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). (f) Passive activity losses Section 469(d) of the Internal Revenue Code of 1986 is amended by adding to section 469(d)(2)(A)(ii) (other than section 27 and section 45(e)(12)) . (g) Credit made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by— (1) striking plus at the end of paragraph (31)