xi), (xii), and (xiii), respectively; and (B) by inserting after clause (ix) the following new clause: (x) the credit determined under section 45T, . (e) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 45T. Coal-powered electric generation unit credit. .