To clarify congressional approval of certain State energy production tax practices.

[AI summary unavailable — showing source text] Permits a State to provide tax incentives for production of electricity from: (1) coal mined in the State and used in a facility, if such production meets Federal and State laws and if the facility uses clean coal technology, including scrubbers; (2) a renewable source such as wind, solar, or biomass; or (3) ethanol. Declares that any such State tax incentive 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.…