To amend the Internal Revenue Code of 1986 to extend the credit for production of refined coal.

H.R. 2622 · 116th Congress · May 9, 2019 · Lineage

A BILL

(a)

In general— Section 45(e)(8) of the Internal Revenue Code of 1986 is amended—

(1)

in subparagraph (A), by striking “10-year period” each place it appears and inserting “12-year period”, and

(2)

in subparagraph (D)(ii)(II), by striking “10-year period” and inserting “12-year period”.

(b)

Effective date— The amendments made by this section shall apply to coal produced and sold after December 31, 2018.