,i #aacth ,,congress #ast ,session ,h4 ,r4 #biah ,,in ,,the ,,house ,,of ,,representatives ,august #a1 #bjac ,mr4 ,mc,kinley 7for himself1 ,mrs4 ,capito1 ,mr4 ,rahall1 ,mr4 ,johnson of ,ohio1 ,mr4 ,barr1 ,mr4 ,moran1 ,mr4 ,enyart1 ,mr4 ,bucshon1 ,mr4 ,stivers1 ,mr4 ,george ,miller of ,california1 ,mr4 ,whitfield1 ,ms4 ,fudge1 ,ms4 ,schwartz1 ,mr4 ,rodney ,davis of ,illinois1 ,mr4 ,turner1 ,mr4 ,clay1 ,mr4 ,joyce1 ,mr4 ,gibbs1 and ,mr4 ,doyle7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,natural ,resources1 for a period to be subsequently determined by the ,speaker1 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 #aigg to transfer certain funds to the ,multiemployer ,health ,benefit ,plan and the #aigd ,united ,mine ,workers of ,america ,pension ,plan4 #a4 ,short title ,this ,act may be cited as the ,coal ,healthcare and ,pensions ,protection ,act of #bjac4 #b4 ,inclusion of certain retirees in the ,multiemployer ,health ,benefit ,plan ,section #djb of the ,surface ,mining ,control and ,reclamation ,act of #aigg 7#cj ,u4,s4,c4 #abcb7 is amended-- 7#a7 in subsection 7h77#b77;,c7-- 7,a7 by striking ,a transfer and inserting the following3 7i7 ,transfer to the ,plan ,a transfer 2 7,b7 by redesignating clauses 7i7 and 7ii7 as subclauses 7,i7 and 7,,ii71 respectively1 and moving such subclauses #b ems to the right2 and 7,c7 by striking the matter following such subclause 7,,ii7 7as so redesignated7 and inserting the following3 7ii7 ,calculation of excess ,such excess shall be calculated by taking into account only-- 7,i7 those beneficiaries actually enrolled in the ,plan as of the date of enactment of the ,coal ,healthcare and ,pensions ,protection ,act of #bjac1 who are eligible to receive health benefits under the ,plan on the first day of the calendar year for which the transfer is made2 and 7,,ii7 those beneficiaries whose health benefits1 defined as those benefits payable directly by an employer in the bituminous coal industry under a coal wage agreement 7defined in section #igja7;b77#a7 of the ,internal ,revenue ,code of #aihf7 as a result of a bankruptcy proceeding commenced in #bjab1 would be denied or reduced4 7iii7 ,eligibility ,an individual referred to in clause 7ii77,,ii7 shall be considered eligible to receive health benefits under the ,plan4 7iv7 ,requirements for transfer ,a transfer under this subparagraph shall be in an amount equal to the excess calculated under clause 7i71 and reduced by any amount transferred from a voluntary employees' beneficiary association established as a result of such bankruptcy proceeding to the ,plan to pay benefits required under the ,plan4 7v7 ,,veba transfer ,the administrator of such voluntary employees' beneficiary association shall transfer to the ,plan any amounts received as a result of such bankruptcy proceeding1 reduced by an amount for administrative costs of such association4 2 and 7#b7 in subsection 7i7-- 7,a7 by redesignating paragraph 7#d7 as paragraph 7#e72 and 7,b7 by inserting after paragraph 7#c7 the following3 7#d7 ,additional amounts 7,a7 ,calculation ,if the dollar limitation specified in paragraph 7#c77;,a7 exceeds the aggregate amount required to be transferred under paragraphs 7#a7 and 7#b7 for a fiscal year1 the ,secretary of the ,treasury shall transfer an additional amount1 not to exceed the difference between such dollar limitation and such aggregate amount1 to the trustees of the #aigd ,,umwa ,pension ,plan to pay benefits required under that plan4 7,b7 #aigd ,,umwa ,pension ,plan defined ,in this paragraph1 the term #aigd ,,umwa ,pension ,plan has the meaning given the term in section #igja7;a77#c7 of the ,internal ,revenue ,code of #aihf1 but without regard to the limitation on participation to individuals who retired in #aigf and thereafter4 4 #c4 ,special rule for certain supplemental benefit plans 7a7 ,in general ,section #djd of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7p7 ,special rule for certain supplemental benefit plans 7#a7 ,in general ,if contributions are paid by an employer under a plan that provides supplemental benefits solely to participants in a plan described in subsection 7c7 7or a continuation thereof7 that provides pension benefits1 such contributions shall not be deductible under this section nor be made nondeductible by this section1 but the deductibility thereof shall be governed solely by section #afb 7relating to trade or business expenses74 7#b7 ,tax treatment of plan ,for purposes of this title1 the trust holding the assets of a plan to which paragraph 7#a7 applies shall be treated as an organization exempt from tax under section #eja7;a74 7#c7 ,special rule for payments other than to or from a trust ,for purposes of this subsection1 payments made by an employer to the trustees of a plan described in paragraph 7#a71 and benefits paid by the trustees of such plan1 shall be treated as contributions paid to1 and benefits paid from1 such plan without regard to whether the contributions are paid into1 or benefits paid from1 the trust holding the assets of such plan4 4 7b7 ,exclusion from wages 7#a7 ,payroll taxes ,paragraph 7#e7 of section #caba7;a7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 by striking or at the end of subparagraph 7,h72 7,b7 by adding or at the end of subparagraph 7,i72 and 7,c7 by adding at the end the following new subparagraph3 7,j7 under a plan to which section #djd7p77#a7 applies2 4 7#b7 ,collection of income tax at source ,paragraph 7#ab7 of section #cdja7;a7 of such ,code is amended by adding at the end the following new subparagraph3 7,f7 under a plan to which section #djd7p77#a7 applies1 or 4 7#c7 ,unemployment taxes ,section #ccjf7;b7 of such ,code is amended-- 7,a7 by striking or at the end of paragraph 7#ai72 7,b7 by striking the period at the end of paragraph 7#bj7 and inserting 2 or2 and 7,c7 by adding at the end the following new paragraph3 7#ba7 any payment made to or for the benefit of an individual under a plan to which section #djd7p77#a7 applies4 4