S. 4112

Summary

S. 4112, 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, was introduced in the Senate on Mar 17, 2026 by Sen. James Justice (R). It was referred to Finance, and last saw action on Mar 17, 2026: Read twice and referred to the Committee on Finance.

Record

Text

S. 4112 has no co-sponsors and has not gone to a roll call.

119 S4112 IS: To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.
 U.S. Senate
 2026-03-17
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  2d Session  S. 4112  IN THE SENATE OF THE UNITED STATES   March 17, 2026   Mr. Justice  introduced the following bill; which was read twice and referred to the  Committee on Finance    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.
1.
Extension of credit period for refined coal production
(a)
In general
 Section 45(e)(8)(A)  of the Internal Revenue Code of 1986 is amended—
(1)
in clause (i), by striking  during the 10-year period beginning on the date the facility was originally placed in service  and inserting  before January 1, 2033 , and
(2)
in clause (ii), by amending subclause (II) to read as follows:
(II)
before January 1, 2033, and during such taxable year.
  .
(b)
Conforming amendments
(1)
Section 45(e)(8)(D) of such Code is amended—
(A)
in clause (ii)—
(i)
by striking subclause (II), and
(ii)
by redesignating subclause (III) as subclause (II),
(B)
by striking clause (iii), and
(C)
by redesignating clause (iv) as clause (iii).
(2)
Section 45(d)(8)(A) of such Code is amended by inserting  which allows such facility to produce steel industry fuel  after  any modification to a facility .
(c)
Effective date
The amendments made by this section shall apply to refined coal produced and sold after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

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.

Sponsors

Sen. James Justice (R) sponsors S. 4112 alone.

James Justice

Sen. · R–WV · Sponsor

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Committees

S. 4112 went before 1 committee: Finance.

Finance

Finance

Referred To · Mar 17, 2026 · 902 Bills

Actions

S. 4112 has taken 2 actions since Mar 17, 2026.

Votes

S. 4112 has not gone to a roll call.

Related bills

1 bill is related to S. 4112, as Identical bill.

HR 7070To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.Jan 14, 2026 · Referred to the House Committee on Ways and Means. · Identical bill

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Titles

S. 4112 goes by 2 titles.

• 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. — Official Title as Introduced
• 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. — Display Title

Lobbying

2 clients hired 2 firms and 6 registered lobbyists who named S. 4112 in 4 quarterly filings, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Agriculture, Bankruptcy, Budget/Appropriations, Clean Air and Water (quality), Disaster Planning/Emergencies, Economics/Economic Development, Energy/Nuclear.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files S. 4112 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 4112’s is Taxation.

Source: congress.gov · legiscan.com