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HR 1443 103th Congress House

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…

Official title: 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 UM… Show full official titleShow less

Official title: 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: March 24, 1993 See on congress.gov
Taxation Business income taxCoalEmployee health benefitsEnergy policy
More subjectsShow fewer subjects
HealthHealth insuranceIncome taxInsurance premiumsIron and steel industryMetallurgyMinimum taxTax credits
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 31, 1993
Sponsor introductory remarks on measure. (CR E853)
Mar 24, 1993
Referred to the House Committee on Ways and Means.
Mar 24, 1993
Introduced in House
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 Latest action March 31, 1993

Sponsor introductory remarks on measure. (CR E853)

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • S 1060 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide a tax credit to businesses which mine metallurgical coal a…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Mar 24, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1443/
MLA
"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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1443/.
Bluebook (legal)
H.R. 1443, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1443/.
Markdown link
[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.](https://openamerica.io/bill/103-HR-1443/)
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