[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 3267 Placed on Calendar Senate (PCS)]






                                                       Calendar No. 955
106th CONGRESS
  2d Session
                                S. 3267

                          [Report No. 106-512]

 To amend the Internal Revenue Code of 1986 to maintain retiree health 
benefits under the Coal Industry Retiree Health Benefit Act of 1992 and 
    adjust inequities related to the United Mine Workers of America 
                         Combined Benefit Fund.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

            November 1 (legislative day, September 22), 2000

Mr. Roth from the Committee on Finance, reported the following original 
         bill; which was read twice and placed on the calendar

_______________________________________________________________________

                                 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 and 
    adjust inequities related to the United Mine Workers of America 
                         Combined Benefit Fund.

    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 ``Retired Coal Miners Health Benefit 
Security Act''.

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

    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 is hereby authorized and 
        appropriated, out of any amounts in the Treasury not otherwise 
        appropriated, to the Combined Fund $77,438,000 for fiscal year 
        2001.
            ``(2) Use of funds.--
                    ``(A) Availability.--Any amounts transferred to the 
                Combined Fund under paragraph (1) shall be available, 
                without fiscal year limitation, as provided under this 
                paragraph.
                    ``(B) Maintenance of benefits.--$57,000,000 shall 
                be available to pay benefits under this subchapter.
                    ``(C) Relief from final judgments.--
                            ``(i) Refund.--$20,438,000 shall be 
                        available to refund to a coal industry operator 
                        described in clause (ii) (and any related 
                        person to such operator) an amount equal to any 
                        amount previously paid by such operator or 
                        person to the Combined Fund on or before 
                        September 7, 2000 (and not previously refunded 
                        or credited).
                            ``(ii) Final judgment operator.--A coal 
                        industry operator is described in this clause 
                        if--
                                    ``(I) the operator's beneficiary 
                                assignments have been voided by the 
                                Commissioner of the Social Security 
                                Administration, and
                                    ``(II) the operator brought an 
                                action prior to September 7, 2000, 
                                claiming that the assignment of 
                                beneficiaries under section 9706 was 
                                unconstitutional as applied to such 
                                operator and received a final judgment 
                                against such claim.
            ``(3) Transfer.--The Secretary shall transfer the amount 
        appropriated under paragraph (1) on October 1, 2000.''

SEC. 3. REQUIRED REPORT.

    (a) Study.--The Comptroller General of the United States shall 
study long-term reform of the Coal Industry Retiree Health Benefit Act 
of 1992 and retiree health benefits under such Act.
    (b) Report.--Not later than March 1, 2001, the Comptroller General 
of the United States shall submit a report containing the results of 
the study under subsection (a), with any recommendations, to the 
Committee on Finance of the Senate.




                                                       Calendar No. 955

106th CONGRESS

  2d Session

                                S. 3267

                          [Report No. 106-512]

_______________________________________________________________________

                                 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 and 
    adjust inequities related to the United Mine Workers of America 
                         Combined Benefit Fund.

_______________________________________________________________________

            November 1 (legislative day, September 22), 2000

                 Read twice and placed on the calendar