668
so^ stau*i2?6!' 81 Stat. 485.
33 USC 466j. 42 USC i8S7h.
PUBLIC LAW 91-172-DEC. 30, 1969
amortization deduction does not apply, and the taxpa3'er shall not be entitled to any further amortization deduction under this section with respect to such pollution control facility. '" (d) DEFINITIONS.—For purposes of this section— "(1) CERTIFIED POLI^UTION 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, 1969, to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, or storing 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; and " (R) the Federal certifying authority has certified to the Secretary or his delegate (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 A(tt, as amended {i\^ U.S.C. 466 et seq.), or in the prevention and abatement of atmospheric pollution and contamination under the Clean Air Act. as amended (-I'i U.S.C. 1857etseq.). "(•^) STATE CERTIFYINC; AUTnoRrrv.—The term 'State certifying authority' means, in the case of water pollution, the State water pollution control agency as defined in section 13(a) of the Federal AVater Pollution (\)ntrol Act and, in the case of air pollution, the air pollution control agency as defined in section
- >,()2(b) of the Clean Air Act. The term 'State certifying authority*
includes any interstate agency authorized to act in place of a certifying authority of the State. "(3) FEDERAL CERTIFYING AiTiioRrrY.—The term 'Federal certifying authority' means, in the case of water pollution, the Secretary of the Interior and, in the case of air pollution, the Secretary of Health, Education, and Welfare. "'(4)
^r'usc 1^7^'
[83 STAT.
XEAV lOEN'TIFlABLE TREATMENT FACILITY.
For purpOSCS of
l)aragraph (1), the term 'new identifiable treatment facility' inchules only tangible pr<)perty (not including a building and its structural components, other than a building which is exclusively a treatment facility) which is of a character subject ^^* ^'^^' allowance for depreciation provided in section 167, which is identifiable as a treatment facility, and which— "'(A) 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 connnences with the taxpayer and commences after snch date, and " (B) is ]daced in service by the taxpaver before Januarv 1, 1975. In applying this section in the case of property described in clause (i) of subparagraph (A), there shall be taken into account only that portion of the basis which is properly attributable to constrnction, reconstruction, or erection after December 31, 1908.
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