To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.

H.R. 5097 was designed to establish a streamlined process for coal producers and exporters to reclaim federal excise taxes they paid on coal exports after October 1, 1990. The bill followed a series of court rulings that found taxing exported coal violated the Export Clause of the U.S. Constitution. By facilitating these direct refunds, the legislation aimed to return millions of dollars in unconstitutional tax collections to the domestic coal industry.