I
103D CONGRESS
1ST SESSION
H. R. 3211
To amend the Internal Revenue Code of 1986 to provide for a temporary
delay in the requirement to pay certain premiums under the Coal Indus-
try Retiree Health Benefit Act of 1992.
IN THE HOUSE OF REPRESENTATIVES
OCTOBER 5, 1993
Mr. PICKLE (for himself, Mr. ARCHER, Mr. PAYNE of Virginia, Mr. ANDREWS
of Texas, Mr. HOUGHTON, Mr. MCCRERY, Mrs. JOHNSON of Connecticut,
and Mr. JEFFERSON) introduced the following bill; which was referred
jointly to the Committees on Ways and Means and Education and Labor
A BILL
To amend the Internal Revenue Code of 1986 to provide
for a temporary delay in the requirement to pay certain
premiums under the Coal Industry Retiree Health Bene-
fit Act of 1992.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. TEMPORARY DELAY IN CERTAIN PREMIUMS.
(a) GENERAL RULE.—Paragraph (1) of section
9704(g) of the Internal Revenue Code of 1986 (relating
to payment of premiums) is amended by striking the last
sentence and inserting the following: ‘‘Notwithstanding
subsection (a), no premium shall be required under such
subsection for the plan year beginning February 1, 1993,
nor for the plan year beginning October 1, 1993, but the
amount of the annual premiums which, but for this sen-
tence, would have been required for such plan years shall
be added to the premium for the plan year beginning Octo-
ber 1, 1994.’’.
(b) SPECIAL RULES FOR DEFERRAL PERIOD.—
(1) IN GENERAL.—Subparagraph (A) of section
9704(i)(1) of such Code is amended—
(A) by adding at the end thereof the fol-
lowing new sentence: ‘‘During the plan year of
the Combined Fund beginning October 1, 1993,
the 1988 agreement operators shall make con-
tributions to the Combined Fund in amounts
necessary to pay benefits and administrative
costs of the Combined Fund incurred during
such year, reduced by the amount transferred
to the Combined Fund under section 9705(a)
on October 1, 1993, and the amount trans-
ferred to such Fund pursuant to the last sen-
tence of section 9705(a)(1).’’, and
(B) by amending the subparagraph head-
ing to read as follows:
‘‘(A) INITIAL PERIOD COSTS.—’’.
(2) SPECIAL
RULE.—Clause (i) of section
9704(i)(1)(D) of such Code is amended to read as
follows:
‘‘(i) INITIAL PERIOD PAYMENTS.—In
the case of a 1988 agreement operator
making contributions under subparagraph
(A), the premium of such operator under
subsection (a) shall be reduced by the
amount paid under subparagraph (A) by
such operator. If such 1988 agreement op-
erator is not assessed an annual premium
under subsection (a), then the amount paid
by such operator under subparagraph (A)
for the plan year beginning October 1,
1993, shall be transferred on October 1,
1994, to the United Mine Workers of
America 1992 Benefit Plan and credited
against such operator’s future liabilities to
such 1992 Benefit Plan.’’.
(c) EARLIER TRANSFER OF ASSETS.—Paragraph (1)
of section 9705(a) of such Code is amended—
(1) by striking ‘‘$70,000,000’’ in subparagraph
(C) and inserting ‘‘$20,000,000’’, and
(2) by adding at the end thereof the following
new sentence:
‘‘As soon as practicable after the date of the enact-
ment of this sentence, such board of trustees shall
transfer $50,000,000 from the funds so reserved to
the Combined Fund.’’.
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect on October 1, 1993.
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