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HR 5097 109th Congress House Taxation Coal Energy Excise tax Exports Finance and Financial Sector Foreign Trade and International Finance Interest Sales tax Tax credits Tax refunds

To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.

Introduced: April 5, 2006 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 5, 2006
Referred to the House Committee on Ways and Means.
Apr 5, 2006
Introduced in House
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 Plain-English summary Congressional Research Service

Directs the Secretary of the Treasury to refund a portion of the excise tax paid by certain coal producers on coal exported to a foreign country or shipped to a U.S. possession after October 1, 1990.

What's happening now April 5, 2006

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 3771 Related bill To allow certain coal exporters to directly claim a refund of the excise tax unconstitutionally imposed on coal exporte…
  • S 2884 Related bill A bill to facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally i…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
Melancon, Charlie
· Apr 6, 2006
 R
Rogers, Harold
Kentucky · Apr 5, 2006
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5097: To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-5097/
MLA
"H.R. 5097: To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-5097/.
Bluebook (legal)
H.R. 5097, 109th Cong. (2026), https://openamerica.io/bill/109-HR-5097/.
Markdown link
[H.R. 5097: To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.](https://openamerica.io/bill/109-HR-5097/)
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