,,ii  #aaeth ,,congress  #ast ,session  
,s4 #age  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #ag1 #bjag 
,mr4 ,manchin 7for himself1 ,mrs4       
,capito1 ,mr4 ,casey1 ,mr4 ,brown1 ,mr4 
,kaine1 ,mr4 ,warner1 ,mr4 ,portman1    
,mr4 ,tester1 ,mrs4 ,murray1 ,mr4       
,sanders1 ,mr4 ,durbin1 ,mr4 ,franken1  
,mr4 ,booker1 ,mr4 ,donnelly1 ,mr4      
,heinrich1 ,mrs4 ,mc,caskill1 ,ms4      
,heitkamp1 ,mr4 ,nelson1 ,mr4 ,burr1 and
 ,mr4 ,sullivan7 introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,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 ,plan1 and
 for other purposes4  #a4 ,short title  
,this ,act may be cited as the ,miners  
,protection ,act of #bjag4  #b4         
,inclusion of certain retirees in the   
,multiemployer ,health ,benefit ,plan   

7a7 ,in general ,section #djb of the    
,surface ,mining ,control and           
,reclamation ,act of #aigg 7#cj         
,u4,s4,c4 #abcb71 as amended by the     
,further ,continuing and ,security      
,assistance ,appropriations ,act1 #bjag1
 is amended--  7#a7 in subsection       
7h77#b77;,c7--  7,a7 by striking clauses
 7ii71 7iii71 and 7iv72 and  7,b7 by    
inserting after clause 7i7 the          
following3  7ii7 ,calculation of excess 
,the excess determined under clause 7i7 
shall be calculated by taking into      
account only--  7,i7 those beneficiaries
 actually enrolled in the ,plan as of   
the date of the enactment of the ,miners
 ,protection ,act of #bjag who are      
eligible to receive health benefits     
under the ,plan on the first day of the 
calendar year for which the transfer is 
made1 other than those beneficiaries    
enrolled in the ,plan under the terms of
 a participation agreement with the     
current or former employer of such      
beneficiaries2 and  7,,ii7 those        

beneficiaries whose health benefits1    
defined as those benefits payable1      
following death or retirement or upon a 
finding of disability1 directly by an   
employer in the bituminous coal industry
 under a coal wage agreement 7as defined
 in section #igja7;b77#a7 of the        
,internal ,revenue ,code of #aihf71     
would be denied or reduced as a result  
of a bankruptcy proceeding commenced in 
#bjab or #bjae4  ,for purposes of       
subclause 7,i71 a beneficiary enrolled  
in the ,plan as of the date of the      
enactment of the ,miners ,protection    
,act of #bjag shall be deemed to have   
been eligible to receive health benefits
 under the ,plan on ,january #a1 #bjag4 
7iii7 ,eligibility of certain retirees  
,individuals referred to in clause      
7ii77,,ii7 shall be treated as eligible 
to receive health benefits under the    
,plan4  7iv7 ,requirements for transfer 
,the amount of the transfer otherwise   
determined under this subparagraph for a
 fiscal year shall be reduced by any    

amount transferred for the fiscal year  
to the ,plan1 to pay benefits required  
under the ,plan1 from a voluntary       
employees' beneficiary association      
established as a result of a bankruptcy 
proceeding described in clause 7ii74  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 amount equal to the          
difference between such dollar          
limitation and such aggregate amount to 
the trustees of the #aigd ,,umwa        
,pension ,plan to pay benefits required 
under that plan4  7,b7 ,cessation of    
transfers ,the transfers described in   
subparagraph 7,a7 shall cease as of the 

first fiscal year beginning after the   
first plan year for which the funded    
percentage 7as defined in section       
#dcb7;i77#b7 of the ,internal ,revenue  
,code of #aihf7 of the #aigd ,,umwa     
,pension ,plan is at least #ajj percent4
  7,c7 ,prohibition on benefit          
increases1 etc ,during a fiscal year in 
which the #aigd ,,umwa ,pension ,plan is
 receiving transfers under subparagraph 
7,a71 no amendment of such plan which   
increases the liabilities of the plan by
 reason of any increase in benefits1 any
 change in the accrual of benefits1 or  
any change in the rate at which benefits
 become nonforfeitable under the plan   
may be adopted unless the amendment is  
required as a condition of qualification
 under part ,i of subchapter ,d of      
chapter #a of the ,internal ,revenue    
,code of #aihf4  7,d7 ,treatment of     
transfers for purposes of withdrawal    
liability under ,,erisa ,the amount of  
any transfer made under subparagraph    
7,a7 7and any earnings attributable     

thereto7 shall be disregarded in        
determining the unfunded vested benefits
 of the #aigd ,,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 #dbja of the    
,employee ,retirement ,income ,security 
,act of #aigd4  7,e7 ,requirement to    
maintain contribution rate ,a transfer  
under subparagraph 7,a7 shall not be    
made for a fiscal year unless the       
persons that are obligated to contribute
 to the #aigd ,,umwa ,pension ,plan on  
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 #cj days before the date  
of enactment of the ,miners ,protection 
,act of #bjag4  7,f7 ,enhanced annual   
reporting  7i7 ,in general ,not later   
than the #ijth day of each plan year    
beginning after the date of enactment of
 the ,miners ,protection ,act of #bjag1 
the trustees of the #aigd ,,umwa        

