HELP for Coal Miners Health Care Act of 2017

To amend the Surface Mining Control and Reclamation Act of 1977 to transfer certain funds to the Multiemployer Health Benefit Plan, and for other purposes. 1. Short title This Act may be cited as the Helping Ensure Long-Term Protection for Coal Miners Health Care Act of 2017 HELP for Coal Miners Health Care Act of 2017 2. Findings Congress finds the following: (1) Over the 8 years preceding the date of the introduction of this Act, the coal industry and the communities supported by that industry have struggled, in large part due to overregulation. (2) Excessive regulation has, in large part, made coal more expensive to mine and use and has put it at an unfair disadvantage in the marketplace. (3) Because of these struggles— (A) the coal mining industry has lost over 30,000 jobs since President Obama’s inauguration; (B) over 600 coal mines have shuttered since President Obama’s inauguration; (C) more than 25 coal mining companies have filed for bankruptcy since President Obama’s inauguration; (D) Kentucky alone has lost over 10,000 coal mining jobs since President Obama’s inauguration; and (E) the total number of operating coal mines has hit its lowest point on record. (4) Because of the health risks often associated with mining, robust health benefits are vital to coal miner retirees; however, coal company bankruptcies, job cuts, and closures have exhausted the ability of many coal companies to continue providing health benefits to retirees and their dependents. (5) Congress has stepped in twice before, in 1992 and in 2006, to assist retired miners and to secure their health benefits. When thousands more were at risk of losing their benefits at the end of 2016, Congress intervened again to provide a 4-month extension in health benefits for orphaned retired miners and their dependents. (6) While this extension helped prevent the loss of health benefits for thousands of miners, it did not provide a long-term solution. (7) It is necessary to provide a permanent extension of health care benefits for the orphaned retirees who are at risk of losing their retirement health benefits at the end of April 2017. 3. Inclusion of certain retirees in the Multiemployer Health Benefit Plan (a) In general Section 402(h)(2)(C) of the Surface Mining Control and Reclamation Act of 1977 ( 30 U.S.C. 1232(h)(2)(C) (1) by striking clauses (ii), (iii), and (iv); and (2) by inserting after clause (i) the following: (ii) Calculation of excess The excess determined under clause (i) shall be calculated by taking into account only— (I) those beneficiaries actually enrolled in the Plan as of the date of the enactment of the HELP for Coal Miners Health Care Act of 2017 (II) those beneficiaries whose health benefits, defined as those benefits payable, following death or retirement or upon a finding of disability, directly by an employer in the bituminous coal industry under a coal wage agreement (as defined in section 9701(b)(1) For purposes of subclause (I), a beneficiary enrolled in the Plan as of the date of the enactment of the HELP for Coal Miners Health Care Act of 2017 (iii) Eligibility of certain retirees Individuals referred to in clause (ii)(II) shall be treated as eligible to receive health benefits under the Plan. (iv) Requirements for transfer The amount of the transfer otherwise determined under this subparagraph for a fiscal year shall be reduced by any amount transferred for the fiscal year to the Plan, to pay benefits required under the Plan, from a voluntary employees' beneficiary association established as a result of a bankruptcy proceeding described in clause (ii). . (b) Effective date The amendments made by this section shall apply to fiscal years beginning after September 30, 2016. (c) GAO audit Not later than 3 years after the date of the enactment of this Act, and every 3 years thereafter, the Comptroller General of the United States shall conduct a study of the Multiemployer Health Benefit Plan described in section 402(h)(2)(C)(i) of the Surface Mining Control and Reclamation Act of 1977 ( 30 U.S.C. 1232(h)(2)(C)(i) 4. Clarification of financing obligations (a) In general Subsection (a) of section 9704 (1) by striking paragraph (3), (2) by striking three premiums two premiums (3) by striking , plus (b) Conforming amendments (1) Section 9704 (A) by striking subsection (d), and (B) by redesignating subsections (e) through (j) as subsections (d) through (i), respectively. (2) Subsection (d) of section 9704 of such Code, as so redesignated, is amended— (A) by striking 3 separate accounts for each of the premiums described in subsections (b), (c), and (d) 2 separate accounts for each of the premiums described in subsections (b) and (c) (B) by striking or the unassigned beneficiaries premium account (3) Subclause (I) of section 9703(b)(2)(C)(ii) of such Code is amended by striking 9704(e)(3)(B)(i) 9704(d)(3)(B)(i) (4) Paragraph (3) of section 9705(a) of such Code is amended— (A) by striking the unassigned beneficiary premium under section 9704(a)(3) and (B) by striking 9704(i)(1)(B) 9704(h)(1)(B) (5) Paragraph (2) of section 9711(c) of such Code is amended— (A) by striking 9704(j)(2) 9704(i)(2) (B) by striking 9704(j)(2)(B) 9704(i)(2)(B) (C) by striking 9704(j) 9704(i) (6) Paragraph (4) of section 9712(d) of such Code is amended by striking 9704(j) 9704(i) (c) Elimination of additional backstop premium (1) In general Paragraph (1) of section 9712(d) (2) Conforming amendment Paragraph (2) of section 9712(d) of such Code is amended— (A) by striking subparagraph (B), (B) by striking , and (C) by striking shall provide for— annual adjustments shall provide for annual adjustments (d) Effective date The amendments made by this section shall apply to plan years beginning after September 30, 2016. 5. Sense of the Senate It is the sense of the Senate that Congress should work with the administration to— (1) repeal onerous regulations that have contributed to the downfall of the coal industry; and (2) support economic growth in Appalachia and other coal communities by promoting growth-oriented economic development efforts.

Summary: Helping Ensure Long-Term Protection for Coal Miners Health Care Act of 2017 or the HELP for Coal Miners Health Care Act of 2017 This bill amends the Surface Mining Control and Reclamation Act of 1977 (SMCRA) to transfer certain funds to the Multiemployer Health Benefit Plan to provide health benefits to retired coal miners and their families. The bill expands the group whose retiree health benefits are taken into account in determining the amount that the Department of the Treasury must transfer from the Abandoned Mine Reclamation Fund and the General Fund of the Treasury to the Multiemployer Health Benefit Plan. The Government Accountability Office must study the Multiemployer Health Benefit Plan and submit to Congress reports analyzing whether federal funds are being spent appropriately by the plan. The bill amends the Internal Revenue Code to repeal requirements for current and former signatories to labor agreements with the United Mineworkers of America to pay unassigned beneficiaries premiums or backstop premiums if transfers under SMCRA are less than the amount required to be transferred.