S. 27Senate116th Congress (2019-2021)In Committee

American Miners Act of 2019

Introduced January 3, 2019

AI-Generated Summary

Updated April 13, 2026 at 11:54 PM UTC

The American Miners Act of 2019 amends the Surface Mining Control and Reclamation Act to provide additional federal funding to the 1974 United Mine Workers of America (UMWA) pension plan, tighten reporting on that plan, update related health‑benefit provisions, lower the age at which participants can take in‑service distributions, and extend the deadline for the Black Lung Liability Trust Fund excise tax. The changes affect UMWA pension beneficiaries, mining employers, and participants in multi‑employer health and retirement plans linked to the mining industry.

Key Provisions

  • Increases the annual transfer limit to the 1974 UMWA pension plan from $490 million to $750 million and allows extra transfers if the limit exceeds required amounts, ending transfers once the plan is fully funded.
  • Prohibits benefit‑increase changes to the pension plan while transfers are being made, unless required by tax law, and treats those transfers as excluded from ERISA withdrawal‑liability calculations.
  • Requires the pension trustees to file detailed annual reports with the Treasury and PBGC, with penalties for late filing.
  • Updates the multi‑employer health‑benefit plan language to reference this act, expands bankruptcy‑related denial language, and adds a definition for "related coal wage agreement."
  • Lowers the minimum age for in‑service distributions from 62 to 59½ for certain retirement plans, including governmental 457(b) plans.
  • Extends the Black Lung Liability Trust Fund excise tax deadline from December 31, 2018 to December 31, 2028.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

January 3, 2019

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SenateIntro Referral

Introduced in Senate

January 3, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance.

January 3, 2019

Floor Debate

24 members

What members said about S. 27 on the floor

13 Republicans11 Democrats
Rob Bishop
Rep. Rob BishopR-UT-1 · Feb 26, 2019

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, when I became chairman of this committee, I vowed never to do this kind of a package. I thought that each bill deserved to be…

Joe Manchin III
Sen. Joe Manchin IIID-WV · Feb 13, 2019

Madam President, once again, I stand here on behalf of our hard-working and patriotic coal miners. We have been here before, and we are going to stay here until we get the job done. Right now,…

Raúl M. Grijalva
Rep. Raúl M. GrijalvaD-AZ-3 · Feb 26, 2019

Mr. Speaker, I move to suspend the rules and pass the bill (S. 47) to provide for the management of the natural resources of the United States, and for other purposes. Mr. Speaker, I ask unanimous…

Mark R. Warner
Sen. Mark R. WarnerD-VA · Feb 13, 2019

First of all, Madam President, I want to thank my colleague from West Virginia, Senator Capito, for her comments. I know shortly we are going to hear from the Senator from Pennsylvania. We heard from…

Shelley Moore Capito
Sen. Shelley Moore CapitoR-WV · Feb 13, 2019

Madam President, I am really pleased to be here to join in the colloquy with my fellow Senators, Mr. Manchin, Senator Brown from Ohio, and Senator Warner from Virginia. This is important. This is…

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Sherrod Brown
Sen. Sherrod BrownD-OH · Feb 13, 2019

Madam President, I say thank you to Senator Manchin. We are joined by Senator Capito, Senator Warren, and I know, in spirit, a number of others. I think Senator Casey will be here in a few minutes. I…

Robert P. Casey Jr.
Sen. Robert P. Casey Jr.D-PA · Feb 13, 2019

Madam President, I thank the senior Senator from West Virginia for his time today, but, more importantly, as the Senator from Virginia, Mr. Warner, said, Senator Manchin has fought harder than anyone…

Earl L. "Buddy" Carter
Rep. Earl L. "Buddy" CarterR-GA-1 · Feb 26, 2019

Mr. Speaker, I thank the gentleman for yielding. Mr. Speaker, I rise today to encourage my colleagues to support S. 47, the Natural Resources Management Act. This legislation includes important…

Greg Walden
Rep. Greg WaldenR-OR-2 · Feb 26, 2019

Mr. Speaker, as the top Republican on the Energy and Commerce Committee, I enjoy the relationship and camaraderie I have with the Natural Resources Committee, and I want to thank the gentleman from…

