3.0.0 468 2022-11-15T16:33:29Z 2022-11-15T16:33:29Z Senate S S 2013-03-06 113 ssfi00 Finance Committee Senate Standing Referred to 2013-03-06T16:24:56Z Coal Healthcare and Pensions Protection Act of 2013 113 2918 HR 2013-08-07 Referred to the Subcommittee on Energy and Mineral Resources. Related bill CRS CARE Act 113 980 HR 2013-03-07 Referred to the Subcommittee on Energy and Mineral Resources. Identical bill CRS 2013-03-06 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2013-03-06 Sponsor introductory remarks on measure. (CR S1230) IntroReferral B00100 9 Library of Congress 2013-03-06 Introduced in Senate IntroReferral 10000 9 Library of Congress R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV N M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2013-03-06 True W000817 Sen. Warren, Elizabeth [D-MA] Elizabeth Warren D MA A. 2013-03-06 True B000944 Sen. Brown, Sherrod [D-OH] Sherrod Brown D OH 2013-03-06 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2013-04-18 False C001070 Sen. Casey, Robert P., Jr. [D-PA] Bob Casey D PA 2013-09-12 False K000384 Sen. Kaine, Tim [D-VA] Timothy Kaine D VA M. 2013-10-02 False W000805 Sen. Warner, Mark R. [D-VA] Mark Warner D VA R. 2013-12-19 False Energy Coal Employee benefits and pensions Employment taxes Health care costs and insurance Land use and conservation Mining Tax administration and collection, taxpayers Unemployment User charges and fees Wages and earnings Energy 00 2013-03-06 Introduced in Senate 2013-04-29T19:50:48Z Coal Accountability and Retired Employee Act of 2013 or CARE Act - Amends the Surface Mining Control and Reclamation Act of 1977 to transfer specified excess funds derived from coal mine operator-paid reclamation fees to the trustees of the 1974 United Mine Workers of America (UMWA) Pension Plan for use solely to pay pension benefits required under such Plan.

Amends the Internal Revenue Code to revise 1992 UMWA Benefit Plan eligibility requirements.

Makes eligible for health benefits from the 1992 UMWA Benefit Plan an individual who would be eligible to receive benefits from the 1974 UMWA Benefit Plan (with a specified exception) following a bankruptcy or other insolvency proceeding of a coal mine operator, but who does not receive from that operator or any related person health benefits at least equal to those received under the Multiemployer Health Benefit Plan of the Surface Mining Control and Reclamation Act of 1977.

Prescribes a special rule to state that employer contributions to an employees' trust or annuity benefit plan providing supplemental benefits solely to participants in a pension plan are neither deductible nor nondeductible as such from the employer's gross income. Subjects such contributions, on the other hand, to the requirements for deduction as an allowable trade or business expense.

Treats a trust holding the assets of such a pension benefit plan as a tax-exempt organization.

Excludes from wages any payments made to, or on behalf of, an employee or his or her beneficiary under such a plan.

]]> CARE Act Display Title CARE Act Short Titles as Introduced CARE Act Short Titles as Introduced Coal Accountability and Retired Employee Act of 2013 Official Title as Introduced A bill to protect the health care and pension benefits of our nation's miners. Introduced in Senate 2013-03-06T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s468is/xml/BILLS-113s468is.xml 2013-03-06 Read twice and referred to the Committee on Finance. 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.