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- H.R.1443
H.R.1443: 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.
About This Bill
- This bill was introduced in the 103rd Congress
- This bill is primarily about health
- Introduced March 24, 1993
- Latest Major Action March 31, 1993
Bill Sponsor
Bill Cosponsors
10 (7 Democrats, 3 Republicans)
Bill 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.
(Source: Library of Congress)
Bill Actions
Date | Description |
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Referred to the House Committee on Ways and Means.
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Sponsor introductory remarks on measure.
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March 24, 1993 |
Introduced in the House by Rick Boucher (D-Va.) |