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.

This bill extends the tax credit period for producing refined coal, which is used as fuel in the steel industry. It directly affects companies that manufacture refined coal and sell it to steel producers. The key change allows these companies to claim a tax credit for coal produced and sold after December 31, 2025, instead of the previous 10-year limit from when the facility started operating. The credit can now be claimed for production before January 1, 2033, and during the taxable year in which the coal is sold.