,,ii  #aafth ,,congress  #ast ,session  
,s4 #acbg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #f1       
#bjai,mr4 ,hoeven 7for himself and ,mr4 
,cramer7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to extend the credit for          
production of refined coal4  #a4        
,extension of refined coal production   
tax credit  7a7 ,extension of period    
during which refined coal can be        
produced ,section #de7;e77#h7 of the    
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new subparagraph3  7,e7       
,extension of credit period for certain 
refined coal facilities ,in the case of 
a refined coal production facility which
 does not produce steel industry fuel   
and which is placed in service before   
,january #a1 #bjab1 clauses 7i7 and     
7ii77,,ii7 of subparagraph 7,a7 shall   
each be applied by substituting #bj-year

 period for #aj-year period4  4  7b7    
,extension of period during which       
refined coal facilities can be qualified
 ,subparagraph 7,b7 of section          
#de7;d77#h7 of the ,internal ,revenue   
,code of #aihf is amended-- 7#a7 by     
striking placed in service after and    
inserting placed in service-- 7i7 after 
2  7#b7 by striking the period at the   
end and inserting 1 or2 and  7#c7 by    
adding at the end the following new     
clause3  7ii7 after ,december #ca1      
#bjah1 and before ,january #a1 #bjbb4  4
  7c7 ,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