[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3352 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3352

 To amend the Internal Revenue Code of 1986 to clarify the credit for 
             producing fuel from a nonconventional source.


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                    IN THE HOUSE OF REPRESENTATIVES

                           November 27, 2001

  Mr. Doyle (for himself, Mr. Ney, and Mr. Visclosky) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to clarify the credit for 
             producing fuel from a nonconventional source.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF CREDIT FOR PRODUCING FUEL FROM A 
              NONCONVENTIONAL SOURCE.

    (a) Definitions Related to Coal.--Subsection (c) of section 29 of 
the Internal Revenue Code of 1986 (relating to definition of qualified 
fuels) is amended by adding at the end the following new paragraph:
            ``(4) Definitions related to coal.--
                    ``(A) Solid synthetic fuels produced from coal.--
                The term `solid synthetic fuels produced from coal' 
                includes a solid synthetic fuel produced from coal and 
                coal waste sludge.
                    ``(B) Coal waste sludge.--The term `coal waste 
                sludge' means the tar decanter sludge and related 
                byproducts of the coking process that are treated as 
                hazardous wastes under applicable Federal environmental 
                rules, absent processing with coal into a solid 
                synthetic fuel.''.
    (b) Facility Definition.--Subsection (g) of section 29 of such Code 
(related to extension for certain facilities) is amended by adding at 
the end the following new paragraph:
            ``(3) Facility.--For purposes of paragraph (1), the term 
        `facility' includes a plant that processes coal and coal waste 
        sludge into a solid synthetic fuel for use as a feedstock for 
        the manufacture of coke, except to the extent that a credit 
        would otherwise be allowed under this section for the 
        production of the coke.''.
    (c) Effective Dates.--
            (1) The amendment made by subsection (a) shall apply as if 
        included in section 231 of the Crude Oil Windfall Profits Tax 
        Act of 1980.
            (2) The amendment made by subsection (b) shall apply as if 
        included in section 1918 of the Energy Policy Act of 1992.
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