PAtax_creditvariable

Coal Refuse Energy & Reclamation Tax Credit

COAL-REFUSE · Pennsylvania

Summary

Credit for energy generated from coal refuse or reclaimed coal refuse sites; industry filter and environmental precondition.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

industry_keywordEnergy generation from coal refuse or reclaimed coal refuse sites

Preference / tiering rules (0)

None.

NAICS industries (2)

2121 Coal Mining
2211 Electric Power Generation

Geo zones (0)

Statewide / none specified.

Tags (0)

None.

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits

72 P.S. § 3201 et seq.

Last verified: 2026-04-22

Environmental reclamation requirement.