,pension ,plan shall file with the      
,secretary of the ,treasury or the      
,secretary's delegate and the ,pension  
,benefit ,guaranty ,corporation a report
 7including appropriate documentation   
and actuarial certifications from the   
plan actuary1 as required by the        
,secretary of the ,treasury or the      
,secretary's delegate7 that contains--  
7,i7 whether the plan is in endangered  
or critical status under section #cje of
 the ,employee ,retirement ,income      
,security ,act of #aigd and section #dcb
 of the ,internal ,revenue ,code of     
#aihf as of the first day of such plan  
year2  7,,ii7 the funded percentage 7as 
defined in section #dcb7;i77#b7 of such 
,code7 as of the first day of such plan 
year1 and the underlying actuarial value
 of assets and liabilities taken into   
account in determining such percentage2 
7,,iii7 the market value of the assets  
of the plan as of the last day of the   
plan year preceding such plan year2     
7,,iv7 the total value of all           

contributions made during the plan year 
preceding such plan year2  7,v7 the     
total value of all benefits paid during 
the plan year preceding such plan year2 
7,,vi7 cash flow projections for such   
plan year and either the #f or #aj      
succeeding plan years1 at the election  
of the trustees1 and the assumptions    
relied upon in making such projections2 
7,,vii7 funding standard account        
projections for such plan year and the  
#i succeeding plan years1 and the       
assumptions relied upon in making such  
projections2  7,,viii7 the total value  
of all investment gains or losses during
 the plan year preceding such plan year2
  7,,ix7 any significant reduction in   
the number of active participants during
 the plan year preceding such plan year1
 and the reason for such reduction2     
7,x7 a list of employers that withdrew  
from the plan in the plan year preceding
 such plan year1 and the resulting      
reduction in contributions2  7,,xi7 a   
list of employers that paid withdrawal  

liability to the plan during the plan   
year preceding such plan year and1 for  
each employer1 a total assessment of the
 withdrawal liability paid1 the annual  
payment amount1 and the number of years 
remaining in the payment schedule with  
respect to such withdrawal liability2   
7,,xii7 any material changes to         
benefits1 accrual rates1 or contribution
 rates during the plan year preceding   
such plan year2  7,,xiii7 any scheduled 
benefit increase or decrease in the plan
 year preceding such plan year having a 
material effect on liabilities of the   
plan2  7,,xiv7 details regarding any    
funding improvement plan or             
rehabilitation plan and updates to such 
plan2  7,,xv7 the number of participants
 and beneficiaries during the plan year 
preceding such plan year who are active 
participants1 the number of participants
 and beneficiaries in pay status1 and   
the number of terminated vested         
participants and beneficiaries2  7,,xvi7
 the information contained on the most  

recent annual funding notice submitted  
by the plan under section #aja7;f7 of   
the ,employee ,retirement ,income       
,security ,act of #aigd2  7,,xvii7 the  
information contained on the most recent
 ,department of ,labor ,form #eejj of   
the plan2 and  7,,xviii7 copies of the  
plan document and amendments1 other     
retirement benefit or ancillary benefit 
plans relating to the plan and          
contribution obligations under such     
plans1 a breakdown of administrative    
expenses of the plan1 participant census
 data and distribution of benefits1 the 
most recent actuarial valuation report  
as of the plan year1 copies of          
collective bargaining agreements1 and   
financial reports1 and such other       
information as the ,secretary of the    
,treasury or the ,secretary's delegate1 
in consultation with the ,secretary of  
,labor and the ,director of the ,pension
 ,benefit ,guaranty ,corporation1 may   
require4  7ii7 ,electronic submission   
,the report required under clause 7i7   

