refined coal production facility
(8) Refined coal production facility In the case of a facility that produces refined coal, the term “refined coal production facility” means— (A) with respect to a facility producing steel industry fuel, any facility (or any modification to a facility) which is placed in service before January 1, 2010 , and (B) with respect to any other facility producing refined coal, any facility placed in service after the date of the enactment of the American Jobs Creation Act of 2004 and before January 1, 2012 .