James Justice (R-WV)
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.
A Republican bill with no cosponsors
Last activity — Read twice and referred to the Committee on Finance.
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 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
- Scored +5
Would business owners be better off under this?
Owners of refined coal facilities directly benefit from the extended tax credits.
- Scored +4
Would people in rural areas be better off under this?
Supports the economic stability of rural regions where coal production is centered.
- Scored +3
Would union members be better off under this?
Extended credits help preserve industrial jobs in the coal sector, often unionized.
The opposite· 3 of 10
- Scored -6
Does this reduce how much oil, gas and coal is produced?
The bill explicitly extends the incentive to produce refined coal.
- Scored -5
Does this cut the pollution that drives climate change?
Extending credits for coal production incentivizes the use of fossil fuels over cleaner energy.
- Scored -4
Does this better protect air, water and wildlife?
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. Tap or hover a score for the reason it gave.
- Environment Energy And Infrastructure
- Does this invest in rural communities? — Coal production facilities are often located in rural areas, providing local economic support. Does this reduce how much oil, gas and coal is produced? — The bill explicitly extends the incentive to produce refined coal. Does this cut the pollution that drives climate change? — Extending credits for coal production incentivizes the use of fossil fuels over cleaner energy. Does this better protect air, water and wildlife? — The bill encourages continued reliance on coal, which generally has higher environmental impacts. Does this put more money into wind, solar and other renewable power? — By subsidizing coal, it may divert investment away from renewable alternatives.
- Demographic And Interest Groups
- Would business owners be better off under this? — Owners of refined coal facilities directly benefit from the extended tax credits. Would people in rural areas be better off under this? — Supports the economic stability of rural regions where coal production is centered. Would union members be better off under this? — Extended credits help preserve industrial jobs in the coal sector, often unionized. Would billionaires be better off under this? — Benefits billionaires who own major energy corporations. Would high-income households be better off under this? — Investors in the coal industry may see increased returns. Would people with substantial wealth be better off under this? — Benefits those with significant investments in energy and coal production. Would the very wealthiest people be better off under this? — Benefits large-scale owners of coal processing infrastructure. Would children be better off under this? — Long-term environmental impacts of coal use may negatively affect future generations. Would people in their twenties and thirties be better off under this? — Environmental concerns regarding coal typically alienate younger demographics. Would people in cities be better off under this? — Potential negative impacts from increased fossil fuel production on air quality.
- Economy And Finance
- Does this make it easier to run a small business? — Provides specific tax relief for businesses producing refined coal. Is this likely to create jobs? — Extending production credits may incentivize continued operation and employment in the refined coal sector. Does this cut taxes for small businesses? — Small businesses involved in refined coal production may benefit from the extended tax credit. Is this likely to grow the economy? — Provides financial support to a specific industrial sector, potentially aiding short-term growth in that area. Does this raise the taxes companies pay? — The bill provides tax credits, which effectively reduces corporate tax revenue. Does this reduce what the federal government owes? — Tax credits reduce federal revenue, which can potentially increase the national debt. Does this make the government pay for what it commits to? — Extending tax expenditures generally deviates from strict fiscal austerity.
- 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.