,,ii  #aae? ,,congress  #a/ ,session    
,s4 #agdc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #c1 #bjag ,mr4  
,b5net introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to create tax     
inc5tives = coal community zones1 to    
provide education & tra9+ opportunities 
= individuals liv+ & work+ 9 coal       
communities1 & = o!r purposes4  #a4     
,%ort title2 table ( cont5ts  7a7 ,%ort 
title ,?is ,act may be cit$ z ! ,coal   
,community ,emp[]m5t ,act ( #bjag4  7b7 
,table ( cont5ts ,! table ( cont5ts =   
?is ,act is z foll[s3 ,sec4 #a4 ,%ort   
title2 table ( cont5ts4 ,,title         
,i--,coal community zone tax inc5tives  
,sec4 #aja4 ,coal community zones4      
,,title ,,ii--,education & tra9+ = coal 
communities ,sec4 #bja4 ,def9itions4    
,sec4 #bjb4 ,individual support acc\nts4
 ,sec4 #bjc4 ,priority = employm5t &    
tra9+ activities = qualify+ individuals4
 ,sec4 #bjd4 ,developm5t grants4 ,sec4  

#bje4 ,bus9ess tra9+ funds4 ,sec4 #bjf4 
,int]ag5cy agreem5t4  ,i ,coal community
 zone tax inc5tives  #aja4 ,coal        
community zones  7a7 ,9 g5]al ,sub*apt] 
,y ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new "p3  ,,iv ,coal community    
zones  ,sec4 #adjj,v-#a4 ,def9ition (   
coal community zone4,sec4 #adjj,v-#b4   
,application ( emp[]m5t zone inc5tives  
to coal community zones4,sec4           
#adjj,v-#c4 ,comm]cial revitalization   
d$uction4,sec4 #adjj,v-#d4 ,exclusion ( 
capital ga9s4,sec4 #adjj,v-#e4          
,application ( new m>kets tax cr$it to  
inve/m5ts 9 community developm5t        
entities s]v+ coal community zones4     
#adjj,v-#a4 ,def9ition ( coal community 
zone  7a7 ,9 g5]al ,= purpose ( ?is "p1 
! t]m coal community zone means any     
c\nty 9 ! ,unit$ ,/ates 9 :i*-- 7#a7    
7,a7 !re 7 n less ?an #ej few]          
individuals employ$ at coal m9es 9 su*  
c\nty = cal5d> ye> #bjae z comp>$ to    
cal5d> ye> #bjaa 7det]m9$ bas$ on data  

collect$ by ! ,f$]al ,m9e ,safety &     
,heal? ,adm9i/ration71 &  7,b7 ! qu>t]ly
 av]age ( ! total numb] ( employees     
employ$ 9 su* c\nty = ! fir/ cal5d> ye> 
9 ! applicable p]iod 7z e/imat$ by !    
,bureau ( ,labor ,/ati/ics7 0 n m ?an   
#bj1jjj1 or  7#b7 n less ?an an av]age (
 #e p]c5t ( ! total employm5t )9 ! c\nty
 dur+ ! applicable p]iod 0 at coal m9es4
  7b7 ,def9itions ,= purposes ( ?is     
section-- 7#a7 ,applicable p]iod ,! t]m 
applicable p]iod means ! p]iod beg9n+   
aft] ,decemb] #ca1 #bjaj1 & end+ be=e   
,janu>y #a1 #bjaf4  7#b7 ,coal m9e ,!   
t]m coal m9e has ! mean+ giv5 su* t]m "u
 section #c7;h77#b7 ( ! ,f$]al ,m9e     
,safety & ,heal? ,act ( #aigg4          
#adjj,v-#b4 ,application ( emp[]m5t zone
 inc5tives to coal community zones  7a7 
,9 g5]al ,= purposes ( ?is title1 except
 z o!rwise provid$ 9 ?is section1 a coal
 community zone %all be treat$ z an     
emp[]m5t zone designat$ "u sub*apt] ,u4 
7b7 ,p]iod ( designation ,a designation 
z an emp[]m5t zone "u subsection 7a7    

%all rema9 9 effect dur+ ! p]iod beg9n+ 
on ,janu>y #a1 #bjah1 & end+ on ,decemb]
 #ca1 #bjbb4  7c7 ,special rules = bonds
  7#a7 ,9 g5]al ,9 ! case ( a coal      
community zone bond-- 7,a7 su* bond %all
 n be treat$ z a private activity bond =
 purposes ( section #adf1 &  7,b7       
section #acid7;c7 %all n apply4  7#b7   
,limitation on am\nt ( bonds  7,a7 ,9   
g5]al ,!re is a national coal community 
zone bond limitation = all coal         
community zone bonds4 ,su* limitation is
 #a1jjj1jjj1jjj4  7,b7 ,allocation (    
limitation ,! ,secret>y %all allocate ! 
limitation "u subp>agraph 7,a7 to ,/ates
 9 :i* !re are locat$ coal community    
zones4 ,su* allocation %all be 9        
proportion to ! population ( resid5ts 9 
coal community zones 9 su* ,/ates       
relative to ! total population (        
resid5ts 9 all coal community zones4 ,! 
limitation allocat$ to a ,/ate "u !     
prec$+ s5t5ce %all be allocat$ to issu]s
 ( coal community zone bonds 9 su*      
,/ate4  7,c7 ,designation subject to    

limitation am\nt ,! maximum face am\nt (
 bonds issu$ :i* may be designat$ "u    
p>agraph 7#c77;,a7 %all n exce$ !       
limitation am\nt allocat$ to su* issu]  
"u subp>agraph 7,b74  7#c7 ,coal        
community bond ,= purposes ( ?is        
subsection1 ! t]m coal community bond   
means any bond :i* w\ld be describ$ 9   
section #acid7;a7 if-- 7,a7 su* bond 0  
designat$ = purposes ( ?is subsection by
 ! bond issu]1 &  7,b7 only coal        
community zones 7 tak5 into acc\nt "u   
sections #acig;,c & #acig;,d4  7d7      
,special rules = employm5t cr$it ,9     
apply+ section #acif to a coal community
 zone1 ! t]m qualifi$ zone employee %all
 n include any individual :o beg9s "w = 
! employ] be=e ,janu>y #a1 #bjah4 ,rules
 simil> to section #ea7;i77#b7 %all     
apply = purposes ( ! prec$+ s5t5ce4  7e7
 ,special rules = increas$ section #agi 
exp5s+  7#a7 ,9 g5]al ,9 apply+ section 
#acig;,a to a coal community zone-- 7,a7
 #ejj1jjj %all be sub/itut$ = #ce1jjj 9 
subsection 7a77#a77;,a71 &  7,b7 9 lieu 

