United States · Bill · HR
H.R. 1443 (103rd)
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
24 March 1993
Last action
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Status
Sponsor introductory remarks on measure. (CR E853)
Sponsors
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Subjects
Discovery layer
Source updated
2 January 2025
Summary
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.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 24 March 1993
Introduced in House (PDF)
Introduced in House · EN · 24 March 1993
Introduced in House
summary · EN · 24 March 1993
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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/1443
- Open data entity: https://api.congress.gov/v3/bill/103/hr/1443