II 115th CONGRESS 1st Session S. 975 IN THE SENATE OF THE UNITED STATES April 27, 2017 Mr. Daines (for himself, Ms. Heitkamp , Mr. Barrasso , and Mr. Tester ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit.

1. Permanent extension of Indian coal production tax credit (a) In general Section 45(e)(10)(A) of the Internal Revenue Code of 1986 is amended by striking per ton of Indian coal— and all that follows and inserting the following: per ton of Indian coal— (i) produced by the taxpayer at an Indian coal production facility, and (ii) sold (either directly by the taxpayer or after sale or transfer to one or more related persons) to an unrelated person. . (b) Effective date The amendment made by this section shall apply to coal produced and sold after January 1, 2017.