To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.
Sponsored By: Representative Miller, Carol D. [R-WV-1]
Introduced
Summary
Extends the refined coal production tax credit through 2032. The bill would replace the current 10-year, facility-based trigger with a firm calendar cutoff of January 1, 2033 and would apply to refined coal produced and sold after December 31, 2025. It would also expand which facility changes qualify by expressly allowing modifications that enable production of steel industry fuel.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
More refined coal tax credit for producers
If enacted, this bill would let owners or operators of refined coal facilities claim the refined coal production tax credit in more cases. A facility modification that lets the plant make steel industry fuel would count as a qualifying change. Refined coal would have to be produced before January 1, 2033 and in the taxable year you claim the credit. The rule would apply to refined coal produced and sold after December 31, 2025.
Sponsors & CoSponsors
Sponsor
Miller, Carol D. [R-WV-1]
WV • R
Cosponsors
Rep. Griffith, H. Morgan [R-VA-9]
VA • R
Sponsored 4/27/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov