by inserting (in the case of a refined coal production facility producing steel industry fuel, during the credit period set forth in section 45(e)(8)(D)(ii)(II)) after service . (f) Application of certain rules to steel industry fuel (1) Activity not engaged in for profit Section 183 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Exception This section shall not apply to any deduction with respect to the production of steel industry fuel (as defined in section 45(c)(7)(C)). . (2) Application of economic substance doctrine (A) In general Subsection (o) of section 7701 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Non-application to steel industry fuel The economic substance doctrine shall not apply to any transaction to the extent such transaction relates to steel industry fuel (as defined in section 45(c)(7)(C)). . (B) Conforming amendment Paragraph (5)(C) of section 7701(o) of such Code is amended by striking The determination and inserting Except as provided in paragraph (6), the determination . (g) Effective dates (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to fuel produced and sold after the date of the enactment of this Act, in taxable years ending after such date. (2) Application of economic substance rules The amendments made by subsection (f)(2) shall apply to transactions entered into after the date of the enactment of this Act.