I 
115TH CONGRESS 
1ST SESSION 
H. R. 179 
To amend the Surface Mining Control and Reclamation Act of 1977 to 
transfer certain funds to the Multiemployer Health Benefit Plan and 
the 1974 United Mine Workers of America Pension Plan, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2017 
Mr. MCKINLEY (for himself, Mr. MICHAEL F. DOYLE of Pennsylvania, Mr. 
BOST, Ms. FUDGE, Mr. MOONEY of West Virginia, Mr. JENKINS of West 
Virginia, and Ms. KAPTUR) introduced the following bill; which was re-
ferred to the Committee on Natural Resources, and in addition to the 
Committee on Ways and Means, for a period to be subsequently deter-
mined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Surface Mining Control and Reclamation Act 
of 1977 to transfer certain funds to the Multiemployer 
Health Benefit Plan and the 1974 United Mine Workers 
of America Pension Plan, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Miners Protection Act 
of 2017’’. 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
SEC. 2. REINSTATEMENT OF MULTIEMPLOYER HEALTH 
BENEFIT PLAN PROVISIONS OF SURFACE 
MINING CONTROL AND RECLAMATION ACT 
OF 1977. 
Except as otherwise provided in this Act, the Surface 
Mining Control and Reclamation Act of 1977 (30 U.S.C. 
1201 et seq.) is amended to read as if section 167 of the 
Continuing Appropriations Act, 2017, as amended by sec-
tion 101(3) of division A of Public Law 114–254, were 
not enacted. 
SEC. 3. INCLUSION OF CERTAIN RETIREES IN THE MULTI-
EMPLOYER HEALTH BENEFIT PLAN. 
(a) IN GENERAL.—Section 402 of the Surface Min-
ing Control and Reclamation Act of 1977 (30 U.S.C. 
1232) is amended— 
(1) in subsection (h)(2)(C)— 
(A) by striking ‘‘A transfer’’ and inserting 
the following: 
‘‘(i) TRANSFER
TO
THE
PLAN.—A 
transfer’’; 
(B) by redesignating clauses (i) and (ii) as 
subclauses (I) and (II), respectively, and mov-
ing such subclauses 2 ems to the right; and 
(C) by striking the matter following such 
subclause (II) (as so redesignated) and insert-
ing the following: 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(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 Miners Protec-
tion Act of 2017 who are eligible to 
receive health benefits under the Plan 
on the first day of the calendar year 
for which the transfer is made, other 
than those beneficiaries enrolled in 
the Plan under the terms of a partici-
pation agreement with the current or 
former employer of such beneficiaries; 
and 
‘‘(II) those beneficiaries whose 
health benefits, defined as those bene-
fits payable directly following death or 
retirement or upon a finding of dis-
ability by an employer in the bitu-
minous coal industry under a coal 
wage agreement (as defined in section 
9701(b)(1) of the Internal Revenue 
Code of 1986), would be denied or re-
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
duced as a result of a bankruptcy pro-
ceeding commenced in 2012 or 2015. 
‘‘(iii) ELIGIBILITY OF CERTAIN RETIR-
EES.—Individuals referred to in clause 
(ii)(II) shall be treated as eligible to re-
ceive health benefits under the Plan. 
‘‘(iv) REQUIREMENTS
FOR
TRANS-
FER.—The amount of the transfer other-
wise 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’ ben-
eficiary association established as a result 
of a bankruptcy proceeding described in 
clause (ii). 
‘‘(v) VEBA TRANSFER.—The admin-
istrator of such voluntary employees’ bene-
ficiary association shall transfer to the 
Plan any amounts received as a result of 
such bankruptcy proceeding, reduced by an 
amount for administrative costs of such as-
sociation.’’; and 
(2) in subsection (i)— 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
(A) by redesignating paragraph (4) as 
paragraph (5); and 
(B) by inserting after paragraph (3) the 
following: 
‘‘(4) ADDITIONAL AMOUNTS.— 
‘‘(A) CALCULATION.—If the dollar limita-
tion specified in paragraph (3)(A) exceeds the 
aggregate amount required to be transferred 
under paragraphs (1) and (2) for a fiscal year, 
the Secretary of the Treasury shall transfer an 
additional amount equal to the difference be-
tween such dollar limitation and such aggregate 
amount to the trustees of the 1974 UMWA 
Pension Plan to pay benefits required under 
that plan. 
‘‘(B) CESSATION
OF
TRANSFERS.—The 
transfers described in subparagraph (A) shall 
cease as of the first fiscal year beginning after 
the first plan year for which the funded per-
centage (as defined in section 432(i)(2) of the 
Internal Revenue Code of 1986) of the 1974 
UMWA Pension Plan is at least 100 percent. 
‘‘(C) 
PROHIBITION
ON
BENEFIT
IN-
CREASES, ETC.—During a fiscal year in which 
the 1974 UMWA Pension Plan is receiving 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
transfers under subparagraph (A), no amend-
ment of such plan which increases the liabilities 
of the plan by reason of any increase in bene-
fits, any change in the accrual of benefits, or 
any change in the rate at which benefits become 
nonforfeitable under the plan may be adopted 
unless the amendment is required as a condi-
tion of qualification under part I of subchapter 
D of chapter 1 of the Internal Revenue Code of 
1986. 
