1. Short title This Act may be cited as the Mine Affected Community Energy and Environment Act . 2. Credit for coal refuse used to produce electricity at certain facilities (a) In general Section 45(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Coal refuse facilities (A) Determination of credit amount (i) In general The credit determined under this section (without regard to this subparagraph) for any taxable year shall be an amount equal to the product of— (I) $12.50, multiplied by (II) the tons of coal refuse used at a coal refuse facility to produce electricity at such facility during the 10-year period beginning on January 1, 2019. (ii) Exclusion Other than coal refuse removed from sites that are subject to the current remediation and reclamation activities of a coal refuse facility, coal refuse generated from sites where coal is mined after the effective date of this legislation is excluded from the determination of the credit amount in this section. (B) Eligible recipient For purposes of this subsection, the term eligible recipient means, with respect to a coal refuse facility for a taxable year, a taxpayer who, for each ton of eligible coal refuse described in subparagraph (A) for such taxpayer for the previous taxable year, contributed $0.50 to the State in which such facility is located for restoring riparian buffers within the communities where the coal refuse is being removed or consumed, or in communities located downstream of that activity, for the purpose of improving water quality downstream of the communities affected by such coal refuse and reducing carbon emissions in such communities. (C) Credit eligibility In the case of a facility described in subparagraph (A), if the owner of such 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)