((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.
(©) 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.