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BILL • US HOUSE
HR 7070

To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

119th Congress
Introduced by Carol Miller,

The bill extends the refined coal tax credit until 2033, allowing firms to claim credits on post‑upgrade steel‑fuel use, boosting clean‑coal investment.

Introduced in House
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Bill Summary • HR 7070

House Resolution 7070 – “Refined Coal Credit Period Extension”

Filed: 14 January 2026

Sponsor: Rep. Carol D. Miller (R‑??)

Committee: Ways & Means (Referred 14 Jan 2026)

Companion Bill: S 4112 (House‑to‑Senate version)

1. Purpose & Intent

HR 7070 amends the Internal Revenue Code (IRC) to extend the federal tax credit period for the production of refined coal and to allow the same credit to apply to coal used as fuel for the steel industry after facility modifications.

The goal is to give U.S. coal producers additional time and flexibility to qualify for renewable‑energy‑related credits, encouraging investment in cleaner coal technologies and supporting domestic steel manufacturing.

2. Key Provisions

Section Change Effect
45(e)(8)(A) • Strikes existing 10‑year limit. • Inserts a new cap: before January 1 2033.• Amends clause (ii) to read “before January 1 2033, and during such taxable year …” Extends the tax‑credit window for refined‑coal facilities from the original 10‑year period to the full span up to 2033.
45(e)(8)(D) • Removes subclause (II). • Renames subclause (III) to (II). • Removes clause (iii). • Renames clause (iv) to (iii). Re‑organizes the credit categories so that the new time frame applies to all sub‑categories, simplifying implementation.
45(d)(8)(A) • Inserts language allowing a facility “to produce steel‑industry fuel after any modification to a facility.” Expands eligibility so that coal used for steel‑industry fuel continues to qualify for the credit after plant upgrades or changes.
Effective Date • All amendments apply to refined coal produced and sold after 31 December 2025. Limits the changes to new production, ensuring existing credit claims remain unaffected.

3. Who Is Affected?

Stakeholder Impact
Refined‑coal producers Longer period to claim tax credits; increased incentive to invest in clean‑coal technologies.
Steel‑industry fuel generators Ability to keep using credit after facility upgrades, supporting the domestic steel sector.
Taxpayers & Investors Potential to schedule credits over a broader tax‐plan horizon, possibly reducing after‑tax costs for development projects.
IRS/Tax Administration Adjust credit‑calculating tables and enforcement procedures; may oversee new compliance checks for March‑23‑through‑2033 claims.

4. Procedural & Timeline Aspects

Date Action
14 Jan 2026 Introduced in the House.
14 Jan 2026 Referred to the Committee on Ways and Means.
No further actions recorded; the bill remains under committee review.

5. Related Legislation

  • S 4112 – Companion Senate version, identical in intent, currently pending Senate actions.

6. Summary

HR 7070 is a legislative extension of federal tax credits for the production of refined coal, with an opt‑in to credit steel‑industry fuel after facility modifications. By pushing the credit period to December 31 2032 (as of January 1 2033) and aligning it with modernized production practices, the bill seeks to stimulate investment in cleaner coal infrastructure and bolster U.S. steel manufacturing competitiveness. The bill is currently in committee and has not yet been voted on.

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Key Provisions Impacts Timeline
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