; and (4) by adding at the end the following new clause: (ii) after the date of the enactment of this clause and before January 1, 2019, and . (c) Clarifications (1) Steel industry fuel Subclause (I) of section 45(c)(7)(C)(i) of the Internal Revenue Code of 1986 is amended by inserting , or a blend of coal and petroleum coke, or other coke feedstock after on coal . (2) Ownership interest Section 45(d)(8) of such Code 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 this section with respect to such facility if such person’s rent, license fee, or other entitlement to net payments from the owner of such facility is measured 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, 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 fuel shall be treated as producing and selling 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 it 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 customer. . (d) Election To increase credit in lieu of steel industry fuel deductions Paragraph (8) of section 45(e) is amended by adding at the end the following new subparagraph: (E) Election for increased credit in lieu of deductions for steel