( apply+ subsection 7a77#b71 ! doll>    
am\nt 9 effect "u section #agi7;b77#b7  
%all be increas$ by ! less] (--  7i7    
#ejj1jjj1 or  7ii7 ! co/ ( section #agi 
prop]ty :i* is qualifi$ zone prop]ty 7z 
def9$ 9 section #agi;,d7 plac$ 9 s]vice 
dur+ ! taxable ye>4  7#b7 ,inflation    
adju/m5t  7,a7 ,9 g5]al ,9 ! case ( any 
taxable ye> beg9n+ 9 a cal5d> ye> aft]  
#bjah1 ! #ejj1jjj am\nts 9 subp>agraphs 
7,a7 & 7,b77i7 ( p>agraph 7#a7 %all ea* 
be increas$ by an am\nt equal to--  7i7 
su* doll> am\nt1 multipli$ by  7ii7 !   
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjag = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  7,b7 ,r\nd+ ,any
 increase det]m9$ "u subp>agraph 7,a7   
%all be r\nd$ to ! ne>e/ multiple (     
#aj1jjj4  7f7 ,special rules =          
nonrecognition ( ga9 on rollov] (       
emp[]m5t zone inve/m5ts ,9 apply+       
section #acig;,b to a coal community    
zone--  7#a7 ,decemb] #ca1 #bjag %all be

 sub/itut$ = ! date ( ! enactm5t ( ?is  
p>agraph 9 subsection 7b77#a77;,a77iii71
 &  7#b7 ,janu>y #a1 #bjbc %all be      
sub/itut$ = ! day aft] ! date set =? 9  
section #acia7;d77#a77;,a77i7 9         
subsection 7b77#a77;,a77iv74            
#adjj,v-#c4 ,comm]cial revitalization   
d$uction ,= purposes ( section          
#adjj;,i-- 7#a7 a coal community zone   
%all be treat$ z a r5ewal community1 &  
7#b7 9 apply+ su* section to a coal     
community zone-- 7,a7 subsection        
7d77#b77;,a7 %all be appli$ by sub/itut+
 ea* cal5d> ye> aft] #bjag & be=e #bjbc 
is #af1jjj1jjj = ea* coal community zone
 7z def9$ 9 section #adjj,v-#a7 9 !     
,/ate = ea* cal5d> ye> aft] #bjja & be=e
 #bjaj is #ab1jjj1jjj = ea* r5ewal      
community 9 ! ,/ate1 &  7,b7 subsection 
7g7 %all be appli$ by sub/itut+ ,decemb]
 #ca1 #bjbb = ,decemb] #ca1 #bjji4      
#adjj,v-#d4 ,exclusion ( capital ga9s   
7a7 ,9 g5]al ,gross income does n       
include any qualifi$ capital ga9 f !    
sale or ex*ange ( a qualifi$ coal       

community zone asset held = m ?an #e    
ye>s4  7b7 ,qualifi$ coal community zone
 asset ,= purposes ( ?is section-- 7#a7 
,9 g5]al ,! t]m qualifi$ coal community 
zone asset means--  7,a7 any qualifi$   
coal community zone /ock1  7,b7 any     
qualifi$ coal community zone p>tn]%ip   
int]e/1 &  7,c7 any qualifi$ coal       
community zone bus9ess prop]ty4  7#b7   
,qualifi$ coal community zone /ock  7,a7
 ,9 g5]al ,except z provid$ 9           
subp>agraph 7,b71 ! t]m qualifi$ coal   
community zone /ock means any /ock 9 a  
dome/ic corporation if--  7i7 su* /ock  
is acquir$ by ! taxpay] aft] ,decemb]   
#ca1 #bjag1 & be=e ,janu>y #a1 #bjbc1 at
 its orig9al issue 7directly or ?r\gh an
 und]writ]7 f ! corporation solely 9    
ex*ange = ca%1  7ii7 z ( ! "t su* /ock 0
 issu$1 su* corporation 0 a coal        
community zone bus9ess 7or1 9 ! case ( a
 new corporation1 su* corporation 0 be+ 
organiz$ = purposes ( be+ a coal        
community zone bus9ess71 &  7iii7 dur+  
sub/antially all ( ! taxpay]'s hold+    

p]iod = su* /ock1 su* corporation       
qualifi$ z a coal community zone        
bus9ess4  7,b7 ,r$emptions ,a rule      
simil> to ! rule ( section #abjb7;c77#c7
 %all apply = purposes ( ?is p>agraph4  
7#c7 ,qualifi$ coal community zone      
p>tn]%ip int]e/ ,! t]m qualifi$ coal    
community zone p>tn]%ip int]e/ means any
 capital or pr(its int]e/ 9 a dome/ic   
p>tn]%ip if--  7,a7 su* int]e/ is       
acquir$ by ! taxpay] aft] ,decemb] #ca1 
#bjag1 & be=e ,janu>y #a1 #bjbc1 f !    
p>tn]%ip solely 9 ex*ange = ca%1  7,b7 z
 ( ! "t su* int]e/ 0 acquir$1 su*       
p>tn]%ip 0 a coal community zone bus9ess
 7or1 9 ! case ( a new p>tn]%ip1 su*    
p>tn]%ip 0 be+ organiz$ = purposes ( be+
 a coal community zone bus9ess71 &  7,c7
 dur+ sub/antially all ( ! taxpay]'s    
hold+ p]iod = su* int]e/1 su* p>tn]%ip  
qualifi$ z a coal community zone        
bus9ess4  ,a rule simil> to ! rule (    
p>agraph 7#b77;,b7 %all apply = purposes
 ( ?is p>agraph  7#d7 ,qualifi$ coal    
community zone bus9ess prop]ty  7,a7 ,9 

