II 109th CONGRESS 1st Session S. 162 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.

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. .