[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 2538 Introduced in Senate (IS)]







106th CONGRESS
  2d Session
                                S. 2538

 To amend the Internal Revenue Code of 1986 to maintain retiree health 
  benefits under the Coal Industry Retiree Health Benefit Act of 1992.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 10, 2000

Mr. Rockefeller (for himself, Mr. Robb, and Mr. Durbin) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to maintain retiree health 
  benefits under the Coal Industry Retiree Health Benefit Act of 1992.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Coal Miner and Widows Health 
Protection Act of 2000''.

SEC. 2. MANDATORY TRANSFER OF FUNDS TO COMBINED BENEFIT FUND.

    (a) Section 9705 of the Internal Revenue Code of 1986 (relating to 
transfers to the Combined Benefit Fund) is amended by adding at the end 
the following:
    ``(c) Mandatory Transfers From General Fund.--
            ``(1) In general.--There are hereby authorized and 
        appropriated, out of any amounts in the Treasury not otherwise 
        appropriated, to the Combined Fund the following amounts for 
        the following fiscal years:
                    ``(A) $38,000,000 for fiscal year 2001,
                    ``(B) $37,000,000 for fiscal year 2002,
                    ``(C) $36,000,000 for each of fiscal years 2003 and 
                2004,
                    ``(D) $34,000,000 for each of fiscal years 2005 and 
                2006,
                    ``(E) $33,000,000 for each of fiscal years 2007, 
                2008, and 2009, and
                    ``(F) $32,000,000 for fiscal year 2010.
            ``(2) Use of funds.--Any amounts transferred to the 
        Combined Fund under paragraph (1) shall be available, without 
        fiscal year limitation, to pay benefits under this subchapter.
            ``(3) Transfer.--The Secretary shall transfer amounts 
        appropriated under paragraph (1) on October 1 of each fiscal 
        year.''

SEC. 3. CLARIFICATION OF AUTHORITY TO ASSIGN ELIGIBLE BENEFICIARIES.

    (a) In General.--Section 9706(a) of the Internal Revenue Code of 
1986 (relating to assignment of eligible beneficiaries) is amended by 
striking ``, before October 1, 1993,''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the amendments made by section 19143 of the 
Coal Industry Retiree Health Benefit Act of 1992 (Public Law 102-486; 
106 Stat. 3037), and no assignment made under section 9706(a) of the 
Internal Revenue Code of 1986 shall be invalidated because it was not 
made before October 1, 1993.

SEC. 4. CLARIFICATION OF AUTHORITY TO ASSIGN ELIGIBLE BENEFICIARIES TO 
              SUCCESSORS OF SIGNATORY OPERATORS.

    (a) In General.--The last sentence of section 9701(c)(2)(A) of the 
Internal Revenue Code of 1986 (defining related persons) is amended to 
read as follows: ``A related person shall also include a successor in 
interest of any person described in clause (i), (ii), (iii), or a 
successor in interest of the signatory operator itself.''
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the amendments made by section 19143 of the 
Coal Industry Retiree Health Benefit Act of 1992 (Public Law 102-486; 
106 Stat. 3037), except that such amendment shall not apply to any 
proceeding initiated before the date of enactment of this Act if the 
proceeding (and any appeal therefrom) is not pending on such date.
                                 <all>