Coal Refuse Reclamation Act This bill amends the Internal Revenue Code to allow a tax credit for facilities that use coal refuse to produce electricity. The credit is equal to $12 per ton of coal refuse used at a coal refuse facility to produce electricity at the facility during the 10-year period beginning on January 1, 2018. To qualify for the credit, the facility must have been originally placed in service prior to January 1, 2018, and combust coal refuse or fuel composed of at least 75% coal refuse by BTU energy value. The facility must also use: (1) at a minimum, a circulating fluidized bed combustion unit or a pressurized fluidized bed combustion unit equipped with a limestone injection system, for control of acid gases; and (2) a fabric filter particulate emission control system. The bill defines "coal refuse" as any waste coal, rock, shale, slurry, culm, gob, boney, slate, clay and related materials associated with or near a coal seam that are either brought aboveground or otherwise removed from a coal mine in the process of mining coal or that are separated from coal during the cleaning or preparation operations. The term includes underground development wastes, coal processing wastes and excess spoil, but does not include overburden from surface mining activities.