,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bjbi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bg1 #bjai,mr4   
,da9es introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]man5tly ext5d
 ! ,indian coal production tax cr$it1 & 
= o!r purposes4  #a4 ,p]man5t ext5sion (
 ,indian coal production tax cr$it  7a7 
,9 g5]al ,section #de7;e77#aj7 ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 subp>agraph 7,a71 by     
/rik+ ! applicable doll> am\nt p] ton ( 
,indian coal & all t foll[s & ins]t+ !  
foll[+3  #d4jj p] ton ( ,indian coal--  
7i7 produc$ 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]son dur+ su* taxable ye>4
  1 &  7#b7 by /rik+ subp>agraph 7,b7 & 
ins]t+ ! foll[+3  7,b7 ,inflation       
adju/m5t ,9 ! case ( any cal5d> ye> aft]
 #bjah1 ! doll> am\nt 9 subp>agraph 7,a7

 %all be equal to ! product ( su* doll> 
am\nt & ! inflation adju/m5t factor     
det]m9$ "u p>agraph 7#b77;,b7 = ! cal5d>
 ye>1 except t su* p>agraph %all be     
appli$ by sub/itut+ #bjag = #aiib4  4   
7b7 ,def9ition ( ,indian coal           
,subp>agraph 7,a7 ( section #de7;c77#i7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ to read z foll[s3  7,a7 ,9 g5]al  
,! t]m ,indian coal means coal :i* is   
produc$ f coal res]ves :i* are-- 7i7    
own$ or controll$ by an ,indian tribe1  
7ii7 own$ or controll$ by an enroll$    
memb] ( an ,indian tribe1 or  7iii7 held
 9 tru/ by ! ,unit$ ,/ates = ! b5efit ( 
an ,indian tribe or its memb]s4  4  7c7 
,effective date ,! am5dm5ts made by ?is 
section %all apply to coal produc$ &    
sold aft] ,janu>y #a1 #bjah4