Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 128
PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.(a) In General.—Section 45(e)(10)(A) is amended by striking “12-year period” each place it appears and inserting “15-year period”.(b) Effective Date.—The amendment made by this section shall apply to coal produced after December 31, 2017.