g5]al ,! t]m qualifi$ coal community    
zone bus9ess prop]ty means tangible     
prop]ty if-- 7i7 su* prop]ty 0 acquir$  
by ! taxpay] by pur*ase 7z def9$ 9      
section #agi7;d77#b77 aft] ,decemb] #ca1
 #bjag1 & be=e ,janu>y #a1 #bjbc1  7ii7 
! orig9al use ( su* prop]ty 9 ! coal    
community zone comm5ces ) ! taxpay]1 &  
7iii7 dur+ sub/antially all ( !         
taxpay]'s hold+ p]iod = su* prop]ty1    
sub/antially all ( ! use ( su* prop]ty 0
 9 a coal community zone bus9ess ( !    
taxpay]4  7,b7 ,special rule =          
sub/antial improvem5ts ,! requirem5ts ( 
clauses 7i7 & 7ii7 ( subp>agraph 7,a7   
%all be treat$ z satisfi$ ) respect to--
  7i7 prop]ty :i* is sub/antially       
improv$ by ! taxpay] be=e ,janu>y #a1   
#bjbc1 &  7ii7 any l& on :i* su* prop]ty
 is locat$4  ,! det]m9ation ( :e!r a    
prop]ty is sub/antially improv$ %all be 
made "u clause 7ii7 ( section           
#adjj;,b7b77#d77;,b71 except t ,decemb] 
#ca1 #bjag %all be sub/itut$ = ,decemb] 
#ca1 #aiig 9 su* clause4  7#e7 ,coal    

community zone bus9ess ,= purposes ( ?is
 section1 ! t]m coal community zone     
bus9ess means any entity or             
proprietor%ip :i* w\ld be a qualifi$    
bus9ess entity or qualifi$ proprietor%ip
 "u section #acig;,c if ref]5ces to coal
 community zones 7 sub/itut$ = ref]5ces 
to emp[]m5t zones4  7c7 ,qualifi$       
,capital ,ga9 ,= purposes ( ?is         
section-- 7#a7 ,9 g5]al ,except z       
o!rwise provid$ 9 ?is subsection1 ! t]m 
qualifi$ capital ga9 means any ga9      
recogniz$ on ! sale or ex*ange (--  7,a7
 a capital asset1 or  7,b7 prop]ty us$ 9
 ! trade or bus9ess 7z def9$ 9 section  
#abca7;b774  7#b7 ,ga9 be=e #bjah or    
aft] #bjbb n qualifi$ ,! t]m qualifi$   
capital ga9 %all n include any ga9      
attributable to p]iods be=e ,janu>y #a1 
#bjah1 or aft] ,decemb] #ca1 #bjbb4     
7#c7 ,c]ta9 rules to apply ,rules simil>
 to ! rules ( p>agraphs 7#c71 7#d71 &   
7#e7 ( section #adjj;,b7e7 %all apply = 
purposes ( ?is subsection4  7d7 ,c]ta9  
,rules ,to ,apply ,= purposes ( ?is     

section1 rules simil> to ! rules (      
p>agraphs 7#e71 7#f71 & 7#g7 (          
subsection 7b71 & subsections 7f7 & 7g71
 ( section #adjj;,b %all apply2 except t
 = su* purposes section #adjj;,b7g77#b7 
%all be appli$ by sub/itut+ ,janu>y #a1 
#bjah = ,janu>y #a1 #aiih & ,decemb]    
#ca1 #bjbb = ,decemb] #ca1 #bjad4  7e7  
,regulations ,! ,secret>y %all prescribe
 su* regulations z may be appropriate to
 c>ry out ! purposes ( ?is section1     
includ+ regulations to prev5t ! abuse ( 
! purposes ( ?is section4  #adjj,v-#e4  
,application ( new m>kets tax cr$it to  
inve/m5ts 9 community developm5t        
entities s]v+ coal community zones ,=   
purposes ( section #de;,d-- 7#a7 a      
qualifi$ community developm5t entity    
%all be eligible = an allocation "u     
subsection 7f77#b7 !re( ( ! increase 9 !
 new m>kets tax cr$it limitation        
describ$ 9 p>agraph 7#b7 only if a      
significant mission ( su* entity is !   
recov]y & r$evelopm5t ( population c5sus
 tracts )9 coal community zones1  7#b7 !

 new m>kets tax cr$it limitation o!rwise
 det]m9$ "u subsection 7f77#a7 !re( %all
 be increas$ by an am\nt equal to       
#cjj1jjj1jjj = ea* ( cal5d> ye>s #bjag1 
#bjah1 #bjai1 & #bjbj1 to be allocat$   
among qualifi$ community developm5t     
entities to make qualifi$ l[-income     
community inve/m5ts )9 coal community   
zones1 &  7#c7 subsection 7f77#c7 !re(  
%all be appli$ sep>ately ) respect to ! 
am\nt ( ! increase "u p>agraph 7#b74  4 
7b7 ,con=m+ am5dm5ts  7#a7 ,section     
#acid7;f77#c77;,b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ or any 
coal community zone aft] ,di/rict (     
,columbia ,ent]prise ,zone4  7#b7 ,!    
table ( p>ts = sub*apt] ,y ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
item3  ,"p ,,iv--,coal community zones  
4  ,,ii ,education & tra9+ = coal       
communities  #bja4 ,def9itions ,9 ?is   
title3 7#a7 ,coal community individual  
,! t]m coal community individual means  
an individual--  7,a7 ) a pr9cipal      

resid5ce 9 a coal community zone2 or    
7,b7 :o works 9 a coal community zone4  
7#b7 ,coal community /ud5t ,! t]m coal  
community /ud5t means a coal community  
individual att5d+ an educational        
program4  7#c7 ,coal community zone ,!  
t]m coal community zone has ! mean+ giv5
 ! t]m 9 section #adjj,v-#a ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z add$ by       
section #aja4  7#d7 ,coal-fir$ g5]ator  
,! t]m coal-fir$ g5]ator means an       
electric utility /eam g5]at+ unit t     
burns coal = #ej p]c5t or m ( ! av]age  
annual heat input4  7#e7 ,coal-relat$   
employee ,! t]m coal-relat$ employee    
means1 ) respect to any c\nty1 any      
individual :o-- 7,a7 is employ$ at a    
coal m9e 7z def9$ 9 section #c7;h77#b7 (
 ! ,f$]al ,m9e ,safety & ,heal? ,act (  
#aigg7cj ,u4,s4,c4 #hjb77 9 su* c\nty1  
or  7,b7 is employ$ at a coal-fir$      
g5]ator locat$ 9 su* c\nty by ! own] (  
su* coal-fir$ g5]ator4  7#f7 ,eligible  
entity ,! t]m eligible entity means a   
p>tn]%ip betwe5-- 7,a7 7i7 an in/itution

