Congress extends coal refinery tax credit through 2033, locking in subsidy
H.R. 7070 — To amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes. · Filed by Carol Miller (R-WV) · 2 cosponsors · Introduced Jan 14, 2026 · Referred to committee
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What it does
This bill extends the federal tax credit for refined coal production beyond its current 10-year limit, allowing facilities to claim the credit through January 1, 2033. The credit applies to coal that has been chemically or physically processed to reduce emissions or improve combustion properties. The change takes effect retroactively for coal produced after December 31, 2025.
Why we flagged it
The bill's operative mechanism is a direct extension of a federal tax credit for refined coal producers. This is a subsidy by another name—a reduction in tax liability that transfers public revenue to a private sector without a stated public-interest offset or sunset.
What the text implies
- The retroactive effective date (Dec 31, 2025) means the credit applies to coal already produced and sold in early 2026, creating a windfall for producers who may have already claimed credits under the old 10-year rule.
- By extending the deadline to 2033, the bill locks in federal revenue loss for seven additional years beyond the original 10-year window, compounding the fiscal cost.
- The conforming amendments to §45(d)(8)(A) broaden the definition of eligible fuel to include 'steel industry fuel,' potentially expanding the credit's reach beyond traditional refined coal.
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
The bill extends a tax credit that reduces federal revenue without a corresponding public benefit or offset. Refined coal is a niche fossil-fuel product; the credit primarily benefits a small number of coal refiners and their investors. Citizens bear the cost through foregone tax revenue or reduced public spending, while the benefit flows to a private industrial sector.
Who stands to gain
- refined coal producers
- coal refineries
- coal mining companies with refining operations
Named in the bill
Internal Revenue Code of 1986, Section 45 (Production Tax Credit), refined coal, steel industry fuel, coal refineries
Where it stands
2 cosponsors: 2 Republicans.
- Jan 14, 2026 — Introduced · Congress.gov: “Introduced in House”
- Jan 14, 2026 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Money around this bill
2 lobbying clients named this bill on 2 disclosure filings across 1 quarter, Jun 2026 to Jun 2026. Those filings disclosed $80,000 in lobbying spend. A filing names 22 bills on average, so that figure is what each filing reported, not a share belonging to this bill.
More lobbying clients named this bill than 41% of bills with at least one filing.
Carol Miller, the sponsor, reported $1,295,500 in PAC receipts in the 2026 cycle.
- Appalachian Voices — $40,000 on 1 filing
- Arthur J. Gallagher & Co. — $40,000 on 1 filing
Lobbying Disclosure Act filings through Jul 19, 2026. A filing shows who paid to lobby on a bill it names, not what changed.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (990 characters) on Jun 3, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
Money — Senate Lobbying Disclosure Act filings whose specific-issue field names this bill for quarters ending Jun 2026 to Jun 2026. A filing's amount is reported whole beside the median number of bills a filing names; it is never divided across them. PAC receipts are FEC-reported contributions to the sponsor's candidate committee in the 2026 cycle.
As of — lobbying records through Jul 19, 2026 · page rendered 2026-10-20.
“Congress extends coal refinery tax credit through 2033, locking in subsidy” QuorumCivic. https://share.quorumcivic.app/bill/119/hr7070 Report an error
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