A bill to amend the Internal Revenue Code of 1986 to extend the credit for production of refined coal.
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This bill extends the tax credit for the production of refined coal. With respect to refined coal production facilities that do not produce steel industry fuel, the bill (1) allows facilities that were placed in service before January 1, 2012, to claim the credit for an additional 10 years, and (2) establishes an additional 3-year period (after December 31, 2020, and before January 1, 2024), during which facilities may qualify for the credit by being placed in service.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 759: A bill to amend the Internal Revenue Code of 1986 to extend the credit for production of refined coal.. 117th Congress. Open America. https://openamerica.io/bill/117-S-759/
"S. 759: A bill to amend the Internal Revenue Code of 1986 to extend the credit for production of refined coal.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-759/.
S. 759, 117th Cong. (2026), https://openamerica.io/bill/117-S-759/.
[S. 759: A bill to amend the Internal Revenue Code of 1986 to extend the credit for production of refined coal.](https://openamerica.io/bill/117-S-759/)