; and (2) sold for resale under a contract in which a generating unit is not specified, shall be issued to the purchasing retail electricity supplier in proportion to the ratio of zero-emission electricity generation from the generator making such sale for resale. (j) Federal Power Marketing Administration A zero-emission electricity credit issued for electricity that is generated by a Federal Power Marketing Administration shall be conveyed to the retail electricity supplier that is purchasing the electricity. (k) Recipients of acceleration investment credits 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 issued any zero-emission electricity credits under this section after such calendar year. (l) Recipients of acceleration grants An eligible electricity provider that receives a grant during a calendar year under section 302 of this Act shall not be issued any zero-emission electricity credits under this section after such calendar year. 205. Carbon Mitigation Fund (a) Carbon Mitigation Fund (1) Creation of fund There is hereby established a trust fund, to be known as the Carbon Mitigation Fund , consisting of such amounts as may be appropriated to such fund as provided in this section. (2) Administration The Carbon Mitigation Fund shall be administered by the Secretary. (3) Transfers to Trust Fund There are hereby appropriated to the Carbon Mitigation Fund each year amounts equal to the sum of the amounts that are— (A) attributable to alternative compliance payments made pursuant to section 202(c); (B) the alternative compliance payments that would have been made by any petitioners under section 202(d) but for a determination of inadequate availability of technology made by the Secretary under section 202(d)