S. 2884Senate109th Congress (2005-2007)In Committee

A bill to facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.

Introduced May 19, 2006

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

May 19, 2006

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SenateIntro Referral

Introduced in Senate

May 19, 2006

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S4837)

May 19, 2006

SenateIntro Referral

Read twice and referred to the Committee on Finance.

May 19, 2006

Floor Debate

21 members

What members said about S. 2884 on the floor

7 Republicans14 Democrats
Judd Gregg
Sen. Judd GreggR-NH · Jul 13, 2005

I ask unanimous consent the amendment be agreed to. I appreciate the commitment of Senator Ensign and Senator McCain on the issue of border security. They have been aggressive in their commitment and…

Joseph R. Biden Jr.
Sen. Joseph R. Biden Jr.D-DE · Jul 14, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I am told that the time has been running against the 15 minutes, and I may have less than that.…

Jon Kyl
Sen. Jon KylR-AZ · Jul 13, 2005

Mr. President, I will speak to the underlying bill for a moment. I find it interesting in debating this Homeland Security appropriations bill, there have been many colleagues come to the floor…

Judd Gregg
Sen. Judd GreggR-NH · Jul 14, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, we are about to begin a series of votes. There will be five votes. Many of these votes are on…

Larry E. Craig
Sen. Larry E. CraigR-ID · Jul 13, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I rise in support of the fiscal year 2006 Homeland Security appropriations bill. The first…

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Richard J. Durbin
Sen. Richard J. DurbinD-IL · Jul 13, 2005

Mr. President, I ask unanimous consent that after I be recognized to speak for 10, no more than 15 minutes, Senator Clinton of New York be recognized to speak at that time. I thank the Chair. Mr.…

Robert C. Byrd
Sen. Robert C. ByrdD-WV · Jul 13, 2005

Mr. President, I thank the Chair. Amendment No. 1218 Mr. President, the amendment that the minority leader offered on my behalf would provide an additional $1.33 billion above the underlying bill for…

Thomas R. Carper
Sen. Thomas R. CarperD-DE · Jul 14, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I am happy that my colleagues have brought these important amendments to the floor today to…

Hillary Rodham Clinton
Sen. Hillary Rodham ClintonD-NY · Jul 13, 2005

I thank the Chair. Mr. President, I ask unanimous consent that the pending amendment be set aside. Mr. President, I would like to call up amendment No. 1105. Mr. President, I send a modification to…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · Jul 13, 2005

Mr. President, I ask unanimous consent the order for the quorum call be rescinded. Mr. President, I have cleared this with the distinguished manager of the bill. I send a modification of the Dodd…

Joseph I. Lieberman
Sen. Joseph I. LiebermanD-CT · Jul 13, 2005

Mr. President, I rise today to support this amendment to the fiscal year 2006 Department of Homeland Security appropriations bill to provide additional funding for our first responders and…

Jon S. Corzine
Sen. Jon S. CorzineD-NJ · Jul 14, 2005

I ask the pending amendment be set aside, and I call up amendment No. 1208. I ask unanimous consent the reading of the amendment be dispensed with. Mr. President, I rise today to discuss one of the…

John Ensign
Sen. John EnsignR-NV · Jul 13, 2005

Mr. President, I ask that the pending amendment be set aside to call up amendment 1104. Mr. President, I ask unanimous consent the reading of the amendment be dispensed with. I send a modification to…

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Paul S. Sarbanes
Sen. Paul S. SarbanesD-MD · Jul 13, 2005

Mr. President, I rise in support of the amendment offered by the distinguished chairman of the Senate Banking, Housing, and Urban Affairs Committee. The need to improve security throughout our…

Richard C. Shelby
Sen. Richard C. ShelbyR-AL · Jul 13, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I ask unanimous consent to set aside the pending amendment, and I call up amendment No. 1205.…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Jul 14, 2005

Mr. President, the Collins amendment, No. 1137, would allow the use of law enforcement terrorism prevention funds to be used for overtime costs associated with providing law enforcement operations in…

Charles E. Schumer
Sen. Charles E. SchumerD-NY · Jul 14, 2005

Madam President, this amendment seeks to strengthen the borders, which is a good goal, but at an awful price. It could take 24 percent of our money away from our first responders--police,…

Jack Reed
Sen. Jack ReedD-RI · Jul 13, 2005

Mr. President, I rise to commend Chairman Shelby for his leadership on this issue and Senator Sarbanes for his leadership. I am proud to be a cosponsor of this amendment along with Chairman Shelby…

Harry Reid
Sen. Harry ReidD-NV · Jul 13, 2005

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I call up amendment No. 1161, which is at the desk. I wish to have it reported. Mr. President, I…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Jul 13, 2005

Mr. President, I reply to the chairman it does not affect the content of the amendment. I ask unanimous consent to modify my amendment. Mr. President, in accordance with section 904 of the…

Paul S. Sarbanes
Sen. Paul S. SarbanesD-MD · Jul 14, 2005

Before my distinguished colleague from Delaware leaves the floor, I want to commend him for his perseverance in pressing this issue. This is clearly not the first time he has brought this matter to…

