[Congressional Record Volume 152, Number 63 (Friday, May 19, 2006)]
[Senate]
[Page S4837]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. BUNNING:
  S. 2884. A bill to facilitate and expedit direct refunds to coal 
producers and exporters of the excise tax unconstitutionally imposed on 
coal exported from the United States; to the Committee on Finance.
  Mr. BUNNING. Mr. President, today I rise to introduce legislation 
that will ensure fair tax treatment for domestic coal producers and 
coal exporters to help them receive the coal excise tax refunds due to 
them from an unconstitutional tax they paid.
  For years the Federal Government collected the coal excise tax on 
coal exports from coal producers and coal exporters. In 1998, the 
Federal Courts declared the coal excise tax unconstitutional when 
applied to exported coal.
  Although those that export coal are entitled to the refunds of the 
unconstitutional coal excise tax on exported coal, they face serious 
and significant obstacles to obtaining refunds of the tax with the 
Internal Revenue Service and the courts.
  This legislation will end unnecessary litigation on this issue and 
simplify the IRS process that U.S. coal producers and exporters use to 
obtain refunds of the coal excise tax they paid. It also will ensure 
that the producer or exporter that actually exported the coal, and thus 
is entitled to the refund, receives that refund.
  I urge my colleagues to join me in support of this legislation.
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