HR 1443 · 103th Congress · Taxation

To amend the Internal Revenue Code of 1986 to provide a tax credit to businesses which mine metallurgical coal and are required to make contributions to the UMWA Combined Benefit Fund created by the Energy Policy Act of 1992.

Introduced 1993-03-24· Sponsored by Rep. Boucher, Rick [D-VA-9]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Sponsor introductory remarks on measure. (CR E853)(1993-03-31)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a general business credit for metallurgical coal mining. Declares such credit to consist of: (1) the lesser of a percentage of coal industry health benefit premiums; or (2) a percentage of the sale of metallurgical coal. Allows such credit to offset a percentage of the minimum tax.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (10)

7 Democrats3 Republicans
Rep. Payne, Lewis F., Jr. [D-VA-5]VA
Rep. Sisisky, Norman [D-VA-4]VA
Rep. Bliley, Tom [R-VA-7]VA
Rep. Pickett, Owen B. [D-VA-2]VA
Rep. Byrne, Leslie L. [D-VA-11]VA
Rep. Moran, James P. [D-VA-8]VA
Rep. Goodlatte, Bob [R-VA-6]VA
Rep. Gillmor, Paul E. [R-OH-5]OH
Rep. Kaptur, Marcy [D-OH-9]OH
Rep. Kennelly, Barbara B. [D-CT-1]CT