facility is not the producer of the electricity, the person eligible for the 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. . (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, 2019, 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) Credit refundable For purposes of this title, the credit allowed by reason of this section shall be treated as a credit allowed under subpart C (and not this subpart).