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.
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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Jan 24, 2007
Read twice and referred to the Committee on Finance.