‘‘(D) TREATMENT
OF
TRANSFERS
FOR 
PURPOSES OF WITHDRAWAL LIABILITY UNDER 
ERISA.—The amount of any transfer made 
under subparagraph (A) (and any earnings at-
tributable thereto) shall be disregarded in deter-
mining the unfunded vested benefits of the 
1974 UMWA Pension Plan and the allocation 
of such unfunded vested benefits to an employer 
for purposes of determining the employer’s 
withdrawal liability under section 4201. 
‘‘(E) REQUIREMENT
TO
MAINTAIN
CON-
TRIBUTION RATE.—A transfer under subpara-
graph (A) shall not be made for a fiscal year 
unless the persons that are obligated to con-
tribute to the 1974 UMWA Pension Plan on 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
the date of the transfer are obligated to make 
the contributions at rates that are no less than 
those in effect on the date which is 30 days be-
fore the date of enactment of the Miners Pro-
tection Act of 2017. 
‘‘(F) ENHANCED ANNUAL REPORTING.— 
‘‘(i) IN GENERAL.—Not later than the 
90th day of each plan year beginning after 
the date of enactment of the Miners Pro-
tection Act of 2017, the trustees of the 
1974 UMWA Pension Plan shall file with 
the Secretary of the Treasury or the Sec-
retary’s delegate and the Pension Benefit 
Guaranty Corporation a report (including 
appropriate documentation and actuarial 
certifications from the plan actuary, as re-
quired by the Secretary of the Treasury or 
the Secretary’s delegate) that contains— 
‘‘(I) whether the plan is in en-
dangered or critical status under sec-
tion 305 of the Employee Retirement 
Income Security Act of 1974 and sec-
tion 432 of the Internal Revenue Code 
of 1986 as of the first day of such 
plan year; 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(II) the funded percentage (as 
defined in section 432(i)(2) of such 
Code) as of the first day of such plan 
year, and the underlying actuarial 
value of assets and liabilities taken 
into account in determining such per-
centage; 
‘‘(III) the market value of the as-
sets of the plan as of the last day of 
the plan year preceding such plan 
year; 
‘‘(IV) the total value of all con-
tributions made during the plan year 
preceding such plan year; 
‘‘(V) the total value of all bene-
fits paid during the plan year pre-
ceding such plan year; 
‘‘(VI) cash flow projections for 
such plan year and either the 6 or 10 
succeeding plan years, at the election 
of the trustees, and the assumptions 
relied upon in making such projec-
tions; 
‘‘(VII) funding standard account 
projections for such plan year and the 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
9 succeeding plan years, and the as-
sumptions relied upon in making such 
projections; 
‘‘(VIII) the total value of all in-
vestment gains or losses during the 
plan year preceding such plan year; 
‘‘(IX) any significant reduction 
in the number of active participants 
during the plan year preceding such 
plan year, and the reason for such re-
duction; 
‘‘(X) a list of employers that 
withdrew from the plan in the plan 
year preceding such plan year, and 
the resulting reduction in contribu-
tions; 
‘‘(XI) a list of employers that 
paid withdrawal liability to the plan 
during the plan year preceding such 
plan year and, for each employer, a 
total assessment of the withdrawal li-
ability paid, the annual payment 
amount, and the number of years re-
maining in the payment schedule with 
respect to such withdrawal liability; 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(XII) any material changes to 
benefits, accrual rates, or contribution 
rates during the plan year preceding 
such plan year; 
‘‘(XIII) any scheduled benefit in-
crease or decrease in the plan year 
preceding such plan year having a 
material effect on liabilities of the 
plan; 
‘‘(XIV) details regarding any 
funding improvement plan or rehabili-
tation plan and updates to such plan; 
‘‘(XV) the number of partici-
pants and beneficiaries during the 
plan year preceding such plan year 
who are active participants, the num-
ber of participants and beneficiaries in 
pay status, and the number of termi-
nated vested participants and bene-
ficiaries; 
‘‘(XVI) the information contained 
on the most recent annual funding no-
tice submitted by the plan under sec-
tion 101(f) of the Employee Retire-
ment Income Security Act of 1974; 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(XVII) the information con-
tained on the most recent Department 
of Labor Form 5500 of the plan; and 
‘‘(XVIII) copies of the plan docu-
ment and amendments, other retire-
ment benefit or ancillary benefit plans 
relating to the plan and contribution 
obligations under such plans, a break-
down of administrative expenses of 
the plan, participant census data and 
distribution of benefits, the most re-
cent actuarial valuation report as of 
the plan year, copies of collective bar-
gaining agreements, and financial re-
ports, and such other information as 
the Secretary of the Treasury or the 
Secretary’s delegate, in consultation 
with the Secretary of Labor and the 
Director of the Pension Benefit Guar-
anty Corporation, may require. 
‘‘(ii) ELECTRONIC SUBMISSION.—The 
report required under clause (i) shall be 
submitted electronically. 
