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Title 26 — Internal Revenue Code

Chapter 99 — Coal Industry Health Benefits

§ 9721. Civil enforcement

Statutory text

The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim—

(1)

arising out of an obligation to pay any amount required to be paid by this chapter; or

(2)

arising out of an obligation to pay any amount required by section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(5)(B)(ii)).

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. Coal Industry Retiree Health Benefit Act of 1992

    Pub. L. 102–486 title XIX § 19143(a) · 106 Stat. 2776

    Enacted · 26 U.S.C. § 9721

    Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3055

    Source evidence

    Code source credit
    Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3055

    Enacted provision · exact public law section
    (A) Section 401(c) of such Act (30 U.S.C. 1231(c)) is amended by striking “and” at the end of paragraph (11), by redesignating paragraph (12) as paragraph (13), and by adding after paragraph (11) the following new paragraph: “(12) for the purpose described in section 402(h); and”.

  2. Surface Mining Control and Reclamation Act Amendments of 2006

    Pub. L. 109–432 div. C title II § 213(b)(2) · 120 Stat. 2922

    Amended · 26 U.S.C. § 9721

    Pub. L. 109–432 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply to any claim arising out of an obligation to pay any amount required to be paid by this chapter in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act. For purposes of the preceding sentence, a signatory operator and related persons shall be treated in the same manner as employers.”

    Source evidence

    Code amendment note
    Pub. L. 109–432 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply to any claim arising out of an obligation to pay any amount required to be paid by this chapter in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act. For purposes of the preceding sentence, a signatory operator and related persons shall be treated in the same manner as employers.”

    Enacted provision · exact public law section
    (2) Civil enforcement.— Section 9721 of such Code is amended to read as follows: “SEC. 9721. CIVIL ENFORCEMENT.   “The Applicability. provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply, in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act, to any claim— “(1) arising out of an obligation to pay any amount required to be paid by this chapter; or “(2) arising out of an obligation to pay any amount required by section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(5)(B)(ii)).” .

2 of 2 references resolved to an enrolled provision

Editorial Notes

References in Text

The Employee Retirement Income Security Act of 1974, referred to in text, is Pub. L. 93–406, , 88 Stat. 829. Subtitle E of title IV of the Act is classified generally to subtitle E (§ 1381 et seq.) of subchapter III of chapter 18 of Title 29, Labor. Section 4301 of the Act is classified to section 1451 of Title 29. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.

Amendments

2006—Pub. L. 109–432 reenacted section catchline without change and amended text generally. Prior to amendment, text read as follows: “The provisions of section 4301 of the Employee Retirement Income Security Act of 1974 shall apply to any claim arising out of an obligation to pay any amount required to be paid by this chapter in the same manner as any claim arising out of an obligation to pay withdrawal liability under subtitle E of title IV of such Act. For purposes of the preceding sentence, a signatory operator and related persons shall be treated in the same manner as employers.”

Credits

1992–2006 · 2 acts
  1. 1992Added Pub. L. 102–486, title XIX, § 19143(a), , 106 Stat. 3055
  2. 2006amended Pub. L. 109–432, div. C, title II, § 213(b)(2), , 120 Stat. 3027.
Show as published

(Added Pub. L. 102–486, title XIX, § 19143(a), , 106 Stat. 3055; amended Pub. L. 109–432, div. C, title II, § 213(b)(2), , 120 Stat. 3027.)

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