118 STAT. 1553 PUBLIC LAW 108–357—OCT. 22, 2004 ‘‘(III) agriculture sources, including orchard tree crops, vineyard, grain, legumes, sugar, and other crop by products or residues. Such term shall not include closed loop biomass or biomass burned in conjunction with fossil fuel (cofiring) beyond such fossil fuel required for startup and flame stabilization. ‘‘(B) AGRICULTURAL LIVESTOCK WASTE NUTRIENTS.— ‘‘(i) IN GENERAL.—The term ‘agricultural livestock waste nutrients’ means agricultural livestock manure and litter, including wood shavings, straw, rice hulls, and other bedding material for the disposition of manure. ‘‘(ii) AGRICULTURAL LIVESTOCK.—The term ‘agricul tural livestock’ includes bovine, swine, poultry, and sheep. ‘‘(4) GEOTHERMAL ENERGY.—The term ‘geothermal energy’ means energy derived from a geothermal deposit (within the meaning of section 613(e)(2)). ‘‘(5) SMALL IRRIGATION POWER.—The term ‘small irrigation power’ means power— ‘‘(A) generated without any dam or impoundment of water through an irrigation system canal or ditch, and ‘‘(B) the nameplate capacity rating of which is not less than 150 kilowatts but is less than 5 megawatts. ‘‘(6) MUNICIPAL SOLID WASTE.—The term ‘municipal solid waste’ has the meaning given the term ‘solid waste’ under section 2(27) of the Solid Waste Disposal Act (42 U.S.C. 6903). ‘‘(7) REFINED COAL.— ‘‘(A) IN GENERAL.—The term ‘refined coal’ means a fuel which— ‘‘(i) is a liquid, gaseous, or solid synthetic fuel produced from coal (including lignite) or high carbon fly ash, including such fuel used as a feedstock, ‘‘(ii) is sold by the taxpayer with the reasonable expectation that it will be used for purpose of producing steam, ‘‘(iii) is certified by the taxpayer as resulting (when used in the production of steam) in a qualified emission reduction, and ‘‘(iv) is produced in such a manner as to result in an increase of at least 50 percent in the market value of the refined coal (excluding any increase caused by materials combined or added during the production process), as compared to the value of the feedstock coal. ‘‘(B) QUALIFIED EMISSION REDUCTION.—The term ‘quali fied emission reduction’ means a reduction of at least 20 percent of the emissions of nitrogen oxide and either sulfur dioxide or mercury released when burning the refined coal (excluding any dilution caused by materials combined or added during the production process), as compared to the emissions released when burning the feedstock coal or com parable coal predominantly available in the marketplace as of January 1, 2003.’’. (b) EXPANSION OF QUALIFIED FACILITIES.—
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