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Coal Refuse Energy and Reclamation Tax Credit

Pennsylvania Department of Community & Economic Development

Who can apply

Those eligible to apply are qualified taxpayers which generate electricity at an eligible facility by using coal refuse and use the ash produced by the facilities to reclaim mining- affected sites. Qualified Taxpayers must be subject to the Personal Income Tax, Corporate Net Income Tax, Capital Stock/Foreign Franchise Tax, Bank Shares Tax, Title Insurance Companies Shares Tax, Insurance Premiums Tax, Gross Receipts Tax, and Mutual Institutions Tax.

About this opportunity

2024-2025 Coal Refuse Energy & Reclamation Recipients The Coal Refuse Energy and Reclamation Tax Credit provides tax credits to eligible facilities which generate electricity by using coal refuse for power generation, control acid gases for emission control, and use ash produced by the facilities to reclaim mining-affected sites.

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