EXPANSION OF AMORTIZATION FOR CERTAIN ATMOSPHERIC POLLUTION CONTROL FACILITIES IN CONNECTION WITH PLANTS FIRST PLACED IN SERVICE AFTER 1975.

SEC. 1309. EXPANSION OF AMORTIZATION FOR CERTAIN ATMOSPHERIC POLLUTION CONTROL FACILITIES IN CONNECTION WITH PLANTS FIRST PLACED IN SERVICE AFTER 1975. (a) Eligibility of Post-1975 Pollution Control Facilities.—Subsection (d) of section 169 (relating to definitions) is amended by adding at the end the following: “(5) Special rule relating to certain atmospheric pollution control facilities.—In the case of any atmospheric pollution control facility which is placed in service after April 11, 2005, and used in connection with an electric generation plant or other property which is primarily coal fired— “(A) paragraph (1) shall be applied without regard to the phrase ‘in operation before January 1, 1976’, and “(B) this section shall be applied by substituting ‘84’ for ‘60’ each place it appears in subsections (a) and (b).” . (b) Treatment as New Identifiable Treatment Facility.—Subparagraph (B) of section 169(d)(4) is amended to read as follows: “(B) Certain facilities placed in operation after april 11, 2005.—In the case of any facility described in paragraph (1) solely by reason of paragraph (5), subparagraph (A) shall be applied by substituting ‘April 11, 2005’ for ‘December 31, 1968’ each place it appears therein.” . (c) Conforming Amendment.—The heading for section 169(d) is amended by inserting “and Special Rules” after “Definitions”. (d) Technical Amendment.—Section 169(d)(3) is amended by striking “Health, Education, and Welfare” and inserting “Health and Human Services”. (e) Effective Date.—The amendments made by this section shall apply to facilities placed in service after April 11, 2005.