[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3771 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3771

   To allow certain coal exporters to directly claim a refund of the 
    excise tax unconstitutionally imposed on coal exported by such 
                               exporters.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 14, 2005

    Mr. Davis of Kentucky (for himself, Mr. Lewis of Kentucky, Mr. 
Jefferson, Mr. English of Pennsylvania, and Mr. Jindal) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To allow certain coal exporters to directly claim a refund of the 
    excise tax unconstitutionally imposed on coal exported by such 
                               exporters.

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

SECTION 1. SPECIAL RULES FOR REFUND OF THE COAL EXCISE TAX TO CERTAIN 
              COAL EXPORTERS.

    (a) In General.--Notwithstanding sections 6416(a)(1) and (c) and 
6511 of the Internal Revenue Code of 1986, if--
            (1) an exporter establishes that such exporter exported 
        coal to a foreign country or shipped coal to a possession of 
        the United States on or after January 1, 1992, and on or before 
        December 31, 2004,
            (2) such exporter filed a return on or after December 31, 
        1992, and on or before April 15, 2005, and
            (3) such exporter files a claim for refund not later than 
        the close of the 1-year period beginning on the date of the 
        enactment of this Act,
then the Secretary of the Treasury shall pay to such exporter an amount 
equal to $0.825 per ton of such coal.
    (b) Limitation.--Subsection (a) shall not apply with respect to 
exported coal if a credit or refund of tax imposed by section 4121 of 
such Code on such coal has been allowed or made as of the date that the 
claim is filed under this section with respect to such coal.
    (c) Subsequent Refund Prohibited.--If an exporter is paid a refund 
pursuant to this section with respect to any amount of exported coal, 
no credit or refund shall be allowed or made to any other person with 
respect to the tax imposed by section 4121 of such Code on such coal.
    (d) Exporters Related to Producers Excluded.--Subsection (a) shall 
not apply with respect to coal exported to a foreign country or shipped 
to a possession of the United States if the exporter of such coal--
            (1) is also the producer of such coal,
            (2) is related (within the meaning of section 144(a)(3) of 
        such Code) to the producer or seller of such coal, or
            (3) has a contract, fee arrangement, or any other agreement 
        with the producer or seller of such coal to sell such coal to a 
        third party on behalf of the producer or seller of such coal.
    (e) Timing of Refund.--With respect to any claim for refund filed 
pursuant to this section, the Secretary of the Treasury shall determine 
whether the requirements of this section are met not later than 90 days 
after such claim is filed. If the Secretary determines that the 
requirements of this section are met, the claim for refund shall be 
paid not later than 90 days after the Secretary makes such 
determination.
    (f) Interest.--Any refund paid pursuant to this section shall be 
paid by the Secretary of the Treasury with interest from the date of 
overpayment determined by using the overpayment rate and method under 
section 6621 of such Code.
    (g) Standing.--This section shall not confer standing upon an 
exporter described in subsection (a) to commence, or intervene in, any 
judicial proceeding concerning a claim for refund by a coal producer. 
This section shall not confer standing upon a coal producer to 
commence, or intervene in, any judicial proceeding concerning a claim 
for refund by such exporter.
                                 <all>