 ( high] education 7z def9$ 9 section   
#ajb ( ! ,high] ,education ,act ( #aife 
7#bj ,u4,s4,c4 #ajjb772  7ii7 a nonpr(it
 educational organization2 or  7iii7 a  
provid] id5tifi$ "u section #abb ( !    
,work=ce ,innovation & ,opportunity ,act
 7#bi ,u4,s4,c4 #caeb72 &  7,b7 n less  
?an #a bus9ess or indu/ry t int5ds to   
exp& or hire additional or new work]s :o
 are coal community individuals or :o   
previ\sly work$ 9 ! coal community zone4
  7#g7 ,9-dem& indu/ry sector or        
occupations ,! t]m 9-dem& indu/ry sector
 or occupation has ! mean+ giv5 ! t]m 9 
section #c ( ! ,work=ce ,innovation &   
,opportunity ,act 7#bi ,u4,s4,c4 #cajb74
  7#h7 ,local adm9i/rator ,! t]m local  
adm9i/rator means an entity t-- 7,a7    
is--  7i7 a local gov]nm5tal ag5cy2     
7ii7 a p>tn]%ip consi/+ ( a local       
gov]nm5tal ag5cy & an in/itution ( high]
 education or a nonpr(it organization2  
7iii7 a local bo>d 7z def9$ 9 section #c
 ( ! ,work=ce ,innovation & ,opportunity
 ,act 7#bi ,u4,s4,c4 #cajb772  7iv7 a   

,/ate gov]nm5tal ag5cy2 or  7v7 a       
nonpr(it organization2 &  7,b7 has be5  
select$ by ! local gov]nm5t ( a coal    
community zone to adm9i/] ! individual  
support acc\nt program "u section #bjb &
 ! bus9ess tra9+ fund program "u section
 #bje1 to ! ext5t ! local gov]nm5t      
elects to apply = grants "u ei!r su*    
section4  7#i7 ,qualify+ individual ,!  
t]m qualify+ individual means an        
individual-- 7,a7 ^: pr9cipal resid5ce  
is )9 a coal community zone2 &  7,b7 :om
 ! local adm9i/rator ( ! coal community 
zone det]m9es is 9 ne$ ( additional     
education & tra9+ 9 ord] to obta9       
long-t]m employm5t at a high wage4      
7#aj7 ,recogniz$ po/second>y cr$5tial ,!
 t]m recogniz$ po/second>y cr$5tial has 
! mean+ giv5 ! t]m 9 section #c ( !     
,work=ce ,innovation & ,opportunity ,act
 7#bi ,u4,s4,c4 #cajb74  7#aa7          
,secret>ies ,! t]m ,secret>ies means !  
,secret>y ( ,education & ! ,secret>y (  
,labor4  #bjb4 ,individual support      
acc\nts  7a7 ,program au?oriz$  7#a7 ,9 

g5]al ,= ea* fiscal ye> = :i* funds are 
available "u subsection 7f71 !          
,secret>ies1 9 accordance ) ! int]ag5cy 
agreem5t describ$ 9 section #bjf1 %all  
c>ry out a program aw>d+ grants to local
 adm9i/rators ( coal community zones1 to
 enable ! local adm9i/rators to use su* 
funds to manage individual support      
acc\nts = qualify+ individuals4  7#b7   
,duration  7,a7 ,9 g5]al ,grants aw>d$  
"u p>agraph 7#a7 %all be exp5d$ =       
approv$ education & tra9+ by ! la/ day (
 ! #c-ye> p]iod beg9n+ on ! aw>d date4  
7,b7 ,r5ewal ,! ,secret>ies may r5ew a  
grant "u p>agraph 7#a7 once = an        
additional #b-ye> p]iod1 if ! local     
adm9i/rator demon/rates t ! program "u !
 grant has _h a record ( success &      
high-quality outcomes4  7b7 ,application
 ,a local adm9i/rator ( a coal community
 zone desir+ funds "u ?is section %all  
submit an application to ! ,secret>ies  
at su* "t1 9 su* mann]1 & conta9+ su*   
in=mation1 z ! ,secret>ies may require4 
,su* application %all include--  7#a7 ! 

numb] ( qualify+ individuals 9 !        
community2  7#b7 a plan = allocat+ funds
 to qualify+ individuals2  7#c7 a       
description ( ! provid]s ( education &  
tra9+ 9 ! community & _! outcomes-bas$  
track record ( success1 includ+1 = su*  
programs--  7,a7 ! /ud5t completion     
rates ( ! programs ( education & tra9+2 
7,b7 ! employm5t rates = /ud5ts complet+
 ! programs ( education & tra9+ z ( #a  
ye>1 #c ye>s1 & #e ye>s aft] !          
completion ( ! program2 &  7,c7 ! annual
 sal>y ( /ud5ts complet+ ! programs (   
education & tra9+ z ( #a ye>1 #c ye>s1 &
 #e ye>s aft] completion ( ! program2 & 
7#d7 if new eligible education & tra9+  
provid]s are expect$ to op5 or exp& to !
 coal community zone or ! local         
adm9i/rator plans to recruit or enc\rage
 new su* provid]s--  7,a7 a description 
( su* provid]s2 &  7,b7 evid5ce to      
demon/rate su* provid]s w be            
high-quality & result 9 ! employm5t ( a 
significant p]c5tage ( individuals 9    
high-wage1 9 dem& indu/ries4  7c7       

