Summary: S.1361 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for S.1361. Bill summaries are authored by CRS.

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Introduced in Senate (05/18/2015)

Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from an Indian coal production facility, to eliminate: (1) the requirement that such a facility be placed in service before January 1, 2009, and (2) the limitation on the period during which such coal is required to be produced and sold.