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[Senate Report 114-374]
[From the U.S. Government Publishing Office]

                                                      Calendar No. 669
114th Congress     }                                    {       Report
                                 SENATE
 2d Session        }                                    {      114-374

======================================================================

 
                     MINERS PROTECTION ACT OF 2016

                                _______
                                

               November 16, 2016.--Ordered to be printed

                                _______
                                

               Mr. Hatch, from the Committee on Finance, 
                        submitted the following

                              R E P O R T

                         [To accompany S. 3470]

    The Committee on Finance, having considered an original 
bill, S. 3470, to amend the Surface Mining Control and 
Reclamation Act of 1977 to transfer certain funds to the 
Multiemployer Health Benefit Plan and the 1974 United Mine 
Workers of America Pension Plan, and for other purposes, having 
considered the same, reports favorably thereon and recommends 
that the bill do pass.

                                CONTENTS

                                                                   Page
 I. LEGISLATIVE BACKGROUND............................................1
II. EXPLANATION OF THE BILL...........................................2
        A. Inclusion of Certain Retirees in Multiemployer Health 
            Benefit Plan (sec. 2 of the bill and sec. 402 of the 
            SMCRA)...............................................     2
        B. Clarification of Financing Obligations (sec. 3 of the 
            bill and secs. 9704 and 9712 of the Code)............     7
        C. Customs User Fees (sec. 4 of the bill and sec. 13031 
            of COBRA 1985).......................................     8
III.BUDGET EFFECTS OF THE BILL........................................8

        A. Committee Estimates...................................     8
        B. Budget Authority and Tax Expenditures.................     9
        C. Consultation with Congressional Budget Office.........     9
IV. VOTES OF THE COMMITTEE............................................9
 V. REGULATORY IMPACT AND OTHER MATTERS...............................9
        A. Regulatory Impact.....................................     9
        B. Unfunded Mandates Statement...........................     9
        C. Tax Complexity Analysis...............................    10
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED............10

                       I. LEGISLATIVE BACKGROUND

    The Committee on Finance, having considered S. 3470, the 
Miners Protection Act of 2016, a bill to amend the Surface 
Mining Control and Reclamation Act of 1977 to transfer certain 
funds to the Multiemployer Health Benefit Plan and the 1974 
United Mine Workers of America Pension Plan, and for other 
purposes, having considered the same, reports favorably thereon 
and recommends that the bill do pass.

               BACKGROUND AND NEED FOR LEGISLATIVE ACTION

    Background--Based on a proposal recommended by Chairman 
Hatch, the Committee on Finance marked up original legislation 
(the ``Miners Protection Act of 2016'') on September 21, 2016, 
and, with a majority present, ordered the bill favorably 
reported.
    Need for legislative action--The Chairman, Ranking Member, 
and a majority of the members of the Committee believe 
legislation is necessary to prevent the imminent loss of health 
benefits to ``orphan'' UMWA retirees, reduce the likelihood of 
insolvency of the UMWA pension plan and protect the Pension 
Benefit Guaranty Corporation's multiemployer pension insurance 
program. Previously, Senators Manchin and Capito introduced 
miner protection legislation (S. 1714, the Miners Protection 
Act of 2015, 114th Congress, 1st Session). In addition, as 
noted below, during this Congress the Committee held a hearing 
at which it received testimony regarding coal miner health and 
pension benefits. The legislative proposal and the hearing 
informed the content of this bill.

                                HEARINGS

    On March 1, 2016, the Committee held a hearing on the 
Multiemployer Pension Plan System: Recent Reforms and Current 
Challenges, which included testimony on the condition of the 
United Mine Workers of America health and retirement funds.

                      II. EXPLANATION OF THE BILL

 A. Inclusion of Certain Retirees in Multiemployer Health Benefit Plan 
             (sec. 2 of the bill and sec. 402 of the SMCRA)

