((a)) ** In general** A State may provide to any entity—
((1)) a credit against any tax or fee owed to the State under a State law, or
((2)) any other tax incentive,
((b)) ** Eligible entities** Subsection (a) shall apply with respect to the production in the State of electricity from coal mined in the State and used in a facility, if such production meets all applicable Federal and State laws and if such facility uses scrubbers or other forms of clean coal technology.
((c)) ** Effect on interstate commerce** Any action taken by a State in accordance with this section with respect to a tax or fee payable, or incentive applicable, for any period beginning after , shall—
((1)) be considered to be a reasonable regulation of commerce; and
((2)) not be considered to impose an undue burden on interstate commerce or to otherwise impair, restrain, or discriminate, against interstate commerce.
