§ 45N. Mine rescue team training credit

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 2006

   Tax Relief and Health Care Act of 2006

   Pub. L. 109–432 div. A title IV § 405(a) · 120 Stat. 2922

   Enacted · 26 U.S.C. § 45N

   Added Pub. L. 109–432, div. A, title IV, § 405(a), Dec. 20, 2006, 120 Stat. 2957

   Source evidence

   Code source credit
   Added Pub. L. 109–432, div. A, title IV, § 405(a), Dec. 20, 2006, 120 Stat. 2957

   Enacted provision · exact public law section
   (a) In General.— Subpart D of part IV of subchapter A of chapter 1 (relating to business related credits) is amended by adding at the end the following new section: “SEC. 45N. MINE RESCUE TEAM TRAINING CREDIT. “(a) Amount of Credit.— For purposes of section 38, the mine rescue team training credit determined under this section with respect to each qualified mine rescue team employee of an eligible employer for any taxable year is an amount equal to the lesser of— “(1) 20 percent of the amount paid or incurred by the taxpayer during the taxable year with respect to the training program costs of such qualified mine rescue team employee (including wages of such employee while attending such program), or “(2) $10,000. “(b) Qualified Mine Rescue Team Employee.— For purposes of this section, the term ‘qualified mine rescue team employee’ means with respect to any taxable year any full-time employee of the taxpayer who is— “(1) a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member as a result of completing, at a minimum, an initial 20-hour course of instruction as prescribed by the Mine Safety and Health Administration’s Office of Educational Policy and Development, or “(2) a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member by virtue of receiving at least 40 hours of refresher training in such instruction. “(c) Eligible Employer.— For purposes of this section, the term ‘eligible employer’ means any taxpayer which employs individuals as miners in underground mines in the United States. “(d) Wages.— For purposes of this section, the term ‘wages’ has the meaning given to such term by subsection (b) of section 3306 (determined without regard to any dollar limitation contained in such section). “(e) Termination.— This section shall not apply to taxable years beginning after December 31, 2008.” .

2. 2008

   Tax Extenders and Alternative Minimum Tax Relief Act of 2008

   Pub. L. 110–343 div. C title III § 310 · 122 Stat. 3765

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

   Enacted provision · exact public law section
   SEC. 310. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.   Section 45N(e) (relating to termination) is amended by striking “December 31, 2008” and inserting “December 31, 2009”.

3. 2010

   Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

   Pub. L. 111–312 title VII § 735(a) · 124 Stat. 3296

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

   Enacted provision · exact public law section
   (a) In General.— Subsection (e) of section 45N is amended by striking “December 31, 2009” and inserting “December 31, 2011”.

4. 2013

   American Taxpayer Relief Act of 2012

   Pub. L. 112–240 title III § 307(a) · 126 Stat. 2313

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

   Enacted provision · exact public law section
   (a) In General.— Subsection (e) of section 45N is amended by striking “December 31, 2011” and inserting “December 31, 2013”.

5. 2014

   Tax Increase Prevention Act of 2014

   Pub. L. 113–295 div. A title I § 117(a) · 128 Stat. 4010

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

   Enacted provision · exact public law section
   (a) In General.— Subsection (e) of section 45N 26 USC 45N. is amended by striking “December 31, 2013” and inserting “December 31, 2014”.

6. 2015

   Department of Transportation Appropriations Act, 2016

   Pub. L. 114–113 div. Q title I § 163(a) · 129 Stat. 2242

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

   Enacted provision · exact public law section
   Sec. 163. Notwithstanding any other provision of law, none of the funds made available in this Act shall be used to enter into a full funding grant agreement for a project with a New Starts share greater than 60 percent.

7. 2018

   Bipartisan Budget Act of 2018

   Pub. L. 115–123 div. D title I § 40303(a) · 132 Stat. 64

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.

   Enacted provision · exact public law section
   (a) In General.— Section 45N(e) 26 USC 45N. is amended by striking “December 31, 2016” and inserting “December 31, 2017”.

8. 2019

   Department of Labor Appropriations Act, 2020

   Pub. L. 116–94 div. Q title I § 113(a) · 133 Stat. 2534

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

   Enacted provision · exact public law section
   (a) The Act entitled “An Act to create a Department of Labor”, approved March 4, 1913 (37 Stat. 736, chapter 141) shall be applied as if the following text is part of such Act: “SEC. 12. SECURITY DETAIL. “(a) In General.— The Secretary of Labor is authorized to employ law enforcement officers or special agents to— “(1) provide protection for the Secretary of Labor during the workday of the Secretary and during any activity that is preliminary or postliminary to the performance of official duties by the Secretary; “(2) provide protection, incidental to the protection provided to the Secretary, to a member of the immediate family of the Secretary who is participating in an activity or event relating to the official duties of the Secretary; “(3) provide continuous protection to the Secretary (including during periods not described in paragraph (1)) and to the members of the immediate family of the Secretary if there is a unique and articulable threat of physical harm, in accordance with guidelines established by the Secretary; and “(4) provide protection to the Deputy Secretary of Labor or another senior officer representing the Secretary of Labor at a public event if there is a unique and articulable threat of physical harm, in accordance with guidelines established by the Secretary. “(b) Authorities.— The Secretary of Labor may authorize a law enforcement officer or special agent employed under subsection (a), for the purpose of performing the duties authorized under subsection (a), to— “(1) carry firearms; “(2) make arrests without a warrant for any offense against the United States committed in the presence of such officer or special agent; “(3) perform protective intelligence work, including identifying and mitigating potential threats and conducting advance work to review security matters relating to sites and events; “(4) coordinate with local law enforcement agencies; and “(5) initiate criminal and other investigations into potential threats to the security of the Secretary, in coordination with the Inspector General of the Department of Labor. “(c) Compliance With Guidelines.— A law enforcement officer or special agent employed under subsection (a) shall exercise any authority provided under this section in accordance with any— “(1) guidelines issued by the Attorney General; and “(2) guidelines prescribed by the Secretary of Labor.” .

9. 2020

   Aircraft Certification, Safety, and Accountability Act

   Pub. L. 116–260 div. EE title I § 136(a) · 134 Stat. 1182

   Substituted · 26 U.S.C. § 45N(e)

   Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”.

   Enacted provision · exact public law section
   (a) Report and Deadlines.— Not later than 30 days after the date of enactment of this title, the Administrator shall enter into an agreement with an appropriate Federally-funded research and development center to review, develop, and submit a report to the Administrator in accordance with the requirements and elements set forth in this section.

   Effective date note
   Pub. L. 116–260, div. EE, title I, § 136(b), Dec. 27, 2020, 134 Stat. 3053, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”

9 of 9 references resolved to an enrolled provision