,di/ribution ( funds ,! ,secret>ies %all
 aw>d funds "u ?is section to local     
adm9i/rators t submit an application "u 
subsection 7b7 bas$ on--  7#a7 ! numb] (
 p affect$ by ! decl9e 9 employm5t      
opportunities = coal-relat$ employees   
dur+ ! applicable p]iod2  7#b7 ! quality
 ( ! provid]s ( education & tra9+ 9 !   
community2 &  7#c7 ! likelihood t fund+ 
w result 9 employm5t 9 a high-dem&1     
high-wage indu/ry = coal-relat$         
employees or o!rs 9 ! community 9 ne$ ( 
additional education & tra9+4  7d7 ,use 
( funds  7#a7 ,9 g5]al ,a local         
adm9i/rator receiv+ funds "u ?is section
 = a coal community zone %all use su*   
funds to e/abli% individual support     
acc\nts describ$ 9 p>agraph 7#b7 =      
qualify+ individuals4  7#b7 ,individual 
support acc\nts  7,a7 ,9 g5]al ,am\nts  
made available ?r\gh an individual      
support acc\nt e/abli%$ = a qualify+    
individual %all be us$ to pay =         
education & tra9+ co/s describ$ 9       
p>agraph 7#c7 t w prep>e ! qualify+     

individual = long-t]m1 high-wage        
employm5t4  7,b7 ,am\nt ,= any fiscal   
ye>1 ! am\nt provid$ "u ?is section = an
 individual support acc\nt ( a qualify+ 
individual = a fiscal ye> %all n exce$ !
 maximum am\nt ( a ,f$]al ,pell ,grant =
 ! mo/ rec5t aw>d ye>4  7,c7 ,limit$    
funds ,if1 = any fiscal ye>1 ! am\nt (  
funds provid$ "u ?is section to a local 
adm9i/rator = a coal community zone are 
n en\gh to fund individual support      
acc\nts = all qualify+ individuals 9 !  
coal community zone reque/+ su* acc\nts1
 ! local adm9i/rator %all give a        
priority to qualify+ individuals reque/+
 to use ! acc\nt funds = education &    
tra9+ programs t--  7i7 prep>e          
individuals = 9-dem& indu/ry sectors or 
occupations2 &  7ii7 h /rong outcomes   
bas$ on ! crit]ia describ$ 9 subsection 
7e77#a77;,b74  7#c7 ,eligible education 
& tra9+ programs  7,a7 ,9 g5]al ,am\nts 
provid$ 9 an individual support acc\nt =
 a qualify+ individual may be us$ = co/s
 relat$ to a program ( education & tra9+

 approv$ by ! local adm9i/rator "u      
subp>agraph 7,b71 :i* may include--  7i7
 a program (f]$ by an in/itution ( high]
 education 7z def9$ 9 section #ajb ( !  
,high] ,education ,act ( #aife 7#bj     
,u4,s4,c4 #ajjb772  7ii7 a program (    
tra9+1 includ+ a program lead+ to a     
recogniz$ po/second>y cr$5tial1 (f]$ by 
an eligible provid] ( tra9+ s]vices     
id5tifi$ "u section #abb ( ! ,work=ce   
,innovation & ,opportunity ,act 7#bi    
,u4,s4,c4 #caeb72 &  7iii7 co/s 7includ+
 associat$ education1 curriculum1 &     
m5tor%ip co/s71 relat$ to an            
appr5tice%ip1 int]n%ip1 or ext]n%ip--   
7,i7 9 an 9-dem& indu/ry sector or      
occupation2 or  7,,ii7 = a position :]e 
!re is a reasonable expectation (       
long-t]m employm5t4  7,b7 ,additional   
education & tra9+ programs ,a local     
adm9i/rator %all provide a process ?r\gh
 :i* ! adm9i/rator may approve ! use (  
funds 9 an individual support acc\nt =  
education or tra9+ exp5ses4 ,?r\gh su*  
process1 ! adm9i/rator %all--  7i7 all[ 

a qualifi$ individual to reque/ !       
approval ( a p>ticul> provid] or program
 ( education & tra9+1 or a p>ticul>     
education & tra9+ exp5se1 on an         
individual basis2  7ii7 be=e approv+ a  
provid]1 program ( education or tra9+1  
or o!r education & tra9+ exp5se1        
consid]--  7,i7 ! local indu/ry dem&s2  
7,,ii7 ! likelihood t an individual w be
 employ$ foll[+ ! completion ( ! program
 ( education or tra9+2 &  7,,iii7 !     
quality & effectiv5ess ( ! program (    
education or tra9+ (f]$ by ! provid]1   
bas$ on ! outcomes-bas$ record ( success
 ( ! provid]1 includ+--  7aa7 ! /ud5t   
completion rates ( ! programs (         
education & tra9+ (f]$ by ! provid]2    
7bb7 ! employm5t rates = /ud5ts complet+
 ! programs ( education & tra9+ z ( #a  
ye>1 #c ye>s1 & #e ye>s aft] !          
completion ( ! program2 &  7cc7 ! annual
 sal>y ( /ud5ts complet+ ! programs (   
education & tra9+ z ( #a ye>1 #c ye>s1 &
 #e ye>s aft] completion ( ! program2 & 
7iii7 make a det]m9ation t su* provid]  

is 9 ! be/ int]e/ ( ! coal community    
zone & ! qualify+ individuals4  7e7     
,reports  7#a7 ,local adm9i/rator       
reports ,ea* local adm9i/rator receiv+  
funds "u ?is section = a fiscal ye>     
%all1 = ea* su* ye>1 prep>e & submit a  
report to ! ,secret>ies t includes--    
7,a7 a description ( ! a*ievem5ts ( !   
program support$ "u ?is section1 includ+
 ! program's levels ( p]=mance a*iev$ ) 
respect to ! prim>y indicators (        
p]=mance describ$ 9 section             
#aaf7;b77#b77;,a77i7 ( ! ,work=ce       
,innovation & ,opportunity ,act 7#bi    
,u4,s4,c4 #cada7;b77#b77;,a77i772  7,b7 
a description ( ! outcomes-bas$ results 
= ! programs ( tra9+ & education = :i*  
funds 7 us$ "u ?is section1 9 !         
aggregate & individually1 includ+--  7i7
 ! /ud5t completion rates ( ! program ( 
education & tra9+2  7ii7 ! employm5t    
rates = /ud5ts complet+ ! program (     
education & tra9+ z ( #a ye>1 #c ye>s1 &
 #e ye>s aft] ! completion ( ! program2 
&  7iii7 ! annual sal>y ( /ud5ts        

