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S 2677 115th Congress Senate

Electricity Reliability and Fuel Security Act

Official title: A bill to amend the Internal Revenue Code of 1986 to allow a credit against tax for coal-powered electric generation units.

Introduced: April 16, 2018 Introduced by: Capito, Shelley Moore Republican · West Virginia See on congress.gov
Taxation CoalElectric power generation and transmissionIncome tax creditsPublic utilities and utility rates
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 16, 2018
Read twice and referred to the Committee on Finance.
Apr 16, 2018
Introduced in Senate
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 Latest action April 16, 2018

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Electricity Reliability and Fuel Security Act

This bill amends the Internal Revenue Code to allow a tax credit through 2022 for a portion of the expenses for the operation or maintenance of a coal-powered electric generation unit, excluding expenses for coal.

The credit applies to taxpayers who own or lease an electric generation unit that uses coal to produce at least 75% of the electricity produced by the unit.

Taxpayers and certain public entities may transfer the credit to an eligible project partner. An "eligible project partner" is a person who:

  • is responsible for operating, maintaining, or repairing the unit;
  • participates in the provision, including transportation, of coal or other materials and supplies to the unit;
  • provides financing for the construction, expansion, repair, or operation of the unit; or
  • leases the unit.
 Related & companion bills 2
  • HR 5270 Related bill Electricity Reliability and Fuel Security Act
  • S 2681 Related bill Energy Reliability Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2677: Electricity Reliability and Fuel Security Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-2677/
MLA
"S. 2677: Electricity Reliability and Fuel Security Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2677/.
Bluebook (legal)
S. 2677, 115th Cong. (2026), https://openamerica.io/bill/115-S-2677/.
Markdown link
[S. 2677: Electricity Reliability and Fuel Security Act](https://openamerica.io/bill/115-S-2677/)
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