Extends the credit period for refined coal production under the Internal Revenue Code.
This bill amends the Internal Revenue Code to extend the credit period for the production of refined coal. The credit period is extended to January 1, 2033, from the original 10-year period. The bill also includes conforming amendments to section 45(e)(8)(D) of the Internal Revenue Code. These changes apply to refined coal produced and sold after December 31, 2025.
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