[Congressional Record Volume 144, Number 41 (Thursday, April 2, 1998)]
[Extensions of Remarks]
[Page E562]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             COMPREHENSIVE COAL ACT REFORM ACT (H.R. 2231)

                                 ______
                                 

                           HON. EARL POMEROY

                            of north dakota

                    in the house of representatives

                        Wednesday, April 1, 1998

  Mr. POMEROY. Mr. Speaker, I rise today to add my name as a cosponsor 
of the Comprehensive Coal Reform Act Reform Act (H.R. 2231), a 
bipartisan bill introduced by Representative Deborah Pryce (R-OH) on 
July 27, 1997.
  This bill seeks to address certain inequities created by the 
reachback tax provisions of the Coal Industry Health Benefit Act of 
1992 (the Coal Act) while protecting the health benefits of retired 
mine workers. Under the Coal Act, former employers of retired coal 
miners are required to pay assessments to a Combined Fund to finance 
retiree benefits. I believe it is appropriate for former employers to 
bear this financial responsibility. However, in some cases, the 
reachback tax is applied unfairly, requiring employers with limited 
liability to pay large assessments while employers with significant 
liability pay a lower assessment.
  H.R. 2231 attempts to correct these inequities while ensuring that 
the Combined Fund has adequate resources to pay retiree benefits. The 
language of H.R. 2231 may or may not be the perfect means to achieve 
these goals. However, I believe that the bill represents an honest 
attempt to reach a compromise on this important issue.

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