                              PRESENT LAW

United Mine Workers of America (``UMWA'') retiree health benefits

            In general
    Three multiemployer plans\1\ provide retiree health 
benefits for employees in the coal industry (and their 
beneficiaries): the UMWA Combined Benefit Fund (``Combined 
Fund''), the UMWA 1992 Benefit Plan (``1992 Benefit Plan''), 
and the UMWA 1993 Benefit Plan (``1993 Benefit Plan''). In 
addition, retiree health benefits are provided to some retirees 
through plans maintained by their particular employers 
(``individual employer plans''). Moreover, pension benefits are 
provided by the UMWA 1974 Pension Plan (the ``Pension 
Plan'').\2\
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    \1\Under section 414(f) of the Internal Revenue Code of 1986 
(``Code'') and section 2(37) of the Employee Retirement Income Security 
Act of 1974 (``ERISA''), a multiemployer plan is a plan maintained 
pursuant to one or more collective bargaining agreements with two or 
more unrelated employers and to which the employers are required to 
contribute under the collective bargaining agreement(s).
    \2\Another plan, the UMWA 1950 Pension Plan, generally covering 
employees who retired before 1976, was merged into the Pension Plan on 
June 30, 2007. Section 9701(a)(3) refers to the Pension Plan as the 
``1974 UMWA Pension Plan'' and describes participation in the Pension 
Plan as being substantially limited to individuals who retired in 1976 
and thereafter.
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    The Combined Fund and the 1992 Benefit Plan were 
established under the Coal Industry Retiree Health Benefit Act 
of 1992 (the ``Coal Act'').\3\ The Combined Fund provides 
health benefits with respect to retirees (and related 
beneficiaries) who, on July 20, 1992, were receiving health 
benefits under previous UMWA plans.\4\ The 1992 Benefit Plan 
provides benefits with respect to participants (and related 
beneficiaries) who were eligible for health benefits under 
previous UMWA plans based on age and service earned as of 
February 1, 1993, or to whom coverage was required to be 
provided by an individual employer plan but who does not 
receive coverage,\5\ provided that the participant retired from 
the coal industry by September 30, 1994.
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    \3\Pub. L. No. 102-486, which enacted Chapter 99 of the Code (Code 
secs. 9701-9722). Section 9702 provides for the establishment of the 
Combined Fund, and section 9712 provides for the establishment of the 
1992 Plan. Chapter 99 also contains provisions relating to benefits 
under the plans and funding of the plans.
    \4\The previous plans were the UMWA 1950 Benefit Plan and the UMWA 
1974 Benefit Plan.
    \5\Section 9711 requires coverage under individual employer plans 
to be provided to participants (and related beneficiaries) receiving 
benefits as of February 1, 1993, or with respect to whom the age and 
service requirements for eligibility were met as of that date and who 
retired by September 30, 1994.
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    The 1993 Benefit Plan was established under the National 
Bituminous Coal Wage Agreement of 1993. Generally, the 1993 
Benefit Plan provides health benefits to certain retired and 
disabled mine workers who are not eligible for benefits under 
the Combined Fund or the 1992 Benefit Plan and would have been 
eligible for benefits under the previous UMWA plans, but for 
enactment of the Coal Act. The UMWA 1993 Benefit Plan also 
provides benefits to certain retirees under the Pension Plan 
whose last employer contributed to the 1993 Benefit Plan and 
whose retiree health benefits would end because, inter alia, 
the employer is no longer engaged in mining operations, is 
financially unable to provide the benefits, and has no related 
entity that is financially able to provide the benefits.
            Retiree health plan funding
    The Combined Fund and the 1992 Benefit Plan are funded in 
part by premiums required under the Code to be paid by coal 
mining operators.\6\ The 1993 Benefit Plan is funded in part by 
contributions by employers that are bargaining agreement 
signatories. The three plans (collectively, the ``UMWA Health 
Plans'') are funded also in part by transfers under the Surface 
Mining Control and Reclamation Act of 1977 (``SMCRA'').\7\
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    \6\Code secs. 9704 and 9712(d). Failure to pay the required 
premiums under section 9704 may result in the imposition of a penalty 
under section 9707. In addition, under section 9721, a civil action may 
be brought by a plan fiduciary, employer, or plan participant or 
beneficiary with respect to an obligation to pay the required premiums, 
in the same manner as a claim arising from an employer's obligation to 
pay withdrawal liability under section 4301 of the Employee Retirement 
Income Security Act of 1974.
    \7\Section 402 of Pub. L. No. 95-87; 30 U.S.C. sec. 1232.
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    Under the SMCRA, coal mining operators are required to pay 
certain fees to the Secretary of the Interior, which are 
deposited in the Abandoned Mine Reclamation Fund (commonly 
referred to as the ``AML Fund''). In addition to transfers to 
States and Indian tribes relating to mining reclamation, the 
Secretary of the Treasury (``Secretary'') is authorized to 
transfer interest earned on the AML Fund to the UMWA Health 
Plans for financial assistance. To the extent interest 
transferred from the AML Fund is not sufficient to provide 
benefits under the UMWA Health Plans, the Secretary is 
authorized under SMCRA to make supplemental payments on an 
annual basis from the General Fund of the U.S. Treasury. The 
supplemental payments to the UMWA Health Plans, together with 
payments from the General Fund for certain States and Indian 
Tribes, are subject to a combined annual limit of $490 
million.\8\
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    \8\Section 402(i)(3) of SMCRA; 30 U.S.C sec. 1232(i)(3). Amounts to 
be transferred to the recipients are adjusted as needed to come within 
this limit.
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    In the case of transfers of interest from the AML Fund to 
the 1993 Benefit Plan,\9\ the benefits due under the plan are 
determined by taking into account only those retirees (and 
related beneficiaries) who were actually enrolled in the plan 
as of December 31, 2006, and who are eligible for benefits on 
the first day of the calendar year for which the transfer is 
made. Thus, benefits for retirees (and related beneficiaries) 
who become eligible for benefits under the 1993 Benefit Plan 
after December 31, 2006, are not taken into account in 
determining the amount that can be transferred to the 1993 
Benefit Plan. For example, if retirees (and related 
beneficiaries) become eligible for the 1993 Benefit Plan after 
2006 because of the loss of retiree health benefits under an 
individual employer plan through the employer's bankruptcy 
proceeding, benefits for those retirees and beneficiaries are 
not taken into account in determining the amount that can be 
transferred from the AML Fund to the 1993 Benefit Plan.
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    \9\Under SMCRA, the 1993 Benefit Plan is referred to as the 
``Multiemployer Health Benefit Plan.''
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UMWA 1974 Pension Plan

    The Pension Plan is a multiemployer defined benefit plan 
established by the National Bituminous Coal Wage Agreement of 
1974 between the UMWA and the Bituminous Coal Operators 
Association (``BCOA''), effective December 6, 1974. The Pension 
Plan provides retirement, disability, and survivors' benefits 
to employees in the coal industry and their beneficiaries in 
accordance with plan terms. SMCRA does not provide for funds to 
be transferred to the Pension Plan.
    Like other pension plans, the Pension Plan is subject to 
various annual reporting and notice requirements under the Code 
and ERISA, including reporting with respect to the funded 
status of the plan.\10\ Some of these reporting requirements 
are met by the filing of Form 5500, Annual Return/Report of 
Employee Benefit Plan. Additional requirements apply in the 
case of an underfunded multiemployer defined benefit plan in 
endangered or critical status, including with respect to a 
funding improvement or rehabilitation plan.
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    \10\See, for example, Code secs. 432(b)(3)(A) and (D) and 6057-6059 
and ERISA secs. 101(f), 103, 104 and 305(b)(3)(A) and (D).
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                           REASONS FOR CHANGE

    The contraction of the coal industry, including the 
bankruptcy of some coal companies, has adversely impacted the 
financing of the funds that provide health and pension benefits 
to retired coal miners, thus jeopardizing retiree benefits and 
the financial security of retirees. The Committee wishes to 
help stabilize these funds by providing additional resources.

                        EXPLANATION OF PROVISION

Transfers to the UMWA 1993 Benefit Plan

    The provision expands the group whose retiree health 
benefits are taken into account in determining the amount to be 
transferred by the Secretary to the 1993 Benefit Plan under 
SMCRA. As expanded, the group includes (1) retirees (and 
related beneficiaries) actually enrolled in the 1993 Benefit 
Plan as of the date of enactment of the provision, and who are 
eligible for benefits on the first day of the calendar year for 
which the transfer is made,\11\ and (2) retirees (and related 
beneficiaries) whose health benefits would be denied or reduced 
as a result of a bankruptcy proceeding commenced in 2012 or 
2015.\12\
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    \11\However, this group does not include individuals (and related 
beneficiaries) enrolled in the 1993 Benefit Plan under the terms of a 
participation agreement with the current or former employer of the 
individuals.
    \12\The provision further provides that individuals described in 
(2) are to be treated as eligible to receive health benefits under the 
1993 Benefit Plan.
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    The provision contains additional rules with respect to a 
voluntary employees' beneficiary association (``VEBA'')\13\ 
established as a result of a bankruptcy proceeding described in 
(2). The administrator of the VEBA is directed to transfer to 
the 1993 Benefit Plan any amounts received as a result of the 
bankruptcy proceeding, reduced by the amount of the VEBA's 
administrative costs. Further, the amount that would otherwise 
be transferred by the Secretary to the 1993 Benefit Plan under 
SMCRA, as amended by the provision, is reduced by any amount 
transferred to the 1993 Benefit Plan by the VEBA.
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    \13\A VEBA is an organization exempt from tax under section 
501(c)(9).
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Transfers to the UMWA 1974 Pension Plan

