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HR 7070
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To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

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

Introduced Jan 14, 2026

Latest action (Jan 14, 2026) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill extends the tax credit period for refined coal production facilities. Under current law, facilities can claim a tax credit for production during a 10-year period starting from when the facility was placed in service. The bill extends this credit period so that facilities can claim credits for refined coal produced and sold before January 1, 2033, regardless of when they were originally built. The bill also makes conforming changes to remove provisions that referenced the previous 10-year limitation. The amendments apply to refined coal produced and sold after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
1 cosponsor

Actions (2)
  1. Jan 14, 2026 Referred to the House Committee on Ways and Means. · house
  2. Jan 14, 2026 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • 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. · Introduced Mar 17, 2026 · Cong. 119 92%
  • HR 8482 — To amend the Internal Revenue Code of 1986 to modify certain investment credit rules with respect to nuclear facilities. · Introduced Apr 23, 2026 · Cong. 119 69%
  • S 4175 — A bill to amend the Internal Revenue Code of 1986 to extend the clean electricity production credit and the clean electricity investment credit based on increases in the price of, and demand for, electricity, and for other purposes. · Introduced Mar 24, 2026 · Cong. 119 68%
  • HR 615 — To amend the Internal Revenue Code of 1986 to establish a refundable tax credit for individuals for amounts paid for gas and electricity for primary residences. · Introduced Jan 22, 2025 · Cong. 119 68%
  • HR 6474 — To amend the Internal Revenue Code of 1986 to expand the meaning and eligibility of energy communities for purposes of the increased renewable electricity production and increased clean electricity investment credit rates. · Introduced Dec 4, 2025 · Cong. 119 67%
  • HR 8137 — To amend the Internal Revenue Code of 1986 to establish tax credits for the production of, and investment in, certain renewable materials. · Introduced Mar 27, 2026 · Cong. 119 66%

Full text

IN THE HOUSE OF REPRESENTATIVES

January 14, 2026

Mrs. Miller of West Virginia introduced the following bill; which was referred to the Committee on Ways and Means

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. EXTENSION OF CREDIT PERIOD FOR REFINED COAL PRODUCTION.

(a) In General.—Section 45(e)(8)(A) of the Internal Revenue Code of 1986 is amended—

(1) in clause (i), by striking “during the 10-year period beginning on the date the facility was originally placed in service” and inserting “before January 1, 2033”, and

(2) in clause (ii), by amending subclause (II) to read as follows:

“(II) before January 1, 2033, and during such taxable year.”.

(b) Conforming Amendments.—

(1) Section 45(e)(8)(D) of such Code is amended—

(A) in clause (ii)—

(i) by striking subclause (II), and

(ii) by redesignating subclause (III) as subclause (II),

(B) by striking clause (iii), and

(C) by redesignating clause (iv) as clause (iii).

(2) Section 45(d)(8)(A) of such Code is amended by inserting “which allows such facility to produce steel industry fuel” after “any modification to a facility”.

(c) Effective Date.—The amendments made by this section shall apply to refined coal produced and sold after December 31, 2025. <all>

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