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S 4112
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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.

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

Latest action (Mar 17, 2026) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill extends a federal tax credit for refined coal production facilities. Currently, the credit is available for ten years from when a facility begins operations; the bill extends this period so that the credit can be claimed through December 31, 2032. The legislation also makes conforming changes to related tax code provisions and clarifies rules for facility modifications. The changes 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)

Actions (2)
  1. Mar 17, 2026 Read twice and referred to the Committee on Finance. · senate
  2. Mar 17, 2026 Introduced in Senate

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.

  • HR 7070 — 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 · Cong. 119 92%
  • 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 71%
  • S 1043 — A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property. · Introduced Mar 13, 2025 · Cong. 119 71%
  • 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 69%
  • HR 8477 — To amend the Internal Revenue Code of 1986 to reverse certain energy-related modifications enacted by Public Law 119-21. · Introduced Apr 23, 2026 · Cong. 119 67%
  • 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 67%

Full text

IN THE SENATE OF THE UNITED STATES

March 17, 2026

Mr. Justice introduced the following bill; which was read twice and referred to the Committee on Finance

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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