Small Non-Coal Producing Company Relief Act

[AI summary unavailable — showing source text] Small Non-Coal Producing Company Relief Act - Amends the Internal Revenue Code to: (1) limit annual premiums paid to the United Mine Workers of America Combined Benefit Fund by eligible small assigned operators; and (2) eliminate (for assigned operators) or reduce (for other operators) premiums for any year in which the Fund has a surplus over a certain level. Defines an eligible small assigned operator as one having a five-year average annual gross income under a specified amount and not being engaged in the production of coal for the year involved. Limits overall premium reductions under the amendments made by this Act.…