# 119-s-4112: 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.

119-s-4112, 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., is a 119th Congress bill sponsored by Sen. Justice, James C. [R-WV] (R-WV); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-4112
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4112
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2026-03-17
- Sponsor: Sen. Justice, James C. [R-WV] (R-WV)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Extends the refined coal production tax credit deadline to January 1, 2033.** This bill would also clarify which facility changes qualify and makes the rules apply to refined coal produced and sold after December 31, 2025. - Refined coal producers: Would be able to claim the section 45 refined coal production credit for output produced and sold after December 31, 2025 if the credit is earned before January 1, 2033. - Facilities that produce steel industry fuel: Adds a phrase so modifications that allow a facility to produce steel industry fuel can qualify the facility for the refined coal credit. - Tax code cleanup: Reorganizes and renumbers subparagraphs in section 45 to conform the refined coal credit rules and streamline references.

## Provisions PRIA read

- Refined coal tax credit changes for producers: mixed, high. This bill would change the tax credit for producing refined coal. Modifications that let a facility produce steel industry fuel would count as qualifying changes. The credit would only be allowed for refined coal produced before January 1, 2033. These rules would apply to refined coal produced and…

## Related bills

- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-5117: Senior Chatbot Protection Act of 2026
- 119-s-3659: SECURE Minerals Act of 2026
- 119-s-1748: Kids Online Safety Act

## Sources
- [119-s-4112 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4112)

## Related
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-5117: Senior Chatbot Protection Act of 2026](https://policyrisk.com/legislation/119-s-5117)
- [119-s-3659: SECURE Minerals Act of 2026](https://policyrisk.com/legislation/119-s-3659)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4112 (as of 2026-04-21).