treatment for royalties from coal (A) In general Subsection (c) of section 631 is amended— (i) by striking coal (including lignite), or iron ore and inserting iron ore , (ii) by striking coal or iron ore each place it appears and inserting iron ore , (iii) by striking iron ore or coal each place it appears and inserting iron ore , and (iv) by striking coal or in the heading. (B) Conforming amendment The heading of section 631 of the Internal Revenue Code of 1986 is amended by striking , coal, . (C) Effective date The amendments made by this paragraph shall apply to taxable years beginning after the date of the enactment of this Act. (8) Enhanced oil recovery credit (A) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 43. (B) Conforming amendments (i) Section 38(b) is amended by striking paragraph (6). (ii) Section 45Q is amended— (I) by striking section 43(b)(3)(B) each place it appears and inserting section 43(b)(3)(B) (as in effect on the day before the date of the enactment of the Clean Energy for America Act ) , and (II) in subsection (e)(2), by inserting (as in effect on the day before the date of the enactment of the Clean Energy for America Act ) after section 43(c)(2) . (iii) Section 196(c) is amended— (I) by striking paragraph (5), and (II) by redesignating paragraphs (6) through (14) as paragraphs (5) through (13), respectively. (C) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 43. (D) Effective date The amendments made by this paragraph shall apply to taxable years beginning after the date of the enactment of this Act. (9) Credit for producing oil and gas from marginal wells (A) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45I. (B) Conforming amendment Section 38(b) is amended by striking paragraph (19). (C) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended