I 

112TH CONGRESS 

1ST SESSION H. R. 2223 

To amend the Internal Revenue Code of 1986 to extend and modify the 

section 45 credit for refined coal from steel industry fuel, and for other 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 16, 2011 

Mr. GERLACH (for himself, Mr. DOYLE, Mr. MURPHY of Pennsylvania, Mr. 

SHUSTER, Mrs. CAPITO, Mr. HOLDEN, and Mr. MCKINLEY) 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 

and modify the section 45 credit for refined coal from 

steel industry fuel, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Steel Industry Support 

5 Act of 2011’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 

7 STEEL INDUSTRY FUEL. 

8 (a) CREDIT PERIOD.— 


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1 (1) IN GENERAL.—Subclause (II) of section 

2 45(e)(8)(D)(ii) of the Internal Revenue Code of 

3 1986 is amended to read as follows: 

4 ‘‘(II) CREDIT PERIOD.—In lieu 

5 of the 10-year period referred to in 

6 clauses (i) and (ii)(II) of subpara7 graph (A), the credit period shall be 

8 the period beginning on the date that 

9 the facility first produces steel indus10 try fuel that is sold to an unrelated 

11 person after September 30, 2008, and 

12 ending 10 years after such date.’’. 

13 (2) CONFORMING AMENDMENT.—Section 

14 45(e)(8)(D) of such Code is amended by striking 

15 clause (iii) and by redesignating clause (iv) as clause 

16 (iii). 

17 (b) EXTENSION OF PLACED-IN-SERVICE DATE.— 

18 Subparagraph (A) of section 45(d)(8) of the Internal Rev19 enue Code of 1986 is amended— 

20 (1) by striking ‘‘(or any modification to a facil21 ity)’’; and 

22 (2) by striking ‘‘January 1, 2010’’ and insert23 ing ‘‘July 1, 2012’’. 

24 (c) CLARIFICATIONS.— 


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1 (1) STEEL INDUSTRY FUEL.—Subclause (I) of 

2 section 45(c)(7)(C)(i) of the Internal Revenue Code 

3 of 1986 is amended by inserting ‘‘, a blend of coal 

4 and petroleum coke, or other coke feedstock’’ after 

5 ‘‘on coal’’. 

6 (2) OWNERSHIP INTEREST.—Section 45(d)(8) 

7 of such Code is amended by adding at the end the 

8 following new flush sentence: 

9 ‘‘With respect to a facility producing steel industry 

10 fuel, no person (including a ground lessor, customer, 

11 supplier, or technology licensor) shall be treated as 

12 having an ownership interest in the facility or as 

13 otherwise entitled to the credit allowable under this 

14 section with respect to such facility if such person’s 

15 rent, license fee, or other entitlement to net pay16 ments from the owner of such facility is measured 

17 by a fixed dollar amount or a fixed amount per ton, 

18 or otherwise determined without regard to the profit 

19 or loss of such facility.’’. 

20 (3) PRODUCTION AND SALE.—Subparagraph 

21 (D) of section 45(e)(8) of such Code, as amended by 

22 subsection (a)(2), is amended by redesignating 

23 clause (iii) as clause (iv) and by inserting after 

24 clause (ii) the following new clause: 


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1 ‘‘(iii) PRODUCTION AND SALE.—The 

2 owner of a facility producing steel industry 

3 fuel shall be treated as producing and sell4 ing steel industry fuel where that owner 

5 manufactures such steel industry fuel from 

6 coal, a blend of coal and petroleum coke, 

7 or other coke feedstock to which it has 

8 title. The sale of such steel industry fuel 

9 by the owner of the facility to a person 

10 who is not the owner of the facility shall 

11 not fail to qualify as a sale to an unrelated 

12 person solely because such purchaser may 

13 also be a ground lessor, supplier, or cus14 tomer.’’. 

15 (d) SPECIFIED CREDIT FOR PURPOSES OF ALTER16 NATIVE MINIMUM TAX EXCLUSION.—Subclause (II) of 

17 section 38(c)(4)(B)(iii) of the Internal Revenue Code of 

18 1986 is amended by inserting ‘‘(in the case of a refined 

19 coal production facility producing steel industry fuel, dur20 ing the credit period set forth in section 

21 45(e)(8)(D)(ii)(II))’’ after ‘‘service’’. 

22 (e) EFFECTIVE DATES.— 

23 (1) IN GENERAL.—The amendments made by 

24 subsections (a), (b), and (d) shall apply to fuel pro25 duced and sold after September 30, 2008. 


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1 (2) CLARIFICATIONS.—The amendments made 

2 by subsection (c) shall take effect as if included in 

3 the amendments made by the Energy Improvement 

4 and Extension Act of 2008. 

Æ 


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