This bill extends the tax credit for the production of refined coal. With respect to refined coal production facilities that do not produce steel industry fuel, the bill (1) allows facilities that were placed in service before January 1, 2012, to claim the credit for an additional 10 years, and (2) establishes an additional 3-year period (after December 31, 2020, and before January 1, 2024), during which facilities may qualify for the credit by being placed in service.