,,ii  #aad? ,,congress  #a/ ,session    
,s4 #acfa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ah1 #bjae,mr4    
,da9es 7= himself1 ,mr4 ,b>rasso1 ,mr4  
,te/]1 ,mr4 ,moran1 & ,ms4 ,heitkamp7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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
 ( ! ,int]nal ,rev5ue ,code ( #aihf 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$it  7#a7 ,9    
g5]al ,section #ch7;c77#d77;,b7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
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