I 
113TH CONGRESS 
1ST SESSION H. R. 2918 
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. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 1, 2013 
Mr. MCKINLEY (for himself, Mrs. CAPITO, Mr. RAHALL, Mr. JOHNSON of 
Ohio, Mr. BARR, Mr. MORAN, Mr. ENYART, Mr. BUCSHON, Mr. STIVERS, 
Mr. GEORGE MILLER of California, Mr. WHITFIELD, Ms. FUDGE, Ms. 
SCHWARTZ, Mr. RODNEY DAVIS of Illinois, Mr. TURNER, Mr. CLAY, Mr. 
JOYCE, Mr. GIBBS, and Mr. DOYLE) introduced the following bill; which 
was referred to the Committee on Ways and Means, and in addition to 
the Committee on Natural Resources, for a period to be subsequently de-
termined 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. 
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 ‘‘Coal Healthcare and 
Pensions Protection Act of 2013’’. 
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SEC. 2. INCLUSION OF CERTAIN RETIREES IN THE MULTI-
EMPLOYER HEALTH BENEFIT PLAN. 
Section 402 of the Surface Mining Control and Rec-
lamation 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: 
‘‘(ii) CALCULATION
OF
EXCESS.— 
Such excess shall be calculated by taking 
into account only— 
‘‘(I) those beneficiaries actually 
enrolled in the Plan as of the date of 
enactment of the Coal Healthcare and 
Pensions Protection Act of 2013, who 
are eligible to receive health benefits 
under the Plan on the first day of the 
calendar year for which the transfer is 
made; and 
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‘‘(II) those beneficiaries whose 
health benefits, defined as those bene-
fits payable directly by an employer in 
the bituminous coal industry under a 
coal wage agreement (defined in sec-
tion 9701(b)(1) of the Internal Rev-
enue Code of 1986) as a result of a 
bankruptcy proceeding commenced in 
2012, would be denied or reduced. 
‘‘(iii) ELIGIBILITY.—An individual re-
ferred to in clause (ii)(II) shall be consid-
ered eligible to receive health benefits 
under the Plan. 
‘‘(iv) REQUIREMENTS
FOR
TRANS-
FER.—A transfer under this subparagraph 
shall be in an amount equal to the excess 
calculated under clause (i), and reduced by 
any amount transferred from a voluntary 
employees’ beneficiary association estab-
lished as a result of such bankruptcy pro-
ceeding to the Plan to pay benefits re-
quired under the Plan. 
‘‘(v) VEBA TRANSFER.—The admin-
istrator of such voluntary employees’ bene-
ficiary association shall transfer to the 
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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)— 
(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, not to exceed the difference 
between such dollar limitation and such aggre-
gate amount, to the trustees of the 1974 
UMWA Pension Plan to pay benefits required 
under that plan. 
‘‘(B) 1974 UMWA
PENSION
PLAN
DE-
FINED.—In 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 
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the limitation on participation to individuals 
who retired in 1976 and thereafter.’’. 
SEC. 3. SPECIAL RULE FOR CERTAIN SUPPLEMENTAL BEN-
EFIT PLANS. 
(a) IN GENERAL.—Section 404 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(p) SPECIAL RULE FOR CERTAIN SUPPLEMENTAL 
BENEFIT PLANS.— 
‘‘(1) IN GENERAL.—If contributions are paid by 
an employer under a plan that provides supple-
mental benefits solely to participants in a plan de-
scribed in subsection (c) (or a continuation thereof) 
that provides pension benefits, such contributions 
shall not be deductible under this section nor be 
made nondeductible by this section, but the deduct-
ibility thereof shall be governed solely by section 162 
(relating to trade or business expenses). 
‘‘(2) TAX TREATMENT OF PLAN.—For purposes 
of this title, the trust holding the assets of a plan 
to which paragraph (1) applies shall be treated as an 
organization exempt from tax under section 501(a). 
‘‘(3) SPECIAL
RULE
FOR
PAYMENTS
OTHER 
THAN TO OR FROM A TRUST.—For purposes of this 
subsection, payments made by an employer to the 
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trustees of a plan described in paragraph (1), and 
benefits paid by the trustees of such plan, shall be 
treated as contributions paid to, and benefits paid 
from, such plan without regard to whether the con-
tributions are paid into, or benefits paid from, the 
trust holding the assets of such plan.’’. 
(b) EXCLUSION FROM WAGES.— 
(1) PAYROLL TAXES.—Paragraph (5) of section 
3121(a) of the Internal Revenue Code of 1986 is 
amended— 
(A) by striking ‘‘or’’ at the end of subpara-
graph (H); 
(B) by adding ‘‘or’’ at the end of subpara-
graph (I); and 
(C) by adding at the end the following new 
subparagraph: 
‘‘(J) under a plan to which section 
404(p)(1) applies;’’. 
(2) COLLECTION OF INCOME TAX AT SOURCE.— 
Paragraph (12) of section 3401(a) of such Code is 
amended by adding at the end the following new 
subparagraph: 
‘‘(F) under a plan to which section 
404(p)(1) applies, or’’. 
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(3) UNEMPLOYMENT TAXES.—Section 3306(b) 
of such Code is amended— 
(A) by striking ‘‘or’’ at the end of para-
graph (19); 
(B) by striking the period at the end of 
paragraph (20) and inserting ‘‘; or’’; and 
(C) by adding at the end the following new 
paragraph: 
‘‘(21) any payment made to or for the benefit 
of an individual under a plan to which section 
404(p)(1) applies.’’. 
Æ 
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