“Metallurgical coal which is suitable for use in the production of steel (within the meaning of the notice published by the Department of Energy entitled `Critical Material List; Addition of Metallurgical Coal Used for Steelmaking'”
The section adds a new subparagraph (R) to section 45X(c)(6) of the Internal Revenue Code of 1986 covering metallurgical coal suitable for making steel within the meaning of a Department of Energy notice at 90 Fed. Reg. 22711, whether the steelmaking happens inside or outside the United States, and renumbers the subparagraphs that follow. It also amends section 45X(b)(1)(M) so that the rate for metallurgical coal is 2.5 percent rather than 10 percent.
What the document actually says
“Metallurgical coal which is suitable for use in the production of steel (within the meaning of the notice published by the Department of Energy entitled `Critical Material List; Addition of Metallurgical Coal Used for Steelmaking'”
That sentence, in plain words
Coal fit for making steel is added to the list. An energy agency notice says what that means.
What this is about
The steel may be made here or abroad. The rate for this coal is 2.5 percent. Other minerals on the list draw 10 percent.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70514, 139 Stat. 273 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Coal used in steel joins the critical mineral list at 2.5 percent,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70514, Sec. 70514. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70514-coal/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, checked against the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
