S 1361
114th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to extend and improve the Indian coal production tax credit.
Taxation
CoalElectric power generation and transmissionIncome tax creditsIndian lands and resources rights
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 18, 2015
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2973)
May 18, 2015
Introduced in Senate
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Latest action
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S2973)
Plain-English summary
Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from an Indian coal production facility, to eliminate: (1) the requirement that such a facility be placed in service before January 1, 2009, and (2) the limitation on the period during which such coal is required to be produced and sold.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). S. 1361: A bill to amend the Internal Revenue Code of 1986 to extend and improve the Indian coal production tax credit.. 114th Congress. Open America. https://openamerica.io/bill/114-S-1361/
"S. 1361: A bill to amend the Internal Revenue Code of 1986 to extend and improve the Indian coal production tax credit.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1361/.
S. 1361, 114th Cong. (2026), https://openamerica.io/bill/114-S-1361/.
[S. 1361: A bill to amend the Internal Revenue Code of 1986 to extend and improve the Indian coal production tax credit.](https://openamerica.io/bill/114-S-1361/)