I 
111TH CONGRESS 
1ST SESSION H. R. 3916 
To amend the Internal Revenue Code of 1986 to permanently extend and 
modify the section 45 credit for refined coal from steel industry fuel, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 22, 2009 
Ms. SCHWARTZ (for herself and Mr. DOYLE) 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 permanently 
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. PERMANENT EXTENSION AND MODIFICATION 
OF SECTION 45 CREDIT FOR REFINED COAL 
FROM STEEL INDUSTRY FUEL. 
(a) CREDIT PERIOD.— 
(1) IN
GENERAL.—Subclause (II) of section 
45(e)(8)(D)(ii) of the Internal Revenue Code of 
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HR 3916 IH 
1986 (relating to modifications) 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 subparagraph (A), the credit period shall be 
the period beginning on the date that the facil-
ity first produces steel industry fuel that is sold 
to an unrelated person after the date of the en-
actment of this subclause.’’. 
(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 (defining refined coal production facil-
ity) is amended— 
(1) by striking ‘‘(or any modification to a facil-
ity’’), and 
(2) by striking ‘‘2010’’ and inserting ‘‘2011’’. 
(c) CLARIFICATIONS.— 
(1) STEEL INDUSTRY FUEL.—Subclause (I) of 
section 45(c)(7)(C)(i) of the Internal Revenue Code 
of 1986 (defining steel industry fuel) is amended by 
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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 (defining refined coal production facil-
ity) 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 sub-
section (a) with respect to such facility if such per-
son’s rent, license fee, or other entitlement to net 
payments from the owner of such facility is meas-
ured 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 (relating to 
special rule for steel industry fuel), 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: 
‘‘(iii) PRODUCTION
AND
SALE.—The 
owner of a facility producing steel industry 
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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 is 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 (relating to specified credits) is amended by insert-
ing ‘‘(in the case of a refined coal production facility pro-
ducing steel industry fuel, during 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 take effect on the 
date of the enactment of this Act. 
(2) CLARIFICATIONS.—The amendments made 
by subsection (c) shall take effect as if included in 
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the amendments made by the Energy Improvement 
and Extension Act of 2008. 
Æ 
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