1. Short title This Act may be cited as the Energy Reliability Act of 2018 . 2. Coal-powered electric generation unit credit (a) Federal tax credit for coal-Powered electric generation units Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45T. Coal-powered electric generation unit credit (a) In general For purposes of section 38, in the case of a taxpayer who owns or leases a coal-powered electric generation unit, the coal-powered electric generation unit credit determined under this section for a taxable year shall be an amount equal to the lesser of 30 percent of qualified expenses paid or incurred by such taxpayer in such year or the product of— (1) $13, multiplied by (2) the nameplate capacity rating in kilowatts of such unit. (b) Coal-Powered electric generation unit For purposes of this section, the term coal-powered electric generation unit means an electric generation unit (as defined in section 48A(c)(6)) that— (1) uses coal to produce not less than 75 percent of the electricity produced by such unit, and (2) has constructed and installed emissions controls pursuant to— (A) the final rule of the Environmental Protection Agency entitled Rule To Reduce Interstate Transport of Fine Particulate Matter and Ozone (Clean Air Interstate Rule); Revisions to Acid Rain Program