I 

113TH CONGRESS 

1ST SESSION H. R. 980 

To protect the health care and pension benefits of our nation’s miners. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 6, 2013 

Mr. RAHALL introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Natural 

Resources, for a period to be subsequently determined by the Speaker, 

in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To protect the health care and pension benefits of our 

nation’s miners. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Coal Accountability 

5 and Retired Employee Act of 2013’’ or the ‘‘CARE Act’’. 


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1 SEC. 2. AMENDMENT OF SURFACE MINING CONTROL AND 

2 RECLAMATION ACT OF 1977. 

3 Section 402(i)(2) of the Surface Mining Control and 

4 Reclamation Act of 1977 (30 U.S.C. 1232(i)(2)) is 

5 amended— 

6 (1) by striking ‘‘Subject to’’ and inserting the 

7 following: 

8 ‘‘(A) IN GENERAL.—Subject to’’; and 

9 (2) by adding at the end the following: 

10 ‘‘(B) EXCESS AMOUNTS.— 

11 ‘‘(i) IN GENERAL.—Subject to para12 graph (3), and after all transfers referred 

13 to in paragraph (1) and subparagraph (A) 

14 of this paragraph have been made, any 

15 amounts remaining after the application of 

16 paragraph (3)(A) (without regard to this 

17 subparagraph) shall be transferred to the 

18 trustees of the 1974 UMWA Pension Plan 

19 and used solely to pay pension benefits re20 quired under such plan. 

21 ‘‘(ii) 1974 UMWA PENSION PLAN.—In 

22 this subparagraph, the term ‘1974 UMWA 

23 Pension Plan’ means a pension plan re24 ferred to in section 9701(a)(3) of the In25 ternal Revenue Code of 1986 but without 

26 regard to whether participation in such 


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1 plan is limited to individuals who retired in 

2 1976 and thereafter.’’. 

3 SEC. 3. ELIGIBILITY FOR 1992 UMWA BENEFIT PLAN. 

4 (a) IN GENERAL.—Paragraph (2) of section 9712(b) 

5 of the Internal Revenue Code of 1986 is amended by strik6 ing ‘‘or’’ at the end of subparagraph (A), by adding ‘‘or’’ 

7 at the end of subparagraph (B), and by inserting after 

8 subparagraph (B) the following new subparagraph: 

9 ‘‘(C) but for this chapter, would be eligible 

10 to receive benefits from the 1974 UMWA Ben11 efit Plan (other than an individual described in 

12 the last sentence of section 402(h)(2)(C) of the 

13 Surface Mining Control and Reclamation Act of 

14 1977) following a proceeding under title 11, 

15 United States Code, or other insolvency pro16 ceeding relating to the applicable last signatory 

17 operator, but who does not receive such cov18 erage at levels at least equal to those described 

19 in section 402(h)(2)(C) of the Surface Mining 

20 Control and Reclamation Act of 1977 from 

21 such operator or any related person,’’. 

22 (b) CONFORMING AMENDMENTS.—Paragraph (2) of 

23 section 9712(b) of the Internal Revenue Code of 1986 is 

24 amended— 


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1 (1) by striking ‘‘subparagraph (A) or (B)’’ in 

2 the matter following subparagraph (C) (as added by 

3 this section) and inserting ‘‘subparagraph (A), (B), 

4 or (C)’’, and 

5 (2) by inserting ‘‘under subparagraph (A) or 

6 (B)’’ after ‘‘health benefits coverage’’ in the second 

7 sentence. 

8 SEC. 4. SPECIAL RULE FOR CERTAIN SUPPLEMENTAL BEN9 EFIT PLANS. 

10 (a) IN GENERAL.—Section 404 of the Internal Rev11 enue Code of 1986 is amended by adding at the end the 

12 following new subsection: 

13 ‘‘(p) SPECIAL RULE FOR CERTAIN SUPPLEMENTAL

14 BENEFIT PLANS.— 

15 ‘‘(1) IN GENERAL.—If contributions are paid by 

16 an employer under a plan that provides supple17 mental benefits solely to participants in a plan de18 scribed in subsection (c) (or a continuation thereof) 

19 that provides pension benefits, such contributions 

20 shall not be deductible under this section nor be 

21 made nondeductible by this section, but the deduct22 ibility thereof shall be governed solely by section 162 

23 (relating to trade or business expenses). 

24 ‘‘(2) TAX TREATMENT OF PLAN.—For purposes 

25 of this title, the trust holding the assets of a plan 


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1 to which paragraph (1) applies shall be treated as an 

2 organization exempt from tax under section 501(a). 

3 ‘‘(3) SPECIAL RULE FOR PAYMENTS OTHER

4 THAN TO OR FROM A TRUST.—For purposes of this 

5 subsection, payments made by an employer to the 

6 trustees of a plan described in paragraph (1), and 

7 benefits paid by the trustees of such plan, shall be 

8 treated as contributions paid to, and benefits paid 

9 from, such plan without regard to whether the con10 tributions are paid into, or benefits paid from, the 

11 trust holding the assets of such plan.’’. 

12 (b) EXCLUSION FROM WAGES.— 

13 (1) PAYROLL TAXES.—Paragraph (5) of section 

14 3121(a) of the Internal Revenue Code of 1986 is 

15 amended by striking ‘‘or’’ at the end of subpara16 graph (H), by adding ‘‘or’’ at the end of subpara17 graph (I), and by adding at the end the following 

18 new subparagraph: 

19 ‘‘(J) under a plan to which section 

20 404(p)(1) applies;’’. 

21 (2) COLLECTION OF INCOME TAX AT SOURCE.— 

22 Paragraph (12) of section 3401(a) of such Code is 

23 amended by adding at the end the following new 

24 subparagraph: 


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1 ‘‘(F) under a plan to which section 

2 404(p)(1) applies, or’’. 

3 (3) UNEMPLOYMENT TAXES.—Section 3306(b) 

4 of such Code is amended by striking ‘‘or’’ at the end 

5 of paragraph (19), by striking the period at the end 

6 of paragraph (20) and inserting ‘‘; or’’, and by add7 ing at the end the following new paragraph: 

8 ‘‘(21) any payment made to or for the benefit 

9 of an individual under a plan to which section 

10 404(p)(1) applies.’’. 

Æ 


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