3.0.0 4835 2023-01-13T04:49:00Z 2023-01-13T04:49:00Z House H HR 2006-03-01 109 hswm00 Ways and Means Committee House Standing Referred to 2006-03-01T15:01:20Z 2006-03-01 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2006-03-01 Introduced in House IntroReferral Intro-H 9 Library of Congress 2006-03-01 Introduced in House IntroReferral 1000 9 Library of Congress E000187 Rep. English, Phil [R-PA-3] PHIL ENGLISH R PA 3 N Taxation Carbon monoxide Commerce Depreciation and amortization Emergency Management Emergency communication systems Employee training Environmental Protection Equipment and supplies Geographic information systems Income tax Labor and Employment Methane Mine safety Miners Minimum tax Oxygen Pollution measurement Rescue work Safety appliances Science, Technology, Communications Smoke detectors Tax credits Tax deductions Tax refunds Tax returns Wages Taxation 00 2006-03-01 Introduced in House 2006-03-25T14:52:58Z Amends the Internal Revenue Code to allow a taxpayer election to expense (i.e., deduct in the current taxable year) 50% of the cost of qualified advanced mine safety equipment property. Defines such property to include: (1) an emergency communication technology or device for constant communication with individuals outside the mine; (2) an electronic identification and location device; (3) an emergency oxygen-generating device; (4) pre-positioned oxygen supplies; and (5) a comprehensive atmospheric monitoring system to monitor levels of carbon monoxide and other gases present in a mine.

Allows employers a business-related tax credit for the lesser of 20% of the training costs of their qualified mine rescue team employees or $10,000 for each such employee. Defines such an employee as one who receives a certain level of mine safety training as prescribed by the Mine Safety and Health Administration. Terminates such credit after 2008.

]]> To amend the Internal Revenue Code of 1986 to provide tax relief to promote investments in mine safety. Display Title To amend the Internal Revenue Code of 1986 to provide tax relief to promote investments in mine safety. Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide tax relief to promote investments in mine safety. Introduced in House IH Introduced in House 2006-03-01T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109hr4835ih/xml/BILLS-109hr4835ih.xml 2006-03-01 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.