Dan Newhouse
Rep. Dan NewhouseR-WA-4 · Feb 26, 2019

Mr. Speaker, I thank Mr. Bishop, as well as Mr. Grijalva. Mr. Speaker, I rise enthusiastically today to support this package that the House is considering. It includes one of my bills, the Yakima…

Alan S. Lowenthal
Rep. Alan S. LowenthalD-CA-47 · Feb 26, 2019

Mr. Speaker, I strongly support the passage of this bipartisan public lands package. This broad, sweeping legislation is important because it includes provisions that will permanently reauthorize the…

Debbie Dingell
Rep. Debbie DingellD-MI-12 · Feb 26, 2019

Mr. Speaker, I thank the gentleman from Arizona for yielding and for his leadership on this issue. I rise in strong support of S. 47, the Natural Resources Management Act. And as my colleague from…

John R. Curtis
Rep. John R. CurtisR-UT-3 · Feb 26, 2019

Mr. Speaker, I rise today in support of this very important package, S. 47, the Natural Resources Management Act. This bill is comprised of dozens of smaller bills, including two that I have had the…

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Jeff Duncan
Rep. Jeff DuncanR-SC-3 · Feb 26, 2019

Mr. Speaker, I thank the chairman for yielding me time. Mr. Speaker, as the former chairman of the Congressional Sportsmen's Caucus and an avid outdoorsman, I rise today in support of S. 47, the…

Joe Neguse
Rep. Joe NeguseD-CO-2 · Feb 26, 2019

Mr. Speaker, I rise today as a Coloradoan, an environmentalist, and a conservationist to support S. 47. I want to thank my home-State colleagues in the Senate; of course, my friends from the other…

Don Young
Rep. Don YoungR-AK · Feb 26, 2019

Mr. Speaker, I want to thank former Chairman Bishop and Chairman Grijalva for their work on this legislation. This is a proud moment. We listened to a lot of angst a while ago, and now we look at two…

Patrick T. McHenry
Rep. Patrick T. McHenryR-NC-10 · Feb 26, 2019

Mr. Speaker, I want to thank the former chairman and the ranking member for bringing this package today, and the bipartisan work that we are advocating for here on the House floor. I rise in support…

Kim Schrier
Rep. Kim SchrierD-WA-8 · Feb 26, 2019

Mr. Speaker, I thank Mr. Grijalva for yielding to me. Mr. Speaker, I am excited to have the opportunity to speak on this bill, and I strongly encourage all of my colleagues to support this important…

Tim Burchett
Rep. Tim BurchettR-TN-2 · Feb 26, 2019

Mr. Speaker, I thank Ranking Member Bishop for yielding me this time. Mr. Speaker, the Natural Resources Management Act is notable for its bipartisan support and for the conservation of our natural…

Kurt Schrader
Rep. Kurt SchraderD-OR-5 · Feb 26, 2019

Mr. Speaker, I rise to speak in support of the Natural Resources Management Act, a bipartisan package that includes my bill, the Molalla River Wild and Scenic Rivers Act. This legislation would…

Brian K. Fitzpatrick
Rep. Brian K. FitzpatrickR-PA-1 · Feb 26, 2019

Mr. Speaker, I rise today in strong support of the Natural Resources Management Act. I am especially proud this bill will permanently reauthorize the Land and Water Conservation Fund. This vital…

Steven Horsford
Rep. Steven HorsfordD-NV-4 · Feb 26, 2019

Mr. Speaker, as the Representative of Nevada's Fourth Congressional District, a district that is home to over 50,000 square miles of geographically diverse land, including several national monuments…

Greg Gianforte
Rep. Greg GianforteR-MT · Feb 26, 2019

Mr. Speaker, I rise today in strong support of S. 47, this lands package. Mr. Speaker, I want to thank both the chairman and the ranking member for their bipartisan work on this important bill. Our…

Robert J. Wittman
Rep. Robert J. WittmanR-VA-1 · Feb 26, 2019

Mr. Speaker, I rise today in strong support of S. 47, the Natural Resources Management Act. Mr. Speaker, this bill signifies a strong bipartisan consensus and commitment to protecting our Nation's…

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued January 3, 2019

II

116th CONGRESS

1st Session

S. 27

IN THE SENATE OF THE UNITED STATES

January 3, 2019

Mr. Manchin (for himself, Mr. Kaine, Mr. Warner, Mr. Brown, Mr. Jones, and Mr. Casey) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Surface Mining Control and Reclamation Act of 1977 to transfer certain funds to the 1974 United Mine Workers of America Pension Plan, and for other purposes.