shall be submitted electronically4      
7iii7 ,information sharing ,the         
,secretary of the ,treasury or the      
,secretary's delegate shall share the   
information in the report under clause  
7i7 with the ,secretary of ,labor4  7iv7
 ,penalty ,any failure to file the      
report required under clause 7i7 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 #fjeh7;a7 of the ,internal      
,revenue ,code of #aihf1 except that    
section #ffeb7;e7 of such ,code shall be
 applied with respect to any such       
failure by substituting #ajj for #be4   
,the preceding sentence shall not apply 
if the ,secretary of the ,treasury or   
the ,secretary's delegate determines    
that reasonable diligence has been      
exercised by the trustees of such plan  
in attempting to timely file such       
report4  7,g7 #aigd ,,umwa ,pension     
,plan defined ,for purposes of 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  7b7       
,effective dates  7#a7 ,in general ,the 
amendments made by this section shall   
apply to fiscal years beginning after   
,september #cj1 #bjaf4  7#b7 ,reporting 
requirements ,section #djb7;i77#d77;,f7 
of the ,surface ,mining ,control and    
,reclamation ,act of #aigg 7#cj         
,u4,s4,c4 #abcb7;i77#d77;,f771 as added 
by this section1 shall apply to plan    
years beginning after the date of the   
enactment of this ,act4  #c4            
,clarification of financing obligations 
7a7 ,in general ,subsection 7a7 of      
section #igjd of the ,internal ,revenue 
,code of #aihf is amended-- 7#a7 by     
striking paragraph 7#c71  7#b7 by       
striking three premiums and inserting   
two premiums1 and  7#c7 by striking 1   
plus at the end of paragraph 7#b7 and   

inserting a period4  7b7 ,conforming    
amendments  7#a7 ,section #igjd of the  
,internal ,revenue ,code of #aihf is    
amended-- 7,a7 by striking subsection   
7d71 and  7,b7 by redesignating         
subsections 7e7 through 7j7 as          
subsections 7d7 through 7i71            
respectively4  7#b7 ,subsection 7d7 of  
section #igjd of such ,code1 as so      
redesignated1 is amended--  7,a7 by     
striking #c separate accounts for each  
of the premiums described in subsections
 7b71 7c71 and 7d7 in paragraph 7#a7 and
 inserting #b separate accounts for each
 of the premiums described in           
subsections 7b7 and 7c71 and  7,b7 by   
striking or the unassigned beneficiaries
 premium account in paragraph 7#c77;,b74
  7#c7 ,subclause 7,i7 of section       
#igjc7;b77#b77;,c77ii7 of such ,code is 
amended by striking                     
#igjd7;e77#c77;,b77i7 and inserting     
#igjd7;d77#c77;,b77i74  7#d7 ,paragraph 
7#c7 of section #igje7;a7 of such ,code 
is amended--  7,a7 by striking the      

unassigned beneficiary premium under    
section #igjd7;a77#c7 and in            
subparagraph 7,b71 and  7,b7 by striking
 #igjd7;i77#a77;,b7 and inserting       
#igjd7;h77#a77;,b74  7#e7 ,paragraph    
7#b7 of section #igaa7;c7 of such ,code 
is amended-- 7,a7 by striking           
#igjd7;j77#b7 in subparagraph 7,a77i7   
and inserting #igjd7;i77#b71  7,b7 by   
striking #igjd7;j77#b77;,b7 in          
subparagraph 7,b7 and inserting         
#igjd7;i77#b77;,b71 and  7,c7 by        
striking #igjd7;j7 and inserting        
#igjd7;i74  7#f7 ,paragraph 7#d7 of     
section #igab7;d7 of such ,code is      
amended by striking #igjd7;j7 and       
inserting #igjd7;i74  7c7 ,elimination  
of additional backstop premium  7#a7 ,in
 general ,paragraph 7#a7 of section     
#igab7;d7 of the ,internal ,revenue     
,code of #aihf is amended by striking   
subparagraph 7,c74  7#b7 ,conforming    
amendment ,paragraph 7#b7 of section    
#igab7;d7 of such ,code is amended--    
7,a7 by striking subparagraph 7,b71     

7,b7 by striking 1 and at the end of    
subparagraph 7,a7 and inserting a       
period1 and  7,c7 by striking shall     
provide for-- and all that follows      
through annual adjustments and inserting
 shall provide for annual adjustments4  
7d7 ,effective date ,the amendments made
 by this section shall apply to plan    
years beginning after ,september #cj1   
#bjaf4  #d4 ,customs user fees  7a7 ,in 
general ,section #acjca7;j77#c77;,a7 of 
the ,consolidated ,omnibus ,budget      
,reconciliation ,act of #aihe 7#ai      
,u4,s4,c4 #eh;c7j77#c77;,a77 is amended 
by striking ,september #cj1 #bjbe and   
inserting ,may #f1 #bjbf4  7b7 ,rate for
 merchandise processing fees ,section   
#ejc of the ,united ,states-,korea ,free
 ,trade ,agreement ,implementation ,act 
7,public ,law #aab-da2 #ai ,u4,s4,c4    
#chje note7 is amended by striking      
,september #cj1 #bjbe and inserting ,may
 #f1 #bjbf4