S. 975Senate115th Congress (2017-2019)In Committee

A bill to amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit.

Introduced April 27, 2017

AI-Generated Summary

Updated April 15, 2026 at 3:00 PM UTC

The bill makes the tax credit for coal produced by Indian tribes a permanent part of the tax code. It lets eligible tribal coal producers claim a credit for each ton of coal they mine at an Indian facility and sell to a non‑related buyer. The change affects Indian coal mining companies and their tax liabilities.

Key Provisions

  • Amends the Internal Revenue Code to define the credit as applying per ton of Indian coal that is (i) produced at an Indian coal production facility and (ii) sold to an unrelated person, whether directly or after a transfer to related parties.
  • Makes the credit permanent rather than temporary.
  • Sets the amendment’s effective date to coal produced and sold after January 1, 2017.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

April 27, 2017

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SenateIntro Referral

Introduced in Senate

April 27, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance.

April 27, 2017

Floor Debate

6 members

What members said about S. 975 on the floor

1 Republican5 Democrats
Jeff Merkley
Sen. Jeff MerkleyD-OR · Apr 27, 2017

Mr. President, today I rise to address the important urgency of addressing climate change. Across the country, we are seeing the impacts of the warmer climate, and it is having devastating…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Apr 27, 2017

Mr. President, over the past few years, the national headlines have been dominated by stories about the high cost of pharmaceuticals. We have seen jaw-dropping examples, such as the unconscionable…

Ron Wyden
Sen. Ron WydenD-OR · Apr 27, 2017

Mr. President. Every day, Social Security provides vital benefits to millions of Americans who worked and paid into the system. To ensure workers would receive full access to these fundamental…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Apr 27, 2017

Mr. President, I wish to introduce the Medicare Home Health Flexibility Act of 2017. I am pleased that my colleague, the senior Senator from Nevada, Mr. Heller, has agreed to cosponsor this…

Steve Daines
Sen. Steve DainesR-MT · Apr 27, 2017

Mr. President, I ask unanimous consent that the text of the legislation to amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit be printed in the Record.

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Steve Daines
Sen. Steve DainesR-MT · Apr 27, 2017

Mr. President, I ask unanimous consent that the text of the legislation to amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit be printed in the Record.

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Apr 27, 2017

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

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Introduced in SenateIssued April 27, 2017

II

115th CONGRESS

1st Session

S. 975

IN THE SENATE OF THE UNITED STATES

April 27, 2017

Mr. Daines (for himself, Ms. Heitkamp, Mr. Barrasso, and Mr. Tester) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

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

1.

Permanent extension of Indian coal production tax credit

(a)

In general

Section 45(e)(10)(A) of the Internal Revenue Code of 1986 is amended by striking per ton of Indian coal— and all that follows and inserting the following:

per ton of Indian coal—

(i)

produced by the taxpayer at an Indian coal production facility, and

(ii)

sold (either directly by the taxpayer or after sale or transfer to one or more related persons) to an unrelated person.

.

(b)

Effective date

The amendment made by this section shall apply to coal produced and sold after January 1, 2017.