Bill · S. 4112· Senate(119-S-4112)
A bill to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.
- Introduced
- 3/17/2026
- Last activity
- 3/17/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- James Justice
- Cosponsors
- None
- Introduced
- In Committee
What this bill would do
This bill amends the Internal Revenue Code of 1986 to change the credit period for producing refined coal. It replaces the original 10-year credit period with a new deadline of January 1, 2033. The bill also includes conforming amendments to the code and specifies that these changes apply to refined coal produced and sold after December 31, 2025.
Yes· 3 of 12
Would business owners be better off under this?+5
Owners of refined coal facilities directly benefit from the extended tax credits.
Would people in rural areas be better off under this?+4
Supports the economic stability of rural regions where coal production is centered.
Would union members be better off under this?+3
Extended credits help preserve industrial jobs in the coal sector, often unionized.
The opposite· 3 of 10
Does this reduce how much oil, gas and coal is produced?-6
The bill explicitly extends the incentive to produce refined coal.
Does this cut the pollution that drives climate change?-5
Extending credits for coal production incentivizes the use of fossil fuels over cleaner energy.
Does this better protect air, water and wildlife?-4
The bill encourages continued reliance on coal, which generally has higher environmental impacts.
Who it would affect, and how
Potential Positive Impacts for People
- Extended Tax Credits: Section 1(a) extends the credit period for refined coal production to January 1, 2033, which provides a longer window for facilities to receive these credits.
Potential Negative Impacts for People
- No negative impacts for individuals or groups are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Environment Energy And Infrastructure
- Improves Rural Development+2Reduces Fossil Fuel Production-6Reduces Carbon Emissions-5Improves Environmental Protections-4Increases Renewable Energy Investment-2
- Demographic And Interest Groups
- Good For Business Owners+5Good For Rural Residents+4Good For Union Workers+3Good For Billionaires+1Good For High Income Households+1Good For High Net Worth Individuals+1Good For Ultra High Net Worth Individuals+1Good For Children-2Good For Young Adults-2Good For Urban Residents-1
- Economy And Finance
- Improves Small Business Support+2Increases Job Creation+2Reduces Small Business Taxes+2Improves Economic Growth+1Increases Corporate Taxes-2Reduces National Debt-2Improves Fiscal Responsibility-1
- 3/17/2026
- Read twice and referred to the Committee on Finance.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.