SECTION 1. PURPOSE

.01 This revenue procedure modifies Rev. Proc. 2001–30, 2001–19 I.R.B. 1163, which provides the circumstances under which the Internal Revenue Service will issue private letter rulings regarding whether a solid fuel produced from coal is a qualified fuel under § 29(c)(1)(C) of the Internal Revenue Code. The circumstances necessary for the Service to issue a private letter ruling include the presence of coal feedstock particles no larger than a specific size, and the performance of specific activities in processing the feedstock in order to effectuate a significant chemical change.

.02 Rev. Proc. 2001–30 is modified to expand the range of sizes of coal feedstock and to eliminate one particular activity as a necessary part of a process that results in a qualified fuel.