US Federal 2025-2026 Regular Session

US Federal Senate Bill SB4112

Introduced
3/17/26  

Caption

A bill to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

Impact

If enacted, SB4112 will have significant implications for the energy sector, specifically in regards to fossil fuel production. By extending the tax credits associated with refined coal, the bill may stimulate continued production and investment in this area, potentially affecting market dynamics. Proponents argue that this could stabilize the refined coal sector, enabling companies to retain jobs and continue operations, particularly in regions reliant on coal as a source of energy. However, this move may also face opposition due to concerns over the environmental impacts of fossil fuels and the need for a transition to renewable energy sources.

Summary

Senate Bill 4112 aims to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal. Specifically, it proposes to lengthen the time frame during which producers can claim tax credits for refined coal production up until January 1, 2033. This extension is aimed at encouraging continued investment in refined coal production, which could be a crucial aspect of energy strategies that leverage traditional fossil fuel sources while transitioning to potentially more sustainable practices in the future.

Contention

Discussions surrounding SB4112 may involve notable contention, particularly between proponents who advocate for the economic benefits of extended tax credits and critics who argue it could delay necessary transitions to cleaner energy. Environmental advocacy groups may voice concerns that the support for refined coal does not align with overarching state and national goals of reducing carbon emissions and combating climate change. The debate will likely focus on balancing the economic benefits for coal producers against the pressing need to adopt sustainable energy practices.

Companion Bills

US HB7070

Same As To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

Previously Filed As

US HB7070

To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

US SB3102

A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits, and for other purposes.

US HB6010

To amend the Internal Revenue Code of 1986 to extend and modify the enhanced premium tax credit, and for other purposes.

US SB4175

A bill to amend the Internal Revenue Code of 1986 to extend the clean electricity production credit and the clean electricity investment credit based on increases in the price of, and demand for, electricity, and for other purposes.

US SB653

A bill to amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

US HB3687

To amend the Internal Revenue Code of 1986 to renew and enhance opportunity zones, and for other purposes.

US SB2824

A bill to amend the Internal Revenue Code of 1986 to extend the temporary enhanced premium credits.

US SB3531

A bill to amend the Internal Revenue Code of 1986 to establish a tax credit for qualified combined heat and power system property, and for other purposes.

US HB2062

To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

US SB1111

A bill to amend the Internal Revenue Code of 1986 to allow for payments to certain individuals who dye fuel, and for other purposes.

Similar Bills

No similar bills found.