Page:United States Statutes at Large Volume 119.djvu/1008

 119 STAT. 990

PUBLIC LAW 109–58—AUG. 8, 2005 (2) Clause (ii) of section 45(c)(3)(A) is amended by inserting ‘‘or any nonhazardous lignin waste material’’ after ‘‘cellulosic waste material’’. (3) Subsection (e) of section 45 is amended by striking paragraph (6). (4)(A) Paragraph (9) of section 45(e) is amended to read as follows: ‘‘(9) COORDINATION WITH CREDIT FOR PRODUCING FUEL FROM A NONCONVENTIONAL SOURCE.— ‘‘(A) IN GENERAL.—The term ‘qualified facility’ shall not include any facility which produces electricity from gas derived from the biodegradation of municipal solid waste if such biodegradation occurred in a facility (within the meaning of section 29) the production from which is allowed as a credit under section 29 for the taxable year or any prior taxable year. ‘‘(B) REFINED COAL FACILITIES.—The term ‘refined coal production facility’ shall not include any facility the production from which is allowed as a credit under section 29 for the taxable year or any prior taxable year.’’. (B) Subparagraph (C) of section 45(e)(8) is amended by striking ‘‘and (9)’’. (5) Subclause (I) of section 168(e)(3)(B)(vi) is amended to read as follows: ‘‘(I) is described in subparagraph (A) of section 48(a)(3) (or would be so described if ‘solar and wind’ were substituted for ‘solar’ in clause (i) thereof and the last sentence of such section did not apply to such subparagraph),’’. (6) Paragraph (4) of section 710(g) of the American Jobs Creation Act of 2004 is amended by striking ‘‘January 1, 2004’’ and inserting ‘‘January 1, 2005’’. (g) EFFECTIVE DATES.— (1) IN GENERAL.—Except as provided in paragraph (2), the amendments made by this section shall take effect of the date of the enactment of this Act. (2) TECHNICAL AMENDMENTS.—The amendments made by subsections (e) and (f) shall take effect as if included in the amendments made by section 710 of the American Jobs Creation Act of 2004.

26 USC 45.

26 USC 168.

26 USC 45 note. 26 USC 45 note.

SEC. 1302. APPLICATION OF SECTION 45 CREDIT TO AGRICULTURAL COOPERATIVES.

(a) IN GENERAL.—Section 45(e) (relating to definitions and special rules), as amended by this Act, is amended by adding at the end the following: ‘‘(11) ALLOCATION OF CREDIT TO PATRONS OF AGRICULTURAL COOPERATIVE.— ‘‘(A) ELECTION TO ALLOCATE.— ‘‘(i) IN GENERAL.—In the case of an eligible cooperative organization, any portion of the credit determined under subsection (a) for the taxable year may, at the election of the organization, be apportioned among patrons of the organization on the basis of the amount of business done by the patrons during the taxable year.

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