Mine Rescue Team Training Credit

I 116TH CONGRESS 1ST SESSION H. R. 1974 To amend the Internal Revenue Code of 1986 to permanently extend the mine rescue team training credit. IN THE HOUSE OF REPRESENTATIVES MARCH 28, 2019 Mr. HORSFORD introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permanently extend the mine rescue team training credit. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Mine Rescue Team 4 Training Credit’’. 5 SEC. 2. PERMANENT EXTENSION OF MINE RESCUE TEAM 6 TRAINING CREDIT. 7 (a) IN GENERAL.—Section 45N of the Internal Rev- 8 enue Code of 1986 is amended by striking subsection (e). 9 VerDate Sep 11 2014 06:34 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1974.IH H1974 kjohnson on DSK79L0C42 with BILLS 2 •HR 1974 IH (b) EFFECTIVE DATE.—The amendment made by 1 this