; and (B) the total amount of the alternative compliance payments that would have been made by the petitioner or petitioners but for the determination of inadequate availability of technology made under paragraph (2). (e) Exemptions (1) A qualified zero-emission electricity taxpayer that receives a zero-emission electricity acceleration investment credit for a calendar year under section 45U of the Internal Revenue Code of 1986, as added by section 301 of this Act, shall not be subject to the requirements to submit zero-emission electricity credits under this section for such calendar year and every calendar year thereafter. (2) An eligible electricity provider that is awarded a grant under section 302 of this Act for a calendar year shall not be subject to the requirements to submit zero-emission electricity credits under this section for such calendar year and every calendar year thereafter, as long as the condition described under section 302(a)(1) continues to be met. 203. Zero-emission electricity credit trading program (a) Establishment Not later than 1 year after the date of enactment of this Act, the Secretary shall establish a zero-emission electricity credit trading program under which— (1) the Secretary shall record, track, auction, and transfer zero-emission electricity credits; and (2) a generator to whom such zero-emission electricity credits are issued may sell or otherwise transfer those credits, as provided or allowed by applicable contracts, through— (A) any auction established under the zero-emission electricity credit trading program; (B) direct sales