,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dghe  ,,in ,,the ,,house ,,of  
,,representatives  ,may #cj1 #bjad ,mr4 
,daines 7for himself and ,mrs4          
,kirkpatrick7 introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to extend and improve   
the ,indian coal production tax credit4 
#a4 ,extension and improvement of       
,indian coal production tax credit  7a7 
,repeal of limitation based on date     
facility is placed in service ,section  
#de7;d7 of the ,internal ,revenue ,code 
of #aihf is amended to read as follows3 
7#aj7 ,indian coal production facility  
,the term ,indian coal production       
facility means a facility that produces 
,indian coal4  4  7b7 ,repeal of        
limitation on period during which coal  
must be produced and sold2 treatment of 
sales to related parties ,section       
#de7;e77#aj77;,a7 of such ,code is      
amended by striking per ton of ,indian  

coal-- and all that follows and         
inserting the following3  per ton of    
,indian coal-- 7i7 produced by the      
taxpayer at an ,indian coal production  
facility1 and  7ii7 sold 7either        
directly by the taxpayer or after sale  
or transfer to one or more related      
persons7 to an unrelated person4  4  7c7
 ,repeal of limitation on treatment as a
 specified credit  7#a7 ,in general     
,section #ch7;c77#d77;,b7 of such ,code 
is amended by redesignating clauses 7iv7
 through 7ix7 as clauses 7v7 through    
7x71 respectively1 and by inserting     
after clause 7iii7 the following new    
clause3  7iv7 the credit determined     
under section #de to the extent that    
such credit is attributable to section  
#de7;e77#aj7 7relating to ,indian coal  
production facilities71  4  7#b7        
,conforming amendment ,section          
#de7;e77#aj7 of such ,code is amended by
 striking subparagraph 7,d74  7d7       
,effective date ,the amendments made by 
this section shall apply to coal        

produced and sold after the date of the 
enactment of this ,act1 in taxable years
 ending after such date4