1.

Short title

This Act may be cited as the American Miners Act of 2019.

2.

Transfers to 1974 UMWA Pension Plan

(a)

In general

Subsection (i) of section 402 of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232), as amended by the Further Continuing and Security Assistance Appropriations Act, 2017, is amended—

(1)

in paragraph (3)(A), by striking $490,000,000 and inserting $750,000,000;

(2)

by redesignating paragraph (4) as paragraph (5); and

(3)

by inserting after paragraph (3) the following:

(4)

Additional amounts

(A)

Calculation

If the dollar limitation specified in paragraph (3)(A) exceeds the aggregate amount required to be transferred under paragraphs (1) and (2) for a fiscal year, the Secretary of the Treasury shall transfer an additional amount equal to the difference between such dollar limitation and such aggregate amount to the trustees of the 1974 UMWA Pension Plan to pay benefits required under that plan.

(B)

Cessation of transfers

The transfers described in subparagraph (A) shall cease as of the first fiscal year beginning after the first plan year for which the funded percentage (as defined in section 432(j)(2) of the Internal Revenue Code of 1986) of the 1974 UMWA Pension Plan is at least 100 percent.

(C)

Prohibition on benefit increases, etc

During a fiscal year in which the 1974 UMWA Pension Plan is receiving transfers under subparagraph (A), no amendment of such plan which increases the liabilities of the plan by reason of any increase in benefits, any change in the accrual of benefits, or any change in the rate at which benefits become nonforfeitable under the plan may be adopted unless the amendment is required as a condition of qualification under part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986.

(D)

Treatment of transfers for purposes of withdrawal liability under ERISA

The amount of any transfer made under subparagraph (A) (and any earnings attributable thereto) shall be disregarded in determining the unfunded vested benefits of the 1974 UMWA Pension Plan and the allocation of such unfunded vested benefits to an employer for purposes of determining the employer’s withdrawal liability under section 4201 of the Employee Retirement Income Security Act of 1974.

(E)

Requirement to maintain contribution rate

A transfer under subparagraph (A) shall not be made for a fiscal year unless the persons that are obligated to contribute to the 1974 UMWA Pension Plan on the date of the transfer are obligated to make the contributions at rates that are no less than those in effect on the date which is 30 days before the date of enactment of the American Miners Act of 2019.

(F)

Enhanced annual reporting

(i)

In general

Not later than the 90th day of each plan year beginning after the date of enactment of the American Miners Act of 2019, the trustees of the 1974 UMWA Pension Plan shall file with the Secretary of the Treasury or the Secretary's delegate and the Pension Benefit Guaranty Corporation a report (including appropriate documentation and actuarial certifications from the plan actuary, as required by the Secretary of the Treasury or the Secretary's delegate) that contains—

(I)

whether the plan is in endangered or critical status under section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the Internal Revenue Code of 1986 as of the first day of such plan year;

(II)

the funded percentage (as defined in section 432(j)(2) of such Code) as of the first day of such plan year, and the underlying actuarial value of assets and liabilities taken into account in determining such percentage;

(III)

the market value of the assets of the plan as of the last day of the plan year preceding such plan year;

(IV)

the total value of all contributions made during the plan year preceding such plan year;

(V)

the total value of all benefits paid during the plan year preceding such plan year;

(VI)

cash flow projections for such plan year and either the 6 or 10 succeeding plan years, at the election of the trustees, and the assumptions relied upon in making such projections;

(VII)

funding standard account projections for such plan year and the 9 succeeding plan years, and the assumptions relied upon in making such projections;

(VIII)

the total value of all investment gains or losses during the plan year preceding such plan year;

(IX)

any significant reduction in the number of active participants during the plan year preceding such plan year, and the reason for such reduction;

(X)

a list of employers that withdrew from the plan in the plan year preceding such plan year, and the resulting reduction in contributions;

(XI)

a list of employers that paid withdrawal liability to the plan during the plan year preceding such plan year and, for each employer, a total assessment of the withdrawal liability paid, the annual payment amount, and the number of years remaining in the payment schedule with respect to such withdrawal liability;

(XII)

any material changes to benefits, accrual rates, or contribution rates during the plan year preceding such plan year;