    If amounts available for transfer under SMCRA's $490 
million annual limit exceed the amounts required to be 
transferred for other purposes (including to the UMWA Health 
Plans), the provision directs the Secretary to transfer the 
excess to the Pension Plan to pay plan benefits.\14\ Transfers 
are to end as of the first fiscal year beginning after the 
first plan year for which the Pension Plan's funded percentage 
(as defined under the Code funding rules) is at least 100 
percent.
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    \14\The provision describes the Pension Plan as the 1974 UMWA 
Pension Plan under section 9701(a)(3), but without regard to the 
limitation on participation to individuals who retired in 1976 and 
thereafter, thereby reflecting the merger of the UMWA 1950 Pension Plan 
into the Pension Plan.
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    During any fiscal year in which the Pension Plan receives a 
transfer, no plan amendment may be adopted that increases plan 
liabilities by reason of a benefit increase, a change in the 
accrual of benefits, or a change in the rate at which benefits 
vest under the plan unless the amendment is required as a 
condition for qualified retirement plan status under the Code. 
In addition, a transfer is not to be made for a fiscal year 
unless the persons obligated to contribute to the Pension Plan 
on the date of the transfer are obligated to make contributions 
at rates that are not less than those in effect on the date 30 
days before the date of enactment of the provision. Any amounts 
transferred to the Pension Plan are disregarded in determining 
the unfunded vested benefits of the Pension Plan and the 
allocation of unfunded vested benefits to an employer for 
withdrawal liability purposes.
    The provision applies additional reporting requirements to 
the Pension Plan. Not later than the 90th day of each plan year 
beginning after the date of enactment, the Pension Plan 
trustees must file with the Secretary\15\ and the Pension 
Benefit Guaranty Corporation (``PBGC'') a report (including 
appropriate documentation and actuarial certifications from the 
plan actuary, as required by the Secretary) that provides--
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    \15\References in this description to ``Secretary'' include the 
Secretary's delegate, for this purpose, the Internal Revenue Service.
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           whether the Pension Plan is in endangered or 
        critical status;
           the Pension Plan's funded percentage as of 
        the first day of the plan year and the underlying 
        actuarial value of assets and liabilities taken into 
        account in determining the funded percentage;
           the market value of plan assets as of the 
        last day of the preceding plan year;
           the total of all plan contributions made 
        during the preceding plan year;
           the total benefits paid during the preceding 
        plan year;
           cash flow projections for the plan year and 
        either the six or 10 succeeding plan years, at the 
        election of the trustees, and the assumptions relied on 
        in making the projections;
           funding standard account projections for the 
        plan year and the nine succeeding plan years, and the 
        assumptions relied on in making the projections;
           the total investment gains or losses during 
        the preceding plan year;
           any significant reduction in the number of 
        active participants during the preceding plan year and 
        the reason for the reduction;
           a list of employers that withdrew from the 
        Pension Plan in the preceding plan year and the 
        resulting reduction in contributions;
           a list of employers that paid withdrawal 
        liability to the Pension Plan during the preceding plan 
        year and, for each employer, a total assessment of the 
        withdrawal liability paid, the annual payment amount, 
        and the number of years remaining in the payment 
        schedule with respect to the withdrawal liability;
           any material changes to benefits, accrual 
        rates, or contribution rates during the preceding plan 
        year;
           any scheduled benefit increase or decrease 
        in the preceding plan year having a material effect on 
        plan liabilities;
           details of any funding improvement plan or 
        rehabilitation plan and updates;
           the number of participants and beneficiaries 
        during the preceding plan year who are active 
        participants, the number of participants and 
        beneficiaries in pay status, and the number of 
        terminated vested participants and beneficiaries;
           the information contained in the Pension 
        Plan's most recent annual funding notice;
           the information contained in the Pension 
        Plan's most recent Form 5500; and
           copies of the plan document and amendments, 
        other retirement benefit or ancillary benefit plans 
        relating to the Pension Plan and contribution 
        obligations under those plans, a breakdown of the 
        Pension Plan's administrative expenses, participant 
        census data and distribution of benefits, the most 
        recent actuarial valuation report as of the plan year, 
        copies of collective bargaining agreements, and 
        financial reports, and such other information as the 
        Secretary may require, in consultation with the 
        Secretary of Labor and the Director of the PBGC.
    This report must be submitted electronically, and the 
Secretary is directed to share the information in the report 
with the Secretary of Labor. A failure to file the report on or 
before the date required results in a tax reporting penalty of 
$100 per day while the failure continues unless the Secretary 
determines that reasonable diligence was exercised by the plan 
sponsor in attempting to timely file the report.

