Concerning economic measures related to coal transition communities, and, in connection therewith, creating an income tax credit for qualified costs incurred in the use of certain freight rail lines; creating an income tax credit for qualified costs incurred in the maintenance, operation, and improvement of certain rail lines; expanding the rural opportunity office's duties in relation to coal transition communities; allowing coal transition communities to qualify as enterprise zones and enhanced rural enterprise zones; restricting the length of contracts that allow use of the Moffat tunnel; restricting the ability to purchase real property interests of the Moffat tunnel improvement district; and making an appropriation.