,i #aacth ,,congress #ast ,session ,h4 ,r4 #ihj ,,in ,,the ,,house ,,of ,,representatives ,march #f1 #bjac ,mr4 ,rahall 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 protect the health care and pension benefits of our nation's miners4 #a4 ,short title ,this ,act may be cited as the ,coal ,accountability and ,retired ,employee ,act of #bjac or the ,,care ,act 4 #b4 ,amendment of ,surface ,mining ,control and ,reclamation ,act of #aigg ,section #djb7;i77#b7 of the ,surface ,mining ,control and ,reclamation ,act of #aigg 7#cj ,u4,s4,c4 #abcb7;i77#b77 is amended-- 7#a7 by striking ,subject to and inserting the following3 7,a7 ,in general ,subject to 2 and 7#b7 by adding at the end the following3 7,b7 ,excess amounts 7i7 ,in general ,subject to paragraph 7#c71 and after all transfers referred to in paragraph 7#a7 and subparagraph 7,a7 of this paragraph have been made1 any amounts remaining after the application of paragraph 7#c77;,a7 7without regard to this subparagraph7 shall be transferred to the trustees of the #aigd ,,umwa ,pension ,plan and used solely to pay pension benefits required under such plan4 7ii7 #aigd ,,umwa ,pension ,plan ,in this subparagraph1 the term #aigd ,,umwa ,pension ,plan means a pension plan referred to in section #igja7;a77#c7 of the ,internal ,revenue ,code of #aihf but without regard to whether participation in such plan is limited to individuals who retired in #aigf and thereafter4 4 #c4 ,eligibility for #aiib ,,umwa benefit plan 7a7 ,in general ,paragraph 7#b7 of section #igab7;b7 of the ,internal ,revenue ,code of #aihf is amended by striking or at the end of subparagraph 7,a71 by adding or at the end of subparagraph 7,b71 and by inserting after subparagraph 7,b7 the following new subparagraph3 7,c7 but for this chapter1 would be eligible to receive benefits from the #aigd ,,umwa ,benefit ,plan 7other than an individual described in the last sentence of section #djb7;h77#b77;,c7 of the ,surface ,mining ,control and ,reclamation ,act of #aigg7 following a proceeding under title #aa1 ,united ,states ,code1 or other insolvency proceeding relating to the applicable last signatory operator1 but who does not receive such coverage at levels at least equal to those described in section #djb7;h77#b77;,c7 of the ,surface ,mining ,control and ,reclamation ,act of #aigg from such operator or any related person1 4 7b7 ,conforming amendments ,paragraph 7#b7 of section #igab7;b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking subparagraph 7,a7 or 7,b7 in the matter following subparagraph 7,c7 7as added by this section7 and inserting subparagraph 7,a71 7,b71 or 7,c71 and 7#b7 by inserting under subparagraph 7,a7 or 7,b7 after health benefits coverage in the second sentence4 #d4 ,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 by striking or at the end of subparagraph 7,h71 by adding or at the end of subparagraph 7,i71 and 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 by striking or at the end of paragraph 7#ai71 by striking the period at the end of paragraph 7#bj7 and inserting 2 or1 and 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