complet+ ! program ( education & tra9+ z
 ( #a ye>1 #c ye>s1 & #e ye>s aft]      
completion ( ! program2  7,c7 ! return  
on inve/m5t ( funds provid$ to          
individual support acc\nts "u ?is       
section2 &  7,d7 any o!r in=mation t !  
,secret>ies may require4  7#b7 ,report  
to ,congress ,! ,secret>ies %all prep>e 
& submit an annual report to ,congress  
reg>d+ ! program support$ "u ?is        
section4  7#c7 ,in/itute ( education    
sci5ces evaluation ,! ,director ( !     
,in/itute ( ,education ,sci5ces %all    
evaluate ! effectiv5ess1 quality1 &     
return 9 inve/m5t ( funds "u ?is        
section4  7f7 ,au?orization (           
appropriations ,!re are au?oriz$ to be  
appropriat$ to ! ,secret>y ( ,labor to  
c>ry out ?is section su* sums z may be  
necess>y = ea* ( fiscal ye>s #bjah ?r\gh
 #bjbc4  #bjc4 ,priority = employm5t &  
tra9+ activities = qualify+ individuals 
7a7 ,requir$ local employm5t & tra9+    
activities ,section #acd7;c7 ( !        
,work=ce ,innovation & ,opportunity ,act

 7#bi ,u4,s4,c4 #cagd7;c77 is am5d$ by  
add+ at ! end ! foll[+3  7#d7 ,priority 
individuals  7,a7 ,9 g5]al ,) respect to
 funds allocat$ to a local area = adult 
employm5t & tra9+ activities "u p>agraph
 7#b77;,a7 or 7#c7 ( section #acc7;b7 or
 = dislocat$ work] employm5t & tra9+    
activities "u section #acc7;b77#b77;,b71
 priority %all be giv5 to priority      
individuals = receipt ( c>e] s]vices    
describ$ 9 p>agraph 7#b7 & tra9+        
s]vices4 ,! appropriate local bo>d & !  
,gov]nor %all direct ! "o-/op op]ators 9
 ! local area ) reg>d to mak+           
det]m9ations relat$ to su* priority4    
7,b7 ,def9ition ,9 ?is p>agraph1 ! t]m  
priority individual means a qualify+    
individual1 z def9$ 9 section #bja ( !  
,coal ,community ,emp[]m5t ,act ( #bjag1
 :o is eligible to receive ! s]vice     
involv$ "u ?is subsection4  4  7b7      
,all[able local employm5t & tra9+       
activities ,section #acd7;d7 ( !        
,work=ce ,innovation & ,opportunity ,act
 7#bi ,u4,s4,c4 #cagd7;d77 is am5d$ by  

add+ at ! end ! foll[+3  7#f7 ,priority 
individuals  7,a7 ,9 g5]al ,) respect to
 funds allocat$ to a local area = adult 
employm5t & tra9+ activities "u p>agraph
 7#b77;,a7 or 7#c7 ( section #acc7;b7 or
 = dislocat$ work] employm5t & tra9+    
activities "u section #acc7;b77#b77;,b71
 priority %all be giv5 to priority      
individuals = receipt ( s]vices describ$
 9 p>agraphs 7#a7 ?r\gh 7#e7 ( ?is      
subsection4 ,! appropriate local bo>d & 
! ,gov]nor %all direct ! "o-/op op]ators
 9 ! local area ) reg>d to mak+         
det]m9ations relat$ to su* priority4    
7,b7 ,def9ition ,9 ?is p>agraph1 ! t]m  
priority individual means a qualify+    
individual1 z def9$ 9 section #bja ( !  
,coal ,community ,emp[]m5t ,act ( #bjag1
 :o is eligible to receive ! s]vice     
involv$ "u ?is subsection4  4  #bjd4    
,developm5t grants  7a7 ,program        
au?oriz$  7#a7 ,9 g5]al ,f am\nts made  
available to c>ry out ?is section1 !    
,secret>ies1 9 accordance ) ! int]ag5cy 
agreem5t describ$ 9 section #bjf1 %all  

aw>d grants1 on a competitive basis1 to 
eligible entities1 to support ! eligible
 entities 9 ! developm5t1 revamp+1      
improvem5t1 or expansion ( programs (   
education & tra9+ = coal community zones
 9 9-dem& indu/ry sectors or occupations
 or 9 indu/ries 9 local dem&4  7#b7     
,duration  7,a7 ,9 g5]al ,a grant aw>d$ 
"u ?is section %all be = a p]iod ( #c   
ye>s4  7,b7 ,r5ewal ,! ,secret>ies may  
r5ew a grant aw>d$ "u section = a s+le  
#b-ye> p]iod1 if--  7i7 ! eligible      
entity demon/rates t ! program "u !     
grant has a record ( success &          
high-quality outcomes2 &  7ii7 ! local  
gov]nm5t or local adm9i/rator t submitt$
 ! demon/ration ( application approval  
"u ! initial application "u subsection  
7b77#a77;,e7 approves ( ! r5ewal4  7b7  
,application  7#a7 ,9 g5]al ,an eligible
 entity desir+ a grant "u ?is section   
%all submit an application to !         
,secret>ies at su* "t1 9 su* mann]1 &   
conta9+ su* in=mation z ! ,secret>ies   
may require1 includ+--  7,a7 ! numb] (  

coal community /ud5ts 9 ! coal community
 zone to be s]v$2  7,b7 a plan =        
allocat+ funds to coal community /ud5ts2
  7,c7 a description ( ! eligible       
entity's track record ( success ) !     
programs ( education & tra9+ to be      
support$ "u ! grant1 includ+--  7i7 !   
/ud5t completion rates ( ! programs (   
education & tra9+2  7ii7 ! employm5t    
rates = /ud5ts complet+ ! programs (    
education & tra9+ z ( #a ye>1 #c ye>s1 &
 #e ye>s aft] ! completion ( ! program2 
7,d7 a demon/ration t ! eligible entity 
is ( high quality & w be a b5efit to !  
coal community /ud5ts & ! coal community
 zone2  7,e7 a demon/ration (           
application approval f ! local gov]nm5t 
( ! coal community zone or1 9 ! case ( a
 coal community zone receiv+ a grant "u 
section #bjb1 ! local adm9i/rator = su* 
grant1 includ+ a /atem5t t ! application
 & funds reque/$ "u ! application is 9 !
 be/ int]e/ ( ! coal community zone &   
coal community /ud5ts2 &  7,f7 an       
assurance t if ! program support$ "u !  

