Section 1705-J. Claim of tax credit.
(a) General rule.--A qualified taxpayer may claim a tax credit against the qualified tax liability of the qualified taxpayer.
(b) Coal refuse use.--A tax credit may be claimed against a qualified tax liability for a taxable year which begins in the same calendar year that the qualified coal refuse was used at the eligible facility to generate the tax credit.
(1705-J added July 13, 2016, P.L.526, No.84)