Page:United States Statutes at Large Volume 94 Part 1.djvu/331

 PUBLIC LAW 96-223—APR. 2, 1980

94 STAT. 281

"(2) the amount of alcohol fuel sold in each State, and the amount of gasoline saved in each State by reason of the use of alcohol fuels, "(3) the revenue loss resulting from the exemptions from tax for alcohol fuels under sections 4041(k) and 4081(c) of the Internal Revenue Code of 1954 and the credit allowable under section 44E Ante, pp. 273, of such Code and the impact of such revenue loss on the Highway ^76, 277. Trust Fund, and "(4) the cost of production and the retail cost of alcohol fuels as compared to gasoline and special fuels not mixed with alcohol." (h) EFFECTIVE DATES.— (1) SUBSECTIONS (h) AND (C).—The

amendments made by subsections (b) and (c) shall apply to sales or uses after September 30, 1980, in taxable years ending after such date. (2) SUBSECTION (d).— (A) IN GENERAL.—The amendments made by subsection (d) shall take effect on January 1, 1979. (B) TRANSITIONAL RULE.—Any mixture sold or used on or after January 1, 1979, and before the date of the enactment of this Act which is described in section 6427(fKl) of the Internal Revenue Code of 1954 (as amended by subsection (d)) shall, for purposes of section 6427 of such Code, be treated as sold or used on the date of the enactment of this Act. (3) DISTILLED SPIRITS PLANTS.—The amendments made by subsection (e) shall take effect on the first day of the first calendar month beginning more than 60 days after the date of the enactment of this Act.

26 USC 44E note. 26 USC 6427 "°*®'

Ante, p. 277.

26 USC 5181 "°*®-

PART IV—ENERGY-RELATED USES OF TAX-EXEMPT BONDS SEC. 241. SOLID WASTE DISPOSAL FACILITIES. (a) IN GENERAL.—Section 103 (relating to interest on governmental 26 USC 103. obligations) is amended by redesignating subsection (g) as subsection (h), and by inserting after subsection (f) the following new subsection: "(g) QuAUFiED STEAM-GENERATING OR ALCOHOL-PRODUCING FACILITIES.—

"(1) IN GENERAL.—For purposes of subsection (b)(4)(E), the term Definitions. 'solid waste disposal facility' includes— "(A) a qualified steam-generating facility, and "(B) a qualified alcohol-producing facility. "(2) QUALIFIED STEAM-GENERATING FACILITY DEFINED.—For purposes of paragraph (1), the term 'qualified steam-generating facility' means a steam-generating facility for which— "(A) more than half of the fuel (determined on a Btu basis) is solid waste or fuel derived from solid waste, and "(B) substantially all of the solid waste derived fuel is produced at a facility which is— "(i) located at or adjacent to the site for such steamgenerating facility, and "(ii) owned and operated by the person who owns and operates the steam-generating facility. "(3) QuAUFiED ALCOHOL-PRODUCING FACILITY.—For purposes of

paragraph (1), the term 'qualified alcohol-producing facility' means a facility— "(A) the primary product of which is alcohol,

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