119 STAT. 1010
PUBLIC LAW 109–58—AUG. 8, 2005 net loss carryback shall be treated as references to the taxable year in which such election occurs. purposes of this ‘‘(vi) DEFINITIONS.—For subparagraph— ‘‘(I) ELECTRIC TRANSMISSION PROPERTY CAPITAL EXPENDITURES.—The term ‘electric transmission property capital expenditures’ means any expenditure, chargeable to capital account, made by the taxpayer which is attributable to electric transmission property used by the taxpayer in the transmission at 69 or more kilovolts of electricity for sale. Such term shall not include any expenditure which may be refunded or the purpose of which may be modified at the option of the taxpayer so as to cease to be treated as an expenditure within the meaning of such term. ‘‘(II) POLLUTION CONTROL FACILITY CAPITAL term ‘pollution control EXPENDITURES.—The facility capital expenditures’ means any expenditure, chargeable to capital account, made by an electric utility company (as defined in section 2(3) of the Public Utility Holding Company Act (15 U.S.C. 79b(3)), as in effect on the day before the date of the enactment of the Energy Tax Incentives Act of 2005) which is attributable to a facility which will qualify as a certified pollution control facility as determined under section 169(d)(1) by striking ‘before January 1, 1976,’ and by substituting ‘an identifiable’ for ‘a new identifiable’. Such term shall not include any expenditure which may be refunded or the purpose of which may be modified at the option of the taxpayer so as to cease to be treated as an expenditure within the meaning of such term.’’.
Subtitle B—Domestic Fossil Fuel Security SEC. 1321. EXTENSION OF CREDIT FOR PRODUCING FUEL FROM A NONCONVENTIONAL SOURCE FOR FACILITIES PRODUCING COKE OR COKE GAS.
(a) IN GENERAL.—Section 29 (relating to credit for producing fuel from a nonconventional source) is amended by adding at the end the following new subsection: ‘‘(h) EXTENSION FOR FACILITIES PRODUCING COKE OR COKE GAS.—Notwithstanding subsection (f)— ‘‘(1) IN GENERAL.—In the case of a facility for producing coke or coke gas which was placed in service before January 1, 1993, or after June 30, 1998, and before January 1, 2010, this section shall apply with respect to coke and coke gas produced in such facility and sold during the period— ‘‘(A) beginning on the later of January 1, 2006, or the date that such facility is placed in service, and ‘‘(B) ending on the date which is 4 years after the date such period began.
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