To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

This bill changes the federal tax credit for producing refined coal. Instead of letting a facility claim the credit only during the 10 years after it was first placed in service, the bill would let facilities claim it for refined coal produced and sold before January 1, 2033. It also makes related wording changes to the tax code, including a change to how facility modifications for producing steel industry fuel are treated. The changes would apply to refined coal produced and sold after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Carol D. Miller Republican sponsor
• 2 cosponsors