109 HR 5453 IH: To amend the Internal Revenue Code of 1986 to extend the U.S. House of Representatives 2006-05-23 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.

I 109th CONGRESS 2d Session H. R. 5453 IN THE HOUSE OF REPRESENTATIVES May 23, 2006 Mr. Shimkus (for himself, Mr. Boucher, Mr. Akin, Mr. Costello, Mrs. Cubin, Mr. Rahall, Mr. Hunter, Mr. Skelton, Mr. English of Pennsylvania, and Mr. Pomeroy) 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 extend the excise tax credits for certain liquid fuel derived from coal.

1.

Extension of excise tax credits for certain liquid fuel derived from coal

(a)

Alternative fuel credit

Paragraph (4) of section 6426(d) of the Internal Revenue Code of 1986 (relating to termination) is amended by inserting (December 31, 2020, in the case of any sale or use involving liquid fuel derived from coal which is described in paragraph (2)(E)) before the period at the end. (b)

Alternative fuel mixture credit

Paragraph (3) of section 6426(e) of such Code (relating to termination) is amended by inserting (December 31, 2020, in the case of any sale or use involving liquid fuel derived from coal which is described in subsection (d)(2)(E)) before the period at the end. (c)

Refundability of credit

Paragraph (5) of section 6427(e) of such Code (relating to termination) is amended— (1)by striking and at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , and, and by adding at the end the following new subparagraph: (E)any alternative fuel or alternative fuel mixture (as so defined) involving liquid fuel derived from coal which is described in section 6426(d)(2)(E) sold or used after December 31, 2020. , and (2)by inserting or (E) after subparagraph (D) in subparagraph (C). (d)

Effective date

The amendments made by this section shall apply to any sale or use for any period after September 30, 2006.