To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States.
Directs the Secretary of the Treasury to refund a portion of the excise tax paid by certain coal producers on coal exported to a foreign country or shipped to a U.S. possession after October 1, 1990.
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Apr 5, 2006
Referred to the House Committee on Ways and Means.