(a) In general Section 45(e)(8)(A) of the Internal Revenue Code of 1986 is amended— (1) in clause (i), by striking during the 10-year period beginning on the date the facility was originally placed in service and inserting before January 1, 2033, and (2) in clause (ii), by amending subclause (II) to read as follows: (II) before January 1, 2033, and during such taxable year.. (b) Conforming amendments (1) Section 45(e)(8)(D) of such Code is amended— (A) in clause (ii)— (i) by striking subclause (II), and (ii) by redesignating subclause (III) as subclause (II), (B) by striking clause (iii), and (C) by redesignating clause (iv) as clause (iii). (2) Section 45(d)(8)(A) of such Code is amended by inserting which allows such facility to produce steel industry fuel after any modification to a facility. (c) Effective date The amendments made by this section shall apply to refined coal produced and sold after December 31, 2025.