Sponsors (2)
The bill preserves near-term jobs and revenue for refined coal producers by extending a production tax credit through 2032 and setting a clear cutoff, while increasing federal spending and risking slower investment in cleaner energy.
Refined coal producers and their workers see continued revenue support because the production tax credit is extended for coal sold through 2032, which helps preserve jobs and business cash flow at facilities that produce refined coal after 2025.
Producers and investors gain regulatory clarity because the bill sets a clear calendar cutoff (Jan 1, 2033), improving planning and investment certainty over the next several years.
Continuing the production tax credit maintains federal tax expenditures for refined coal, which increases government spending pressures and could contribute to higher deficits or crowd out other federal priorities.
Providing tax support for refined coal may discourage investment in cleaner energy alternatives and slow decarbonization, with long-term environmental and public-health consequences for the general public.
Based on analysis of 2 sections of legislative text.
Extends the refined coal production tax credit to apply to refined coal produced and sold before Jan 1, 2033, for production sold after Dec 31, 2025.
Introduced January 14, 2026 by Carol Devine Miller · Last progress January 14, 2026
Extends the federal tax credit for refined coal so that the credit can apply to refined coal produced and sold before January 1, 2033. The change replaces a prior facility-specific 10-year window and takes effect for refined coal produced and sold after December 31, 2025. Makes conforming edits to related Internal Revenue Code provisions to remove and renumber certain subclauses and inserts additional text in a related subsection of the tax code.