### Question
Can you define what refined coal means?


### Answer
**Refined coal** is defined as the following in *26 U.S.C. § 45*:

> a fuel—


(i) which—


(I) is a liquid, gaseous, or solid fuel produced from coal (including lignite) or high carbon fly ash, including such fuel used as a feedstock,


(II) is sold by the taxpayer with the reasonable expectation that it will be used for the purpose of producing steam, and


(III) is certified by the taxpayer as resulting (when used in the production of steam) in a qualified emission reduction, or


  

(ii) which is steel industry fuel

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

