As used in this Act, “coal” or “coal resources” include coal, coal products or by-products, including electricity and synthetic fuels. “Development of fossil fuels and coal resources” includes research, development, and demonstration of improved methods of discovery, production, transportation, sale, distribution, conversion, utilization, end-use and waste disposal of fossil fuels and coal resources. “Development of alternative forms of energy” includes research, development and demonstration for the purposes of promoting the adoption and utilization of energy systems, including but not limited to solar heating and cooling, solar passive, photovoltaic, wind, bioconversion, geothermal, hydroelectric, re-use of waste energy, re-use of waste materials, and any other energy system except that which is generated by nuclear energy. “Fossil fuels” include petroleum, petroleum by-products and natural gas.