refined coal

“which— is a liquid, gaseous, or solid fuel produced from coal (including lignite) or high carbon fly ash, including such fuel used as a feedstock, is sold by the taxpayer with the reasonable expectation that it will be used for the purpose of producing steam, and is certified by the taxpayer as resulting (when used in the production of steam) in a qualified emission reduction, or” § 45(c)(7)(A)(i)

“Reasonable” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

Step 2 refined coal UNDECIDED

“which is steel industry fuel.” § 45(c)(7)(A)(ii) needs Step 3 steel industry fuel UNDECIDED

“is a liquid, gaseous, or solid fuel produced from coal (including lignite) or high carbon fly ash, including such fuel used as a feedstock,” § 45(c)(7)(A)(i)(I)

“is sold by the taxpayer with the reasonable expectation that it will be used for the purpose of producing steam, and” § 45(c)(7)(A)(i)(II)

“Reasonable” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

“is certified by the taxpayer as resulting (when used in the production of steam) in a qualified emission reduction, or” § 45(c)(7)(A)(i)(III)

“is produced through a process of liquifying coal waste sludge and distributing it on coal, and” § 45(c)(7)(C)(i)(I)

“is used as a feedstock for the manufacture of coke.” § 45(c)(7)(C)(i)(II)