Carol Miller (R-WV)
To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.
A Republican bill with 2 Republican cosponsors · See all 2 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986. The primary goal is to extend the credit period for the production of refined coal. It changes the current time limits for these credits to a date before January 1, 2033. The bill also includes conforming amendments to the existing code. These changes apply to refined coal produced and sold after December 31, 2025.
Yes· 3 of 6
- Scored +4
Would business owners be better off under this?
Business owners in the refined coal industry benefit from the extended period of tax credits.
- Scored +3
Does this cut taxes for small businesses?
The bill extends the availability of tax credits for the production of refined coal, benefiting businesses in that sector.
- Scored +2
Is this likely to create jobs?
Extending coal production tax credits provides financial incentives that may encourage continued or increased coal production activity.
The opposite
- Scored -2
Does this reduce how much oil, gas and coal is produced?
By extending tax credits for refined coal, the bill incentivizes the continued production and use of fossil fuels.
Who it would affect, and how
Potential Positive Impacts for People
- Extended Credit Period for Refined Coal: The bill changes the credit period from a 10-year term starting from when a facility was first used to a specific date before January 1, 2033 (Section 1(a)). This extension could provide more time for the production of refined coal to receive tax credits.
Potential Negative Impacts for People
- No negative impacts are explicitly stated in the text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this cut taxes for small businesses? — The bill extends the availability of tax credits for the production of refined coal, benefiting businesses in that sector. Is this likely to grow the economy? — The extension of tax credits for coal production supports the specific industry sector's economic activity. Does this make it easier to run a small business? — The bill provides a tax incentive that supports companies involved in the production and sale of refined coal. Is this likely to create jobs? — Extending coal production tax credits provides financial incentives that may encourage continued or increased coal production activity.
- Demographic And Interest Groups
- Would business owners be better off under this? — Business owners in the refined coal industry benefit from the extended period of tax credits. Would people in rural areas be better off under this? — The bill supports coal production, which is a significant economic driver in many rural areas.
- Environment Energy And Infrastructure
- Does this reduce how much oil, gas and coal is produced? — By extending tax credits for refined coal, the bill incentivizes the continued production and use of fossil fuels.
- 8/20/2026
- 1 Cosponsor added.
- 4/27/2026
- 1 Cosponsor added.
- 1/14/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House
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.
Andy BarrRepublican · Kentucky
H. GriffithRepublican · Virginia