To amend the Internal Revenue Code of 1986 to extend and improve the Indian coal production tax credit.

Mr. Speaker, since it was first offered as part of the Energy Tax Incentives Act of 2005, the Indian Coal Production Tax Credit has been a crucial tax incentive that levels the playing field for the production of Indian coal. However, it expired last year.

Before its expiration, this important incentive served as a counter- balance to the additional costs and time required to develop Tribal coal deposits, which are subject to more regulatory requirements than comparable development on private, state, or federal lands.

The production of coal has been a boon for the Crow Tribe of the State of Montana and has already generated more than 125 jobs for Tribal members. Crow Tribal Chairman Darrin Old Coyote has called the tax credit an ``essential tool'' to ``the economic viability of our existing coal mining operations.''

Montana's Northern Cheyenne tribe and other coal-producing tribes stand ready to likewise utilize this important policy to create jobs and increase energy development.

I urge my colleagues to pass H.R. 4785 and make the Indian Coal Production Tax Credit permanent to ensure strong economic benefits for future generations of Montana Tribes.