,i #aac? ,,congress #b;d ,session ,h4 ,r4 #dghe ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,may #cj1 #bjad ,mr4 ,da9es 7= himself & ,mrs4 ,kirkpatrick7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to ext5d & improve ! ,indian coal production tax cr$it4 #a4 ,ext5sion & improvem5t ( ,indian coal production tax cr$it 7a7 ,repeal ( limitation bas$ on date facility is plac$ 9 s]vice ,section #de7;d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7#aj7 ,indian coal production facility ,! t]m ,indian coal production facility means a facility t produces ,indian coal4 4 7b7 ,repeal ( limitation on p]iod dur+ :i* coal mu/ be produc$ & sold2 treatm5t ( sales to relat$ p>ties ,section #de7;e77#aj77;,a7 ( su* ,code is am5d$ by /rik+ p] ton ( ,indian coal-- & all t foll[s & ins]t+ ! foll[+3 p] ton ( ,indian coal-- 7i7 produc$ by ! taxpay] at an ,indian coal production facility1 & 7ii7 sold 7ei!r directly by ! taxpay] or aft] sale or transf] to "o or m relat$ p]sons7 to an unrelat$ p]son4 4 7c7 ,repeal ( limitation on treatm5t z a specifi$ cr$it 7#a7 ,9 g5]al ,section #ch7;c77#d77;,b7 ( su* ,code is am5d$ by r$esignat+ clauses 7iv7 ?r\gh 7ix7 z clauses 7v7 ?r\gh 7x71 respectively1 & by ins]t+ aft] clause 7iii7 ! foll[+ new clause3 7iv7 ! cr$it det]m9$ "u section #de to ! ext5t t su* cr$it is attributable to section #de7;e77#aj7 7relat+ to ,indian coal production facilities71 4 7#b7 ,con=m+ am5dm5t ,section #de7;e77#aj7 ( su* ,code is am5d$ by /rik+ subp>agraph 7,d74 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to coal produc$ & sold aft] ! date ( ! enactm5t ( ?is ,act1 9 taxable ye>s end+ aft] su* date4