John McCain
Sen. John McCainR-AZ · Jul 14, 2005

Mr. President, before I use my minute, I ask unanimous consent that Senator Kyl and Senator Brownback be added as cosponsors. Mr. President, the Intelligence Reform and Terrorism Prevention Act,…

John Ensign
Sen. John EnsignR-NV · Jul 14, 2005

Madam President, I urge my colleagues to support the Ensign-McCain amendment. Last year during the debate on the national intelligence reform bill, we adopted several of the recommendations of the…

Ben Nelson
Sen. Ben NelsonD-NE · Jul 14, 2005

Mr. President, today's vote pitted two of America's top priorities against each other in a face off over Federal funding. Our national security interests are inherent is both securing our borders to…

Bill Text

Latest available legislative text

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Introduced in SenateIssued May 19, 2006

II

109th CONGRESS

2d Session

S. 2884

IN THE SENATE OF THE UNITED STATES

May 19, 2006

Mr. Bunning introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.

1.

Special rules for refund of the coal excise tax to certain coal producers and exporters

(a)

In general

Notwithstanding subsections (a)(1) and (c) of section 6416 and section 6511 of the Internal Revenue Code of 1986, if—

(1)

a coal producer establishes that such coal producer, or a party related to such coal producer, exported coal produced by such coal producer to a foreign country or shipped coal produced by such coal producer to a possession of the United States, the export or shipment of which was other than through an exporter, or an exporter establishes that such exporter exported coal to a foreign country or shipped coal to a possession of the United States, or caused such coal to be so exported or shipped,

(2)

such coal producer or exporter filed a return on or after October 1, 1990, and on or before the date of the enactment of this Act, and

(3)

such coal producer or exporter files a claim for refund not later than the close of the 30-day period beginning on the date of the enactment of this Act,

then the Secretary of the Treasury shall pay to such coal producer an amount equal to the tax paid under section 4121 of such Code on such coal exported by the coal producer or a party related to such coal producer, or to such exporter in an amount equal to $0.825 per ton of such coal exported by the exporter or such coal that the exporter caused to be exported. This section applies only to claims on coal exported on or after October 1, 1990, through the date of the enactment of this Act.
(b)

Limitations

Subsection (a) shall not apply with respect to exported coal if a credit or refund of tax imposed by section 4121 of such Code on such coal has been allowed or made to, or if a settlement with the Federal Government has been made with and accepted by, the coal producer, a party related to such coal producer or the exporter, of such coal, as of the date that the claim is filed under this section with respect to such exported coal. For purposes of this subsection, the term settlement with the Federal Government shall not include any settlement or stipulation entered into as of the date of the enactment of this Act, the terms of which contemplate a judgment concerning which any party has reserved the right to file an appeal, or has filed an appeal.

(c)

Subsequent refund prohibited

No refund shall be made under this section to the extent that a credit or refund of such tax on such exported coal has been paid to any person.

(d)

Coal producer defined

For purposes of this section, the term coal producer means the person in whom is vested ownership of the coal immediately after the coal is severed from the ground, without regard to the existence of any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. The term includes any person who extracts coal from coal waste refuse piles or from the silt waste product which results from the wet washing (or similar processing) of coal.

(e)

Exporter defined

For purposes of this section, the term exporter means a person, other than a coal producer who does not have a contract, fee arrangement, or any other agreement with a producer or seller of such coal to sell or export such coal to a third party on behalf of the producer or seller of such coal and—

(1)

is indicated in the shipper’s export declaration or other documentation as the exporter of record, or

(2)

actually exported such coal to a foreign country or shipped such coal to a possession of the United States, or caused such coal to be so exported or shipped.

(f)

Related party defined

For purposes of this section, the term a party related to such coal producer means a person who—

(1)

is related to such coal producer through any degree of common management, stock ownership, or voting control,

(2)

is related (within the meaning of section 144(a)(3) of such Code) to such coal producer, or

(3)

has a contract, fee arrangement, or any other agreement with such coal producer to sell such coal to a third party on behalf of such coal producer.

(g)

Timing of refund

With respect to any claim for refund filed pursuant to this section, the Secretary of the Treasury shall determine whether the requirements of this section are met not later than 180 days after such claim is filed. If the Secretary determines that the requirements of this section are met, the claim for refund shall be paid not later than 180 days after the Secretary makes such determination.

(h)

Interest

Any refund paid pursuant to this section shall be paid by the Secretary of the Treasury with interest from the date of overpayment determined by using the overpayment rate and method under section 6621 of such Code.

(i)

Standing not conferred

(1)

Exporters

With respect to exporters, this section shall not confer standing upon an exporter to commence, or intervene in, any judicial or administrative proceeding concerning a claim for refund by a coal producer of any Federal or State tax, fee, or royalty paid by the coal producer.

(2)

Coal producers

With respect to coal producers, this section shall not confer standing upon a coal producer to commence, or intervene in, any judicial or administrative proceeding concerning a claim for refund by an exporter of any Federal or State tax, fee, or royalty paid by the producer and alleged to have been passed on to an exporter.