[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1974 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1974

 To amend the Internal Revenue Code of 1986 to permanently extend the 
                   mine rescue team training credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 28, 2019

 Mr. Horsford introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to permanently extend the 
                   mine rescue team training credit.

    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 ``Mine Rescue Team Training Credit''.

SEC. 2. PERMANENT EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.

    (a) In General.--Section 45N of the Internal Revenue Code of 1986 
is amended by striking subsection (e).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2017.
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