• (1) S. 373, To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States, all provisions relating to refund of the coal excise tax and interest. (2) H.R. 1762, To facilitate and expedite direct refunds to coal producers and exporters of the excise tax unconstitutionally imposed on coal exported from the United States, all provisions relating to refund of the coal excise tax and interest.(3) Draft legislation to allow coal producers and exporters to directly claim a refund of the excise tax unconstitutionally imposed on coal exported from the United States, all provisions relating to the refund of the coal excise tax and interest. (4) Any legislation to provide coal excise tax refunds to coal brokers, all provisions relating to the refund of the coal excise tax and interest.

Duration: January 1, 2008 to April 17, 2008

General Issues: Taxation/Internal Revenue Code

Spending: about $0 (But it's complicated. Here's why.)

It can be tricky to figure out how much an organization spent on a particular lobbying engagement. The law only requires lobbyists to report the amount they were paid for federal lobbying each quarter rounded to the nearest $10,000—and if it's less than $3,000 in a given quarter (or less than $13,000 for organizations with in-house lobbyists), they don't have to disclose it at all. Plus, some organizations include spending that doesn’t belong in the report—for instance, money spent lobbying state governments or other legal work.

Agencies lobbied since 2008: House of Representatives, U.S. Senate