Acidification Research And Monitoring Act of 2009. Sec. 522. Improvement of collaboration on ocean acidification. Sec. 523. Technical corrections. Subtitle D—Other matters Sec. 531. Transfer of, and amendments to, the Coastal Aquatic Invasive Species Mitigation Grant Program and mitigation fund. I Coastal Energy 101. Credit for maintaining and enhancing hydroelectric facilities (a) In general Subpart E of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 48E the following new section: 48F. Credit for maintaining and enhancing hydroelectric facilities (a) In general For purposes of section 46, the credit for maintaining and enhancing hydroelectric facilities for any taxable year is an amount equal to 30 percent of the basis of any hydropower improvement property placed in service during such taxable year. (b) Certain progress expenditure rules made applicable Rules similar to the rules of subsections (c)(4) and (d) of section 46 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990) shall apply for purposes of subsection (a). (c) Hydropower improvement property In this section, the term hydropower improvement property means property which— (1) adds or improves fish passage at a qualified dam, (2) maintains or improves the quality of the water retained or released by a qualified dam, (3) promotes downstream sediment transport processes and habitat maintenance with respect to a qualified dam, (4) is part of a marine energy technology project or a marine energy project, or (5) places into service an approved remote dam. (d) Other definitions In this section— (1) Approved remote dam The term approved remote dam means— (A) a hydroelectric dam which— (i) exclusively services communities not interconnected to the Electric Reliability Council of Texas, the Eastern Interconnection, or the Western Interconnection, (ii) does not contribute to atmosphere pollution, and (iii) has a maximum net output of not greater than