‘‘(iii) INFORMATION
SHARING.—The 
Secretary of the Treasury or the Sec-
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
retary’s delegate shall share the informa-
tion in the report under clause (i) with the 
Secretary of Labor. 
‘‘(iv) PENALTY.—Any failure to file 
the report required under clause (i) on or 
before the date described in such clause 
shall be treated as a failure to file a report 
required to be filed under section 6058(a) 
of the Internal Revenue Code of 1986, ex-
cept that section 6652(e) of such Code 
shall be applied with respect to any such 
failure by substituting ‘$100’ for ‘$25’. 
The preceding sentence shall not apply if 
the Secretary of the Treasury or the Sec-
retary’s delegate determines that reason-
able diligence has been exercised by the 
trustees of such plan in attempting to 
timely file such report. 
‘‘(G) 1974 UMWA
PENSION
PLAN
DE-
FINED.—For purposes of this paragraph, the 
term ‘1974 UMWA Pension Plan’ has the 
meaning given the term in section 9701(a)(3) 
of the Internal Revenue Code of 1986, but 
without regard to the limitation on participation 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
to individuals who retired in 1976 and there-
after.’’. 
(b) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to fiscal years beginning 
after September 30, 2016. 
(2) 
REPORTING
REQUIREMENTS.—Section 
402(i)(4)(F) of the Surface Mining Control and Rec-
lamation Act of 1977 (30 U.S.C. 1232(i)(4)(F)), as 
added by this section, shall apply to plan years be-
ginning after the date of the enactment of this Act. 
SEC. 4. CLARIFICATION OF FINANCING OBLIGATIONS. 
(a) IN GENERAL.—Subsection (a) of section 9704 of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking paragraph (3), 
(2) by striking ‘‘three premiums’’ and inserting 
‘‘two premiums’’, and 
(3) by striking ‘‘, plus’’ at the end of paragraph 
(2) and inserting a period. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 9704 of the Internal Revenue Code 
of 1986 is amended— 
(A) by striking subsection (d), and 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00013
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
(B) 
by 
redesignating 
subsections 
(e) 
through (j) as subsections (d) through (i), re-
spectively. 
(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)’’ in paragraph (1) and insert-
ing ‘‘2 separate accounts for each of the pre-
miums described in subsections (b) and (c)’’, 
and 
(B) by striking ‘‘or the unassigned bene-
ficiaries 
premium 
account’’ 
in 
paragraph 
(3)(B). 
(3) Subclause (I) of section 9703(b)(2)(C)(ii) of 
such 
Code 
is 
amended 
by 
striking 
‘‘9704(e)(3)(B)(i)’’ 
and 
inserting 
‘‘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’’ in sub-
paragraph (B), and 
(B) by striking ‘‘9704(i)(1)(B)’’ and in-
serting ‘‘9704(h)(1)(B)’’. 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00014
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
(5) Paragraph (2) of section 9711(c) of such 
Code is amended— 
(A) by striking ‘‘9704(j)(2)’’ in subpara-
graph (A)(i) and inserting ‘‘9704(i)(2)’’, 
(B) by striking ‘‘9704(j)(2)(B)’’ in sub-
paragraph (B) and inserting ‘‘9704(i)(2)(B)’’, 
and 
(C) by striking ‘‘9704(j)’’ and inserting 
‘‘9704(i)’’. 
(6) Paragraph (4) of section 9712(d) of such 
Code is amended by striking ‘‘9704(j)’’ and inserting 
‘‘9704(i)’’. 
(c) ELIMINATION OF ADDITIONAL BACKSTOP PRE-
MIUM.— 
(1) IN
GENERAL.—Paragraph (1) of section 
9712(d) of the Internal Revenue Code of 1986 is 
amended by striking subparagraph (C). 
(2) CONFORMING AMENDMENT.—Paragraph (2) 
of section 9712(d) of such Code is amended— 
(A) by striking subparagraph (B), 
(B) by striking ‘‘, and’’ at the end of sub-
paragraph (A) and inserting a period, and 
(C) by striking ‘‘shall provide for—’’ and 
all that follows through ‘‘annual adjustments’’ 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00015
Fmt 6652
Sfmt 6201
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS
and inserting ‘‘shall provide for annual adjust-
ments’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after Sep-
tember 30, 2016. 
SEC. 5. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3)(A) of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 
(19 U.S.C. 58c(j)(3)(A)) is amended by striking ‘‘Sep-
tember 30, 2025’’ and inserting ‘‘May 6, 2026’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.— 
Section 503 of the United States–Korea Free Trade 
Agreement Implementation Act (Public Law 112–41; 19 
U.S.C. 3805 note) is amended by striking ‘‘September 30, 
2025’’ and inserting ‘‘May 6, 2026’’. 
Æ 
VerDate Sep 11 2014 
00:37 Jan 11, 2017
Jkt 069200
PO 00000
Frm 00016
Fmt 6652
Sfmt 6301
E:\BILLS\H179.IH
H179
SSpencer on DSK4SPTVN1PROD with BILLS