§ 169.
(d)
Definitions and special rules
For purposes of this section—
(1)
Certified pollution control facility
The term “certified pollution control facility” means a new identifiable treatment facility which is used, in connection with a plant or other property in operation before January 1, 1976, to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes, or heat and which—
(A)
the State certifying authority having jurisdiction with respect to such facility has certified to the Federal certifying authority as having been constructed, reconstructed, erected, or acquired in conformity with the State program or requirements for abatement or control of water or atmospheric pollution or contamination;
(B)
the Federal certifying authority has certified to the Secretary (i) as being in compliance with the applicable regulations of Federal agencies and (ii) as being in furtherance of the general policy of the United States for cooperation with the States in the prevention and abatement of water pollution under the Federal Water Pollution Control Act, as amended (
33 U.S.C. 466 et seq.), or in the prevention and abatement of atmospheric pollution and contamination under the Clean Air Act, as amended (
42 U.S.C. 1857 et seq.); and
(C)
does not significantly—
(i)
increase the output or capacity, extend the useful life, or reduce the total operating costs of such plant or other property (or any unit thereof), or
(ii)
alter the nature of the manufacturing or production process or facility.
(2)
State certifying authority
(3)
Federal certifying authority
(4)
New identifiable treatment facility
(A)
In general
For purposes of paragraph (1), the term “new identifiable treatment facility” includes only tangible property (not including a building and its structural components, other than a building which is exclusively a treatment facility) which is of a character subject to the allowance for depreciation provided in section 167, which is identifiable as a treatment facility, and which is property—
(i)
the construction, reconstruction, or erection of which is completed by the taxpayer after December 31, 1968, or
(ii)
acquired after December 31, 1968, if the original use of the property commences with the taxpayer and commences after such date.
In applying this section in the case of property described in clause (i) there shall be taken into account only that portion of the basis which is properly attributable to construction, reconstruction, or erection after December 31, 1968.
(B)
Certain facilities placed in operation after April 11, 2005
(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)
in the case of a facility placed in service in connection with a plant or other property placed in operation after December 31, 1975, this section shall be applied by substituting “84” for “60” each place it appears in subsections (a) and (b).
[(h)
Repealed. [Pub. L. 92–178, title I, § 104(f)(2)], Dec. 10, 1971, [85 Stat. 502]]
(Added [Pub. L. 91–172, title VII, § 704(a)], Dec. 30, 1969, [83 Stat. 667]; amended [Pub. L. 92–178, title I, § 104(f)(2)], Dec. 10, 1971, [85 Stat. 502]; [Pub. L. 93–625, § 3(a)], Jan. 3, 1975, [88 Stat. 2109]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], title XXI, § 2112(b), (c), Oct. 4, 1976, [90 Stat. 1834], 1906; [Pub. L. 109–58, title XIII, § 1309(a)]–(d), Aug. 8, 2005, [119 Stat. 1007]; [Pub. L. 109–135, title IV, § 402(e)], Dec. 21, 2005, [119 Stat. 2611]; [Pub. L. 115–141, div. U, title IV, § 401(a)(51)], Mar. 23, 2018, [132 Stat. 1186].)