To amend the Internal Revenue Code of 1986 to modify the refined coal credit to include qualified coal waste sludge recycling.
Last action on Apr 20, 2007Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to expand the definition of "refined coal" for purposes of the tax credit for electricity produced from certain renewable resources to include coal produced from a qualified coal waste sludge recycling process. Defines "qualified coal waste sludge recycling process" as a process using a facility to liquefy coal waste sludge and distribute the liquefied coal waste sludge on the coal to create a feedstock for the manufacture of coke.
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