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United States · Bill · HR

H.R. 2403 (114th)

Coal Healthcare and Pensions Protection Act of 2015

referredUnited States· United States Congress· EN

Introduced

18 May 2015

Last action

10 June 2015 · Referred

Status

Referred to the Subcommittee on Energy and Mineral Resources.

Sponsors

David McKinley, Robert Aderholt, Evan Jenkins, WM. CLAY, Rodney Davis, Bill Johnson, Julia Brownley, Steve Stivers, Alexander Mooney, Mike Bost, MIKE DOYLE, Rep. Whitfield, Ed [R-KY-1], Kyrsten Sinema, Marcy Kaptur, Marcia Fudge, David Joyce, Michelle Lujan Grisham, TIM RYAN, Bradley Byrne, John Yarmuth, Brett Guthrie, Scott DesJarlais, Alan Lowenthal, Paul Cook, H. Griffith, Chris Stewart, Mike Rogers, Sanford Bishop, ROBERT BRADY, Rep. Benishek, Dan [R-MI-1], Tom Cole, Bill Shuster, Tim Murphy, Rep. Scott, Robert C. "Bobby" [D-VA-3], Kevin Cramer, Todd Rokita, Thomas MacArthur, Gerald Connolly, Rep. Sewell, Terri A. [D-AL-7], Bennie Thompson, Rep. Gibson, Christopher P. [R-NY-19], Andy Barr, Rep. Hanna, Richard L. [R-NY-22], Mo Brooks, Robert Wittman, Rep. Carter, Earl L. "Buddy" [R-GA-1], John Katko, Marsha Blackburn

Subjects

Healthcare, Taxation

Source updated

12 August 2025

Healthcare · Taxation

Official sourceDownload fileView documentsShare

Summary

Coal Healthcare and Pensions Protection Act of 2015 Amends the Surface Mining Control and Reclamation Act of 1977 to address potential shortages in the Multiemployer Health Benefit Plan for payment of health care benefits to retired coal miners by expanding the eligible uses of interest transferable to the plan from the Abandoned Mine Reclamation Fund, and supplemental payments from the General Fund of the Treasury. Requires calculation of such amount by taking into account only those beneficiaries who are actually enrolled in the plan as of the enactment of this Act, as well as those retirees whose health benefits, payable directly by an employer in the bituminous coal industry under a coal wage agreement as a result of a bankruptcy proceeding commenced in 2012, would be denied or reduced. Requires the Department of the Treasury to transfer to the trustees of the 1974 United Mine Workers of America (UMWA) Pension Plan a certain additional amount of funds, to pay pension benefits required under that plan, if the $490 million limitation on certain transfers to the UMWA Combined Benefit Fund and distributions to states and Indian tribes exceeds the aggregate amount required to be transferred to them. Amends the Internal Revenue Code to prescribe a special rule that employer contributions to an employees' trust or annuity benefit plan providing supplemental benefits solely to participants in a pension plan are neither deductible nor nondeductible as such from the employer's gross income. Subjects such contributions, on the other hand, to deduction as an allowable trade or business expense. Treats a trust holding the assets of such a pension benefit plan as a tax-exempt organization. Excludes from taxable wages any payments made to, or on behalf of, an employee or his or her beneficiary under such a plan.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 18 May 2015

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  2. 18 May 2015

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  3. 18 May 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 18 May 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  5. 1 June 2015

    Referred

    Referred to the Subcommittee on Health.

    Source: Committee

  6. 10 June 2015

    Referred

    Referred to the Subcommittee on Energy and Mineral Resources.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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Sponsors

Showing 48 of 90 sponsors and actors.

Related records

Sources

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