To amend the Internal Revenue Code of 1986 to extend and improve the Indian coal production tax credit.

[AI summary unavailable — showing source text] 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.…