Sunset of coal tax credits. Sunsets the Coal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2021 and prohibits the allocation of such credits on and after January 1, 2022. The bill provides that if credits were earned prior to January 1, 2022, the credit holder may claim the credits in subsequent tax years pursuant to the applicable carryover requirements of current law; however, such credit holders would be limited to claiming $1 million in carryover credits per taxable year. Sunset of coal tax credits. Sunsets theCoal Employment and Production Incentive Tax Credit and Coalfield Employment Enhancement Tax Credit after tax year 2020 and prohibitsthe allocation of such credits on and after January 1, 2021. Thebill provides that if credits were earned prior to January 1, 2021,the credit holder may claim the credits in subsequent tax years pursuantto the applicable carryover requirements of current law; however,such credit holders would be limited to claiming $1 million in carryovercredits per taxable year.