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

Q: What does Preamble of A bill to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes. do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to extend the credit period for the production of refined coal. The bill was introduced in the Senate on March 17, 2026, by Mr. Justice.

Q: What does EXTENSION OF CREDIT PERIOD FOR REFINED COAL PRODUCTION. of A bill to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes. do?

This section amends Section 45(e)(8)(A) of the Internal Revenue Code of 1986, changing the timeframe for refined coal production to 'before January 1, 2033'. It modifies Section 45(e)(8)(D) of the Internal Revenue Code by restructuring clauses and subclauses. Section 45(d)(8)(A) of the Internal Revenue Code is amended to include facilities that produce steel industry fuel. The amendments apply to refined coal produced and sold after December 31, 2025.

Last updated: 3/17/2026 · Introduced: 3/17/2026

Author: James Justice (R-WV)

TL;DR (AI)

This bill extends the tax credit period for refined coal production through December 31, 2032.
The bill expands the definition of refined coal production to include facilities that produce fuel for the steel industry.
Amendments to the Internal Revenue Code modify clauses and subclauses related to refined coal production credits.

119th Congressin committeeHR. 7070(In Committee)Official page

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Includes provisions on preamble, extension of credit period for refined coal production..

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