This bill proposes significant amendments to the Internal Revenue Code of 1986, primarily focusing on extending the tax credit available for the production of refined coal. Specifically, it modifies Section 45(e)(8)(A) to change the credit period from a facility-specific 10-year window to a fixed eligibility date of before January 1, 2033 . This extension means that facilities producing refined coal can claim the credit for a longer duration, providing continued financial incentives for this type of energy production. Additionally, the bill includes conforming amendments, such as clarifying that certain facility modifications must enable the production of steel industry fuel . These changes are set to take effect for refined coal produced and sold on or after December 31, 2025 , aiming to provide a clear and extended framework for the refined coal tax credit.