[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 162 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 162

  To amend chapter 99 of the Internal Revenue Code of 1986 to clarify 
   that certain coal industry health benefits may not be modified or 
                              terminated.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 25, 2005

Mr. Rockefeller introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend chapter 99 of the Internal Revenue Code of 1986 to clarify 
   that certain coal industry health benefits may not be modified or 
                              terminated.

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

SECTION 1. PROTECTION OF COAL INDUSTRY HEALTH BENEFITS.

     Section 9711(g) of the Internal Revenue Code of 1986 (relating to 
rules applicable to this part and part II) is amended by adding at the 
end the following new paragraph:
            ``(3) Prohibition on termination and modification of 
        benefits.--Except as provided in subsection (d), the benefits 
        required to be provided by a last signatory operator under this 
        chapter may not be terminated or modified by any court in a 
        proceeding under title 11 of the United States Code or by 
        agreement at any time when such operator is participating in 
        such a proceeding.''.
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