[Congressional Record Volume 163, Number 72 (Thursday, April 27, 2017)]
[Senate]
[Page S2619]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES (for himself, Ms. Heitkamp, Mr. Barrasso, and Mr. 
        Tester):
  S. 975. A bill to amend the Internal Revenue Code of 1986 to 
permanently extend the Indian coal production tax credit; to the 
Committee on Finance.
  Mr. DAINES. Mr. President, I ask unanimous consent that the text of 
the legislation to amend the Internal Revenue Code of 1986 to 
permanently extend the Indian coal production tax credit be printed in 
the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                 S. 975

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

     SECTION 1. PERMANENT EXTENSION OF INDIAN COAL PRODUCTION TAX 
                   CREDIT.

       (a) In General.--Section 45(e)(10)(A) of the Internal 
     Revenue Code of 1986 is amended by striking ``per ton of 
     Indian coal--'' and all that follows and inserting the 
     following: ``per ton of Indian coal--
       ``(i) produced by the taxpayer at an Indian coal production 
     facility, and
       ``(ii) sold (either directly by the taxpayer or after sale 
     or transfer to one or more related persons) to an unrelated 
     person.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to coal produced and sold after January 1, 2017.
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