Congress extends coal refinery tax break through 2033
S. 4112 — 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. · Filed by Jim Justice (R-WV) · Introduced Mar 17, 2026 · Referred to committee
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What it does
This bill extends the tax credit for refined coal production beyond its current 10-year limit, allowing facilities to claim the credit through January 1, 2033. The bill also clarifies that facilities modified to produce steel industry fuel remain eligible. The effect is to preserve and extend a federal tax subsidy for coal refinement operations.
Why we flagged it
The bill's sole operative mechanism is to extend a federal income tax credit for refined coal production. This is a direct subsidy to the coal refining industry, structured as a tax expenditure rather than a direct appropriation. The extension preserves and prolongs a narrowly targeted industry benefit.
What the text implies
- The extension through January 1, 2033 locks in federal support for refined coal for 7+ years, potentially insulating the industry from climate policy shifts or carbon pricing mechanisms that might otherwise reduce demand.
- The conforming amendment clarifying steel industry fuel eligibility may broaden the credit's reach to facilities that blend coal with other feedstocks, potentially capturing more production under the subsidy.
- By fixing the credit deadline rather than tying it to a production volume or facility lifespan, the bill creates a cliff effect—all eligible production stops claiming the credit on a single date, potentially creating market distortion as producers rush to maximize claims before expiration.
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 subsidizes refined coal production, a fossil fuel industry. This increases federal tax expenditure (or reduces revenue) without a corresponding public benefit—refined coal is a carbon-intensive product, and the subsidy contradicts climate policy goals while shifting costs to general taxpayers. The primary beneficiaries are coal producers and refiners, not ordinary citizens.
Who stands to gain
- refined coal producers
- coal refineries
- steel industry fuel producers using coal blends
Named in the bill
Internal Revenue Code of 1986, Section 45(e)(8)(A), Section 45(e)(8)(D), Section 45(d)(8)(A), refined coal industry, steel industry fuel
Where it stands
- Mar 17, 2026 — Introduced · Congress.gov: “Introduced in Senate”
- Mar 17, 2026 — Referred to Senate Committee on Finance · Congress.gov: “Read twice and referred to the Committee on Finance”
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.
Jim Justice, the sponsor, reported $34,750 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 Apr 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.
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