Section 468 (relating to special rules for mining and solid waste reclamation and closing costs). (d) Allocated credits No new credits shall be certified under section 48A (relating to qualifying advanced coal project credit) or section 48B (relating to qualifying gasification project credit) after the date of the enactment of the End Polluter Welfare Act of 2020 . (e) Arbitrage bonds Section 148(b)(4) (relating to safe harbor for prepaid natural gas) shall not apply to obligations issued after the date of the enactment of the End Polluter Welfare Act of 2020 . . (b) Conforming amendments (1) Section 613(d) of the Internal Revenue Code of 1986 is amended by striking Except as provided in section 613A, in the case and inserting In the case . (2) The table of sections for subchapter C of chapter 90 of such Code is amended by adding at the end the following new item: Sec. 7875. Termination of certain provisions. . 115. Termination of certain deductions and credits related to fossil fuels (a) Special allowance for certain property Section 168(k) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (11) Fossil fuel property (A) In general This subsection shall not apply with respect to any property which is primarily used for fossil fuel activities and is placed in service during any taxable year beginning after the date of the enactment of the End Polluter Welfare Act of 2020 . (B) Fossil fuel activities For purposes of this paragraph, the term fossil fuel activities means the exploration, development, mining or production, processing, refining, transportation (including pipelines transporting gas, oil, or products thereof), distribution, or marketing of coal, petroleum, natural gas, or any derivative of coal, petroleum, or natural gas that is used for fuel. (C) Exception The property described in subparagraph (A) shall not include any motor vehicle service station or convenience store which does not qualify as a retail motor fuels outlet under subsection (e)(3)(E)(iii). . (b)