natural gas electric generation facility
(3) Natural gas electric generation facility (A) In general The term “natural gas electric generation facility” means a facility that generates electric energy using natural gas as the fuel. (B) Inclusions The term “natural gas electric generation facility” includes without limitation a new or existing— (i) simple cycle plant; (ii) combined cycle plant; (iii) combined heat and power plant; or (iv) steam methane reformer that produces hydrogen from natural gas for use in the production of electric energy.