                             EFFECTIVE DATE

    The provision generally applies to fiscal years beginning 
after September 30, 2016. The reporting requirement relating to 
the Pension Plan applies to plan years beginning after the date 
of enactment of the provision.

B. Clarification of Financing Obligations (sec. 3 of the bill and secs. 
                       9704 and 9712 of the Code)

                              PRESENT LAW

    The Combined Fund is financed by premiums paid by current 
and former signatories to labor agreements with the UMWA 
(referred to as ``assigned operators'') and, as discussed 
above, transfers under SMCRA.\16\ Assigned operators are 
generally required to pay to the Combined Fund an annual amount 
equal to the sum of three types of premiums: (1) premiums for 
participants (and their beneficiaries) assigned to the 
operator, (2) a ``death benefit'' premium, and (3) an 
``unassigned beneficiaries'' premium. However, for plan years 
beginning on or after October 1, 2006, no unassigned 
beneficiaries premiums apply unless the transfers to the 
Combined Fund under the SMCRA are less than the amount required 
to be transferred under SMCRA.
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    \16\Code secs. 9704-9706.
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    The 1992 Benefit Plan is financed by premiums paid by 
``signatory operators'' and, as discussed above, transfers 
under SMCRA.\17\ Signatory operators are responsible for 
additional ``backstop'' premiums if the transfers to the 1992 
Benefit Plan under the SMCRA are less than the amount required 
to be transferred under SMCRA.
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    \17\Code sec. 9712(d).
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                           REASONS FOR CHANGE

    The SMCRA provisions requiring the transfer of moneys to 
the UMWA Combined Fund and 1992 Benefit Plan are sufficient to 
ensure that the required transfers occur. The Committee 
therefore considers it unnecessary to retain the present-law 
provisions under which unassigned beneficiaries premiums or 
backstop premiums would be owed in the event transfers under 
the SMCRA are less than the amount required to be transferred.

                        EXPLANATION OF PROVISION

    The provision eliminates the potential application of 
unassigned beneficiaries premiums in the case that the 
transfers to the Combined Fund under the SMCRA are less than 
the amount required to be transferred from SMCRA. Thus, under 
the provision, unassigned beneficiaries premiums do not apply. 
The provision also eliminates any requirement to pay backstop 
premiums.

                             EFFECTIVE DATE

    The provision applies to plan years beginning after 
September 30, 2016.

 C. Customs User Fees (sec. 4 of the bill and sec. 13031 of COBRA 1985)

                              PRESENT LAW

    Under section 13031(a) of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (``COBRA 1985''), the Secretary of 
the Treasury is authorized to charge and collect fees for the 
provision of certain customs services. Pursuant to section 
13031(j)(3), the Secretary of the Treasury may not charge fees 
for the provision of certain customs services after September 
30, 2025.

                           REASONS FOR CHANGE

    The Committee believes it is appropriate to extend the 
collection authority for the merchandise processing fee for 
budgetary offset purposes.

                        EXPLANATION OF PROVISION

    The provision amends section 13031(j)(3)(A) of COBRA 1985 
to extend the period that the Secretary of the Treasury may 
charge for certain customs services for imported goods from 
September 30, 2025 to May 6, 2026, and extends the ad valorem 
rate for the Merchandise Processing Fee collected by Customs 
and Border Protection that offsets the costs incurred in 
processing and inspecting imports from September 30, 2025, to 
May 6, 2026.

