I 
109TH CONGRESS 
1ST SESSION H. R. 3771 
To allow certain coal exporters to directly claim a refund of the excise 
tax unconstitutionally imposed on coal exported by such exporters. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 14, 2005 
Mr. DAVIS of Kentucky (for himself, Mr. LEWIS of Kentucky, Mr. JEFFER-
SON, Mr. ENGLISH of Pennsylvania, and Mr. JINDAL) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To allow certain coal exporters to directly claim a refund 
of the excise tax unconstitutionally imposed on coal ex-
ported by such exporters. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SPECIAL RULES FOR REFUND OF THE COAL EX-
CISE TAX TO CERTAIN COAL EXPORTERS. 
(a) 
IN
GENERAL.—Notwithstanding 
sections 
6416(a)(1) and (c) and 6511 of the Internal Revenue 
Code of 1986, if— 
(1) an exporter establishes that such exporter 
exported coal to a foreign country or shipped coal to
a possession of the United States on or after Janu-
ary 1, 1992, and on or before December 31, 2004, 
(2) such exporter filed a return on or after De-
cember 31, 1992, and on or before April 15, 2005, 
and 
(3) such exporter files a claim for refund not 
later than the close of the 1-year period beginning 
on the date of the enactment of this Act, 
then the Secretary of the Treasury shall pay to such ex-
porter an amount equal to $0.825 per ton of such coal. 
(b) LIMITATION.—Subsection (a) shall not apply with 
respect to exported coal if a credit or refund of tax im-
posed by section 4121 of such Code on such coal has been 
allowed or made as of the date that the claim is filed under 
this section with respect to such coal. 
(c) SUBSEQUENT REFUND PROHIBITED.—If an ex-
porter is paid a refund pursuant to this section with re-
spect to any amount of exported coal, no credit or refund 
shall be allowed or made to any other person with respect 
to the tax imposed by section 4121 of such Code on such 
coal. 
(d) EXPORTERS
RELATED
TO
PRODUCERS
EX-
CLUDED.—Subsection (a) shall not apply with respect to 
coal exported to a foreign country or shipped to a posses-
sion of the United States if the exporter of such coal—
(1) is also the producer of such coal, 
(2) is related (within the meaning of section 
144(a)(3) of such Code) to the producer or seller of 
such coal, or 
(3) has a contract, fee arrangement, or any 
other agreement with the producer or seller of such 
coal to sell such coal to a third party on behalf of 
the producer or seller of such coal. 
(e) TIMING OF REFUND.—With respect to any claim 
for refund filed pursuant to this section, the Secretary of 
the Treasury shall determine whether the requirements of 
this section are met not later than 90 days after such 
claim is filed. If the Secretary determines that the require-
ments of this section are met, the claim for refund shall 
be paid not later than 90 days after the Secretary makes 
such determination. 
(f) INTEREST.—Any refund paid pursuant to this 
section shall be paid by the Secretary of the Treasury with 
interest from the date of overpayment determined by using 
the overpayment rate and method under section 6621 of 
such Code. 
(g) STANDING.—This section shall not confer stand-
ing upon an exporter described in subsection (a) to com-
mence, or intervene in, any judicial proceeding concerning 
a claim for refund by a coal producer. This section shall
not confer standing upon a coal producer to commence, 
or intervene in, any judicial proceeding concerning a claim 
for refund by such exporter. 
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