### Question
What is the definition of steel industry fuel?


### Answer
The definition of **steel industry fuel** is as follows in *26 U.S.C. § 45*:

> a fuel which—



(I) is produced through a process of liquifying coal waste sludge and distributing it on coal, and



(II) is used as a feedstock for the manufacture of coke

#### 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**