                             EFFECTIVE DATE

    The provision is effective on the date of enactment.

                    III. BUDGET EFFECTS OF THE BILL

                         A. Committee Estimates

    In compliance with paragraph 11(a) of rule XXVI of the 
Standing Rules of the Senate and section 308(a)(1) of the 
Congressional Budget and Impoundment Control Act of 1974, as 
amended (the ``Budget Act''), the following statement is made 
concerning the estimated budget effects of the revenue 
provisions of the Miners Protection Act of 2016, as reported.
    The revenue effects of the bill will be included in the 
statement from the Congressional Budget Office that will be 
provided separately, as described in Part C below.

                B. Budget Authority and Tax Expenditures

    In compliance with section 308(a)(1) of the Budget Act, the 
Committee states that the extent to which the provisions of the 
bill as reported involve new or increased budget authority or 
affect levels of tax expenditures will be included in the 
statement from the Congressional Budget Office that will be 
provided separately, as described in Part C below.

            C. Consultation With Congressional Budget Office

    In accordance with section 403 of the Budget Act, the 
Committee advises that the Congressional Budget Office has not 
submitted a statement on the bill. The statement from the 
Congressional Budget Office will be provided separately.

                       IV. VOTES OF THE COMMITTEE

    In compliance with paragraph 7(b) of rule XXVI of the 
Standing Rules of the Senate, the Committee states that, with a 
majority present, the Miners Protection Act of 2016, was 
ordered favorably reported on September 21, 2016, by a roll 
call vote of 18 ayes and 8 nays. The vote was as follows:
    Ayes: Hatch, Crapo, Roberts (proxy), Burr, (proxy), 
Portman, Toomey, Wyden, Schumer (proxy), Stabenow (proxy), 
Cantwell, Nelson, Menendez (proxy), Carper, Cardin, Brown, 
Bennet (proxy), Casey, Warner.
    Nays: Grassley, Enzi, Cornyn (proxy), Thune (proxy), 
Isakson, Coats, Heller, Scott (proxy).

                 V. REGULATORY IMPACT AND OTHER MATTERS

                          A. Regulatory Impact

    Pursuant to paragraph 11(b) of rule XXVI of the Standing 
Rules of the Senate, the Committee makes the following 
statement concerning the regulatory impact that might be 
incurred in carrying out the provisions of the bill.

Impact on individuals and businesses, personal privacy and paperwork

    The bill revises the provisions of the SMCRA relating to 
transfers to UMWA benefit funds. The provisions of the bill are 
not expected to impose additional administrative requirements 
or regulatory burdens on individuals or businesses. The 
provisions of the bill do not impact personal privacy.

                     B. Unfunded Mandates Statement

    This information is provided in accordance with section 423 
of the Unfunded Mandates Reform Act of 1995 (Pub. L. No. 104-
4).
    The Committee has determined that the tax provisions of the 
reported bill do not contain Federal private sector mandates or 
Federal intergovernmental mandates on State, local, or tribal 
governments within the meaning of Public Law 104-4, the 
Unfunded Mandates Reform Act of 1995.

                       C. Tax Complexity Analysis

    Section 4022(b) of the Internal Revenue Service Reform and 
Restructuring Act of 1998 (``IRS Reform Act'') requires the 
staff of the Joint Committee on Taxation (in consultation with 
the Internal Revenue Service and the Treasury Department) to 
provide a tax complexity analysis. The complexity analysis is 
required for all legislation reported by the Senate Committee 
on Finance, the House Committee on Ways and Means, or any 
committee of conference if the legislation includes a provision 
that directly or indirectly amends the Internal Revenue Code 
and has widespread applicability to individuals or small 
businesses. The staff of the Joint Committee on Taxation has 
determined that there are no provisions that are of widespread 
applicability to individuals or small businesses.

       VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED

    In the opinion of the Committee, it is necessary in order 
to expedite the business of the Senate, to dispense with the 
requirements of paragraph 12 of rule XXVI of the Standing Rules 
of the Senate (relating to the showing of changes in existing 
law made by the bill as reported by the Committee).

                                  [all]
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