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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Steel Industry Support 
Act of 2011’’. 
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 
STEEL INDUSTRY FUEL. 
(a) CREDIT PERIOD.— 
VerDate Mar 15 2010 
21:45 Jun 20, 2011
Jkt 099200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H2223.IH
H2223
srobinson on DSK4SPTVN1PROD with BILLS
(1) IN
GENERAL.—Subclause (II) of section 
45(e)(8)(D)(ii) of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘(II) CREDIT
PERIOD.—In lieu 
of the 10-year period referred to in 
clauses (i) and (ii)(II) of subpara-
graph (A), the credit period shall be 
the period beginning on the date that 
the facility first produces steel indus-
try fuel that is sold to an unrelated 
person after September 30, 2008, and 
ending 10 years after such date.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
45(e)(8)(D) of such Code is amended by striking 
clause (iii) and by redesignating clause (iv) as clause 
(iii). 
(b) EXTENSION
OF PLACED-IN-SERVICE DATE.— 
Subparagraph (A) of section 45(d)(8) of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘(or any modification to a facil-
ity)’’; and 
(2) by striking ‘‘January 1, 2010’’ and insert-
ing ‘‘July 1, 2012’’. 
(c) CLARIFICATIONS.— 
VerDate Mar 15 2010 
21:45 Jun 20, 2011
Jkt 099200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H2223.IH
H2223
srobinson on DSK4SPTVN1PROD with BILLS
(1) STEEL INDUSTRY FUEL.—Subclause (I) of 
section 45(c)(7)(C)(i) of the Internal Revenue Code 
of 1986 is amended by inserting ‘‘, a blend of coal 
and petroleum coke, or other coke feedstock’’ after 
‘‘on coal’’. 
(2) OWNERSHIP
INTEREST.—Section 45(d)(8) 
of such Code is amended by adding at the end the 
following new flush sentence: 
‘‘With respect to a facility producing steel industry 
fuel, no person (including a ground lessor, customer, 
supplier, or technology licensor) shall be treated as 
having an ownership interest in the facility or as 
otherwise entitled to the credit allowable under this 
section with respect to such facility if such person’s 
rent, license fee, or other entitlement to net pay-
ments from the owner of such facility is measured 
by a fixed dollar amount or a fixed amount per ton, 
or otherwise determined without regard to the profit 
or loss of such facility.’’. 
(3) PRODUCTION
AND
SALE.—Subparagraph 
(D) of section 45(e)(8) of such Code, as amended by 
subsection (a)(2), is amended by redesignating 
clause (iii) as clause (iv) and by inserting after 
clause (ii) the following new clause: 
VerDate Mar 15 2010 
21:45 Jun 20, 2011
Jkt 099200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H2223.IH
H2223
srobinson on DSK4SPTVN1PROD with BILLS
‘‘(iii) PRODUCTION
AND
SALE.—The 
owner of a facility producing steel industry 
fuel shall be treated as producing and sell-
ing steel industry fuel where that owner 
manufactures such steel industry fuel from 
coal, a blend of coal and petroleum coke, 
or other coke feedstock to which it has 
title. The sale of such steel industry fuel 
by the owner of the facility to a person 
who is not the owner of the facility shall 
not fail to qualify as a sale to an unrelated 
person solely because such purchaser may 
also be a ground lessor, supplier, or cus-
tomer.’’. 
(d) SPECIFIED CREDIT FOR PURPOSES OF ALTER-
NATIVE MINIMUM TAX EXCLUSION.—Subclause (II) of 
section 38(c)(4)(B)(iii) of the Internal Revenue Code of 
1986 is amended by inserting ‘‘(in the case of a refined 
coal production facility producing steel industry fuel, dur-
ing 
the 
credit 
period 
set 
forth 
in 
section 
45(e)(8)(D)(ii)(II))’’ after ‘‘service’’. 
(e) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
subsections (a), (b), and (d) shall apply to fuel pro-
duced and sold after September 30, 2008. 
VerDate Mar 15 2010 
21:45 Jun 20, 2011
Jkt 099200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H2223.IH
H2223
srobinson on DSK4SPTVN1PROD with BILLS
(2) CLARIFICATIONS.—The amendments made 
by subsection (c) shall take effect as if included in 
the amendments made by the Energy Improvement 
and Extension Act of 2008. 
Æ 
VerDate Mar 15 2010 
21:45 Jun 20, 2011
Jkt 099200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H2223.IH
H2223
srobinson on DSK4SPTVN1PROD with BILLS