A bill 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.

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.

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

Timeline

1. 28 May 1993

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 28 May 1993

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 28 May 1993 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 28 May 1993

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 28 May 1993

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 28 May 1993

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Robb, Charles S. [D-VA] · D · Sponsor
• Sen. Warner, John [R-VA] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → 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.