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 BTU energy value, and (B) uses— (i) at a minimum, a circulating fluidized bed combustion unit or a pressurized fluidized bed combustion unit equipped with a limestone injection system, for control of acid gases, and (ii) a fabric filter particulate emission control system. . (c) Coal refuse Section 45(c) of such Code is amended by adding at the end the following new paragraph: (11) Coal refuse The term coal refuse means any waste coal, rock, shale, slurry, culm, gob, boney, slate, clay and related materials associated with or near a coal seam that are either brought aboveground or otherwise removed from a coal mine in the process of mining coal or that are separated from coal during the cleaning or preparation operations. Such term includes underground development wastes, coal processing wastes and excess spoil, but does not include overburden from surface mining activities. . (d) Allowance of credit against alternative minimum tax Section 38(c)(4)(B)(v) of such Code is amended by inserting or section 45(e)(12) (relating to coal refuse facilities) before the comma at the end. (e) Advance payment of credit Subchapter B of chapter 65 of such Code is amended by adding at the end the following new section: 6433. Elective payment for coal refuse facilities (a) In general Any person electing the application of this section with respect to any eligible coal refuse facility shall be treated as making a payment against the tax imposed by subtitle A for the taxable year equal to the amount of the credit that would be determined under section 45 for such facility for such year. Except as provided in subsection (b), such payment shall be treated as made on the later of the due date of the return of such tax or the date on which such return is filed. (b) Quarterly election