(XIII)

any scheduled benefit increase or decrease in the plan year preceding such plan year having a material effect on liabilities of the plan;

(XIV)

details regarding any funding improvement plan or rehabilitation plan and updates to such plan;

(XV)

the number of participants and beneficiaries during the plan year preceding such plan year who are active participants, the number of participants and beneficiaries in pay status, and the number of terminated vested participants and beneficiaries;

(XVI)

the information contained on the most recent annual funding notice submitted by the plan under section 101(f) of the Employee Retirement Income Security Act of 1974;

(XVII)

the information contained on the most recent Department of Labor Form 5500 of the plan; and

(XVIII)

copies of the plan document and amendments, other retirement benefit or ancillary benefit plans relating to the plan and contribution obligations under such plans, a breakdown of administrative expenses of the plan, participant census data and distribution of benefits, the most recent actuarial valuation report as of the plan year, copies of collective bargaining agreements, and financial reports, and such other information as the Secretary of the Treasury or the Secretary's delegate, in consultation with the Secretary of Labor and the Director of the Pension Benefit Guaranty Corporation, may require.

(ii)

Electronic submission

The report required under clause (i) shall be submitted electronically.

(iii)

Information sharing

The Secretary of the Treasury or the Secretary's delegate shall share the information in the report under clause (i) with the Secretary of Labor.

(iv)

Penalty

Any failure to file the report required under clause (i) on or before the date described in such clause shall be treated as a failure to file a report required to be filed under section 6058(a) of the Internal Revenue Code of 1986, except that section 6652(e) of such Code shall be applied with respect to any such failure by substituting $100 for $25. The preceding sentence shall not apply if the Secretary of the Treasury or the Secretary's delegate determines that reasonable diligence has been exercised by the trustees of such plan in attempting to timely file such report.

(G)

1974 UMWA Pension Plan defined

For purposes of this paragraph, the term 1974 UMWA Pension Plan has the meaning given the term in section 9701(a)(3) of the Internal Revenue Code of 1986, but without regard to the limitation on participation to individuals who retired in 1976 and thereafter.

.

(b)

Effective dates

(1)

In general

The amendments made by this section shall apply to fiscal years beginning after September 30, 2016.

(2)

Reporting requirements

Section 402(i)(4)(F) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(i)(4)(F)), as added by this section, shall apply to plan years beginning after the date of the enactment of this Act.

3.

Inclusion in Multiemployer Health Benefit Plan

Section 402(h)(2)(C) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(h)(2)(C)) is amended—

(1)

by striking the Health Benefits for Miners Act of 2017 both places it appears in clause (ii) and inserting the American Miners Act of 2019;

(2)

by striking , would be denied or reduced as a result of a bankruptcy proceeding commenced in 2012 or 2015 in clause (ii)(II) and inserting or a related coal wage agreement, would be denied or reduced as a result of a bankruptcy proceeding commenced in 2012, 2015, or 2018;

(3)

by striking January 1, 2017 in clause (ii) and inserting January 1, 2018; and

(4)

by adding at the end the following new clause:

(vi)

Related coal wage agreement

For purposes of clause (ii), the term related coal wage agreement means an agreement between the United Mine Workers of America and an employer in the bituminous coal industry that—

(I)

is a signatory operator; or

(II)

is or was a debtor in a bankruptcy proceeding that was consolidated, administratively or otherwise, with the bankruptcy proceeding of a signatory operator or a related person to a signatory operator (as those terms are defined in section 9701(c) of the Internal Revenue Code of 1986).

.

4.

Reduction in minimum age for allowable in-service distributions

(a)

In general

Section 401(a)(36) of the Internal Revenue Code of 1986 is amended by striking age 62 and inserting age 59½.

(b)

Application to governmental section 457(b) plans

Clause (i) of section 457(d)(1)(A) of the Internal Revenue Code of 1986 is amended by inserting (in the case of a plan maintained by an employer described in subsection (e)(1)(A), age 59½) before the comma at the end.

(c)

Effective date

The amendments made by this section shall apply to plan years beginning after December 31, 2017.

5.

Black Lung Liability Trust Fund excise tax

(a)

In general

Section 4121(e)(2)(A) of the Internal Revenue Code of 1986 is amended by striking December 31, 2018 and inserting December 31, 2028.

(b)

Effective date

The amendment made by this section shall apply to sales after December 31, 2018.