grant does n enroll ! requir$ p]c5tage (
 coal community /ud5ts "u subsection    
7c77#a71 ! eligible entity %all         
reimburse ! ,secret>ies1 9 ! am\nt &    
mann] describ$ 9 subsection 7d74  7c7   
,use ( funds ,an eligible entity receiv+
 a grant "u ?is program %all use su*    
funds = ! developm5t1 revamp+1          
improvem5t1 or expansion ( a            
high-quality tra9+ & education program  
t--  7#a7 pr$om9antly s]ves coal        
community /ud5ts by ensur+ t n less ?an 
#ge p]c5t ( ! /ud5ts enroll$ 9 ! program
 are coal community /ud5ts2  7#b7       
provides tra9+ 9 high-wage1 high-dem&   
indu/ries or 9 indu/ries 9 local dem&2  
7#c7 is free or (f]$ at a v l[ co/ to   
coal community /ud5ts2 &  7#d7 ent]s    
into an agreem5t ) ea* coal community   
/ud5t t enrolls 9 ! program to ensure t 
! eligible entity c obta9 ! in=mation   
necess>y = ! report "u subsection       
7e77#a74  7d7 ,reimbursem5t  7#a7 ,9    
g5]al ,an eligible entity t does n      
enroll ! requir$ p]c5tage describ$ 9    

subsection 7c77#a7 %all reimburse !     
,secret>ies 9 ! am\nt equal to ! product
 (--  7,a7 ! av]age p]-/ud5t co/ ( !    
program2 &  7,b7 ! numb] ( additional   
coal community /ud5ts t w\ld h be5 ne$$ 
9 ord] = ! program to meet ! #ge p]c5t  
coal community /ud5t enrollm5t          
requirem5t "u subsection 7c77#a74  7#b7 
,use ( reimburs$ funds ,any funds       
reimburs$ to ! ,secret>ies "u ?is       
subsection may be us$ by ! ,secret>ies  
to aw>d additional grants "u ?is        
section4  7e7 ,reports  7#a7 ,eligible  
entity report ,ea* eligible entity      
receiv+ a grant "u ?is section %all     
prep>e & submit to ! ,secret>ies an     
annual report reg>d+ ! outcomes ( !     
grant1 includ+--  7,a7 ! numb] ( /ud5ts1
 & ! numb] ( coal community /ud5ts1     
enroll$ 9 ! program support$ "u ! grant2
  7,b7 ! numb] ( /ud5ts1 & ! numb] (    
coal community /ud5ts1 complet+ su*     
program2  7,c7 ! numb] ( /ud5ts1 & !    
numb] ( coal community /ud5ts1 :o h     
complet$ su* program & :o are employ$   

aft] completion ( su* program z (--  7i7
 #f mon?s aft] ! date ( completion2     
7ii7 #a ye> aft] ! date ( completion2   
7iii7 #c ye>s aft] ! date ( completion2 
&  7iv7 #e ye>s aft] ! date (           
completion2  7,d7 ! av]age wage (       
/ud5ts1 & ! av]age wage ( coal community
 /ud5ts1 :o h complet$ su* program z (--
  7i7 #f mon?s aft] ! date ( completion2
  7ii7 #a ye> aft] ! date ( completion2 
&  7iii7 #c ye>s aft] ! date (          
completion2 &  7,e7 ! satisfaction rate 
( all /ud5ts1 & ! satisfaction rate (   
coal community /ud5ts1 includ+ /ud5ts :o
 complet$ ! program & /ud5ts :o did n   
complete--  7i7 #f mon?s aft] ! date (  
completion or leav+ ! program2  7ii7 #a 
ye> aft] ! date ( completion or leav+ ! 
program2 &  7iii7 #c ye>s aft] ! date ( 
completion or leav+ ! program4  7#b7    
,report to ,congress ,! ,secret>ies %all
 prep>e & submit an annual report to    
,congress reg>d+ ! grants aw>d$ "u ?is  
section4  7#c7 ,in/itute ( education    
sci5ces evaluation ,! ,director ( !     

,in/itute ( ,education ,sci5ces %all    
evaluate ! effectiv5ess1 quality1 &     
return 9 inve/m5t ( grant funds provid$ 
"u ?is section4  7f7 ,au?orization (    
appropriations ,!re are au?oriz$ to be  
appropriat$ to ! ,secret>y ( ,education 
to c>ry out ?is section su* sums z may  
be necess>y = fiscal ye>s #bjah ?r\gh   
#bjbc4  #bje4 ,bus9ess tra9+ funds  7a7 
,program au?oriz$  7#a7 ,9 g5]al ,f     
am\nts made available "u subsection 7e71
 ! ,secret>ies1 9 accordance ) !        
int]ag5cy agreem5t "u section #bjf1 %all
 aw>d grants1 on a competitive basis1 to
 local adm9i/rators to enable ! local   
adm9i/rators to aw>d subgrants "u       
subsection 7c7 to bus9esses to provide  
9-h\se tra9+1 & future employm5t1 to    
coal community individuals4  7#b7       
,duration  7,a7 ,9 g5]al ,a grant aw>d$ 
"u ?is section %all be = a #c-ye> p]iod4
  7,b7 ,limitation ,a local adm9i/rator 
may n receive m ?an #a grant "u ?is     
section4  7b7 ,applications ,a local    
adm9i/rator desir+ a grant "u ?is       

