II 

113TH CONGRESS 

1ST SESSION S. 468 

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

IN THE SENATE OF THE UNITED STATES 

MARCH 6, 2013 

Mr. ROCKEFELLER (for himself, Mr. MANCHIN, Ms. WARREN, and Mr. 

BROWN) introduced the following bill; which was read twice and referred 

to the Committee on Finance 

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’’. 

6 SEC. 2. AMENDMENT OF SURFACE MINING CONTROL AND 

7 RECLAMATION ACT OF 1977. 

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

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

10 amended— 


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

2 following: 

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

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

5 ‘‘(B) EXCESS AMOUNTS.— 

6 ‘‘(i) IN GENERAL.—Subject to para7 graph (3), and after all transfers referred 

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

9 of this paragraph have been made, any 

10 amounts remaining after the application of 

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

12 subparagraph) shall be transferred to the 

13 trustees of the 1974 UMWA Pension Plan 

14 and used solely to pay pension benefits re15 quired under such plan. 

16 ‘‘(ii) 1974 UMWA PENSION PLAN.—In 

17 this subparagraph, the term ‘1974 UMWA 

18 Pension Plan’ means a pension plan re19 ferred to in section 9701(a)(3) of the In20 ternal Revenue Code of 1986 but without 

21 regard to whether participation in such 

22 plan is limited to individuals who retired in 

23 1976 and thereafter.’’. 


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

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

3 of the Internal Revenue Code of 1986 is amended by strik4 ing ‘‘or’’ at the end of subparagraph (A), by adding ‘‘or’’ 

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

6 subparagraph (B) the following new subparagraph: 

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

8 to receive benefits from the 1974 UMWA Ben9 efit Plan (other than an individual described in 

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

11 Surface Mining Control and Reclamation Act of 

12 1977) following a proceeding under title 11, 

13 United States Code, or other insolvency pro14 ceeding relating to the applicable last signatory 

15 operator, but who does not receive such cov16 erage at levels at least equal to those described 

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

18 Control and Reclamation Act of 1977 from 

19 such operator or any related person,’’. 

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

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

22 amended— 

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

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

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

26 or (C)’’, and 


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

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

3 sentence. 

4 SEC. 4. SPECIAL RULE FOR CERTAIN SUPPLEMENTAL BEN5 EFIT PLANS. 

6 (a) IN GENERAL.—Section 404 of the Internal Rev7 enue Code of 1986 is amended by adding at the end the 

8 following new subsection: 

9 ‘‘(p) SPECIAL RULE FOR CERTAIN SUPPLEMENTAL

10 BENEFIT PLANS.— 

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

12 an employer under a plan that provides supple13 mental benefits solely to participants in a plan de14 scribed in subsection (c) (or a continuation thereof) 

15 that provides pension benefits, such contributions 

16 shall not be deductible under this section nor be 

17 made nondeductible by this section, but the deduct18 ibility thereof shall be governed solely by section 162 

19 (relating to trade or business expenses). 

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

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

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

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

24 ‘‘(3) SPECIAL RULE FOR PAYMENTS OTHER

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


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1 subsection, payments made by an employer to the 

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

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

4 treated as contributions paid to, and benefits paid 

5 from, such plan without regard to whether the con6 tributions are paid into, or benefits paid from, the 

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

8 (b) EXCLUSION FROM WAGES.— 

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

10 3121(a) of the Internal Revenue Code of 1986 is 

11 amended by striking ‘‘or’’ at the end of subpara12 graph (H), by adding ‘‘or’’ at the end of subpara13 graph (I), and by adding at the end the following 

14 new subparagraph: 

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

16 404(p)(1) applies;’’. 

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

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

19 amended by adding at the end the following new 

20 subparagraph: 

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

22 404(p)(1) applies, or’’. 

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

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

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


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1 of paragraph (20) and inserting ‘‘; or’’, and by add2 ing at the end the following new paragraph: 

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

4 of an individual under a plan to which section 

5 404(p)(1) applies.’’. 

Æ 


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