S. 4112 — A bill to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

This section extends eligibility for the refined coal production tax credit—under IRC §45 for electricity produced from refined coal (i.e., coal treated to substantially reduce NOx emissions and either mercury or SO2)—to refined coal produced before January 1, 2033 (from during the 10-year period beginning on the date the facility was originally placed in service). It makes conforming amendments to related provisions, including allowing modifications to qualified facilities to produce steel industry fuel (i.e., refined coal used as a substitute for petroleum or natural gas in steel production), and applies to refined coal produced and sold after December 31, 2025.