section %all submit to ! ,secret>ies an 
application at su* "t1 9 su* mann]1 &   
conta9+ su* in=mation z ! ,secret>ies   
may require1 includ+--  7#a7 ! numb] (  
coal community individuals 9 ! coal     
community zone to be s]v$2  7#b7 ! numb]
 ( coal community individuals t w b5efit
 f ! program2  7#c7 a description ( !   
eligible bus9esses describ$ 9 subsection
 7c77#b7 t w p>ticipate 9 ! program     
propos$ "u ! grant1 includ+ ! 9-dem&    
indu/ry sectors or occupations repres5t$
 by ! bus9esses2  7#d7 ! t>get employm5t
 numb]s ( p>ticipat+ individuals = !    
eligible bus9esses p>ticipat+2  7#e7 a  
plan = allocat+ grant funds to          
bus9esses2 &  7#f7 a description ( !    
process ?r\gh :i* ! coal community ag5cy
 w evaluate any reque/s to waive !      
employm5t requirem5t "u subsection      
7c77#c77;,b74  7c7 ,subgrants  7#a7 ,9  
g5]al ,ea* local adm9i/rator receiv+ a  
grant "u ?is section %all use grant     
funds to aw>d subgrants1 to eligible    
bus9esses describ$ 9 p>agraph 7#b71 to  

enable ! eligible bus9esses to provide  
9-h\se tra9+ to coal community          
individuals 9 prep>ation = employm5t )  
or advancem5t )9 ! eligible bus9esses4  
7#b7 ,eligibility ,9 ord] to be eligible
 = a subgrant "u ?is subsection1 a      
bus9ess %all-- 7,a7 be a bus9ess locat$ 
9 a coal community zone2 &  7,b7 provide
 an assurance t ! bus9ess w hire1 = a   
m9imum ( "o ye>1 ea* coal community     
individual :o completes ! 9-h\se tra9+  
provid$ "u ! subgrant or w reimburse !  
local adm9i/rator 9 accordance )        
p>agraph 7#c74  7#c7 ,reimbursem5t (    
tra9+ = employees n hir$  7,a7 ,9 g5]al 
,a bus9ess t does n hire or reta91 = a  
p]iod ( n less ?an #a ye>1 all coal     
community individuals :o complete !     
9-h\se tra9+ provid$ "u a subgrant "u   
?is subsection %all reimburse ! local   
adm9i/rator 9 ! am\nt equal to ! co/ ( !
 tra9+ provid$ to su* employee1 subject 
to subp>agraph 7,b74  7,b7 ,waiv] ,^u   
reque/ by a bus9ess receiv+ a subgrant  
"u ?is subsection1 ! local adm9i/rator  

may waive ! reimbursem5t requirem5t (   
subp>agraph 7,a7 = a bus9ess if ! local 
adm9i/rator det]m9es t--  7i7 ! bus9ess 
made sub/antial ef=t to comply ) !      
employm5t requirem5t "u subp>agraph     
7,a72  7ii7 hir$ a significant p]c5tage 
( individuals relative to ! am\nt (     
funds provid$ "u ! grant2 or  7iii7 !   
decision made by ! bus9ess to n hire or 
reta9 an individual 0 = cause4  7,c7    
,use ( reimburs$ funds ,by n lat] ?an   
#cj days aft] receiv+ a reimbursem5t "u 
p>agraph 7#c77;,a71 a local             
adm9i/rator--  7i7 %all report ! receipt
 ( su* funds to ! ,secret>ies2 &  7ii7  
may apply to ! ,secret>ies = p]mission  
to reallocate ! funds receiv$ "u ?is    
p>agraph dur+ ! grant p]iod4  7d7       
,reports  7#a7 ,reports by bus9esses    
,ea* bus9ess receiv+ a subgrant "u      
subsection 7c7 %all prep>e & submit an  
annual report to ! local adm9i/rator    
reg>d+ ! subgrant1 includ+--  7,a7 !    
numb]s ( coal community individuals--   
7i7 beg9n+ ! tra9+ provid$ "u ?is       

section2  7ii7 complet+ su* tra9+2      
7iii7 hir$ by ! bus9ess )9 #c mon?s (   
completion2 &  7iv7 /ill employ$ by !   
bus9ess1 z ( #f mon?s1 #a ye>1 #b ye>s1 
& #d ye>s aft] ! completion ( ! tra9+2 &
  7,b7 ! av]age sal>y ( ! coal community
 individuals hir$ aft] complet+ ! tra9+4
  7#b7 ,reports by coal community       
ag5cies ,ea* local adm9i/rator receiv+ a
 grant "u ?is section %all prep>e &     
submit an annual report to ! ,secret>ies
 reg>d+ ! grant "u ?is section4  7#c7   
,report by ,secret>ies ,! ,secret>ies   
%all prep>e & submit an annual report to
 ,congress reg>d+ ! grant program "u ?is
 section t includes ! in=mation provid$ 
by ! coal community ag5cies "u p>agraph 
7#b74  7#d7 ,in/itute ( education       
sci5ces evaluation ,! ,director ( !     
,in/itute ( ,education ,sci5ces %all    
evaluate ! effectiv5ess1 quality1 &     
return 9 inve/m5t ( grant funds provid$ 
"u ?is section4  7e7 ,au?orization (    
appropriations ,!re are au?oriz$ to be  
appropriat$ to ! ,secret>y ( ,labor to  

c>ry out ?is section su* sums z may be  
necess>y = ea* ( fiscal ye>s #bjah ?r\gh
 #bjbc4  #bjf4 ,int]ag5cy agreem5t ,!   
,secret>y ( ,education & ! ,secret>y (  
,labor %all jo9tly adm9i/] ! programs "u
 sections #bjc1 #bjd1 & #bje 9          
accordance ) su* t]ms z ! ,secret>ies   
set =? 9 an int]ag5cy agreem5t4 ,su*    
int]ag5cy agreem5t %all include1 at a   
m9imum & = ea* su* program--  7#a7 a    
description ( ! respective roles &      
responsibilities ( ! ,secret>ies 7bo?   
jo9tly & sep>ately72 &  7#b7 provisions 
e/abli%+ t1 = ea* ( ! programs "u su*   
sections1 ! ,secret>y to :om funds are  
au?oriz$ to be appropriat$ "u section   
#bjb7;f71 #bjd7;f71 or #bje7;e7 %all h  
fiscal au?ority ov] ! program c>ri$ out 
"u su* section & w be responsible = !   
obligation & disbursem5t ( su* funds4