A bill to amend the Internal Revenue Code to encourage development of processes to convert coal to low pollutant synthetic fuels.

[AI summary unavailable — showing source text] Provides that in the case of coal converted to low-sulfur synthetic fuel, the treatment processes considered as mining shall include the treatment process necessary to such conversion for purposes of computing the depletion allownace under the Internal Revenue Code. (Amends 26 U.S.C.613 (c)(4)(A))…