II

106TH CONGRESS

2D SESSION S. 2538

To amend the Internal Revenue Code of 1986 to maintain retiree health

benefits under the Coal Industry Retiree Health Benefit Act of 1992.

IN THE SENATE OF THE UNITED STATES

MAY 10, 2000

Mr. ROCKEFELLER (for himself, Mr. ROBB, and Mr. DURBIN) introduced the

following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to maintain

retiree health benefits under the Coal Industry Retiree

Health Benefit Act of 1992.

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 Miner and Wid5 ows Health Protection Act of 2000’’.

6 SEC. 2. MANDATORY TRANSFER OF FUNDS TO COMBINED

7 BENEFIT FUND.

8 (a) Section 9705 of the Internal Revenue Code of

9 1986 (relating to transfers to the Combined Benefit

10 Fund) is amended by adding at the end the following:
2

•S 2538 IS

1 ‘‘(c) MANDATORY TRANSFERS FROM GENERAL

2 FUND.—

3 ‘‘(1) IN GENERAL.—There are hereby author4 ized and appropriated, out of any amounts in the

5 Treasury not otherwise appropriated, to the Com6 bined Fund the following amounts for the following

7 fiscal years:

8 ‘‘(A) $38,000,000 for fiscal year 2001,

9 ‘‘(B) $37,000,000 for fiscal year 2002,

10 ‘‘(C) $36,000,000 for each of fiscal years

11 2003 and 2004,

12 ‘‘(D) $34,000,000 for each of fiscal years

13 2005 and 2006,

14 ‘‘(E) $33,000,000 for each of fiscal years

15 2007, 2008, and 2009, and

16 ‘‘(F) $32,000,000 for fiscal year 2010.

17 ‘‘(2) USE OF FUNDS.—Any amounts trans18 ferred to the Combined Fund under paragraph (1)

19 shall be available, without fiscal year limitation, to

20 pay benefits under this subchapter.

21 ‘‘(3) TRANSFER.—The Secretary shall transfer

22 amounts appropriated under paragraph (1) on Octo23 ber 1 of each fiscal year.’’
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•S 2538 IS

1 SEC. 3. CLARIFICATION OF AUTHORITY TO ASSIGN ELIGI2 BLE BENEFICIARIES.

3 (a) IN GENERAL.—Section 9706(a) of the Internal

4 Revenue Code of 1986 (relating to assignment of eligible

5 beneficiaries) is amended by striking ‘‘, before October 1,

6 1993,’’.

7 (b) EFFECTIVE DATE.—The amendment made by

8 this section shall take effect as if included in the amend9 ments made by section 19143 of the Coal Industry Retiree

10 Health Benefit Act of 1992 (Public Law 102–486; 106

11 Stat. 3037), and no assignment made under section

12 9706(a) of the Internal Revenue Code of 1986 shall be

13 invalidated because it was not made before October 1,

14 1993.

15 SEC. 4. CLARIFICATION OF AUTHORITY TO ASSIGN ELIGI16 BLE BENEFICIARIES TO SUCCESSORS OF SIG17 NATORY OPERATORS.

18 (a) IN GENERAL.—The last sentence of section

19 9701(c)(2)(A) of the Internal Revenue Code of 1986 (de20 fining related persons) is amended to read as follows: ‘‘A

21 related person shall also include a successor in interest

22 of any person described in clause (i), (ii), (iii), or a suc23 cessor in interest of the signatory operator itself.’’

24 (b) EFFECTIVE DATE.—The amendment made by

25 this section shall take effect as if included in the amend26 ments made by section 19143 of the Coal Industry Retiree
4

•S 2538 IS

1 Health Benefit Act of 1992 (Public Law 102–486; 106

2 Stat. 3037), except that such amendment shall not apply

3 to any proceeding initiated before the date of enactment

4 of this Act if the proceeding (and any appeal therefrom)

5 is not pending on such date.

Æ