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

Provides that in case of coal converted to low-sulphur synthetic fuel, the treatment processes considered as mining shall include any treatment process necessary to such conversion for purposes of a tax deduction under the Internal Revenue Code for mineral depletion. (Amends 26 U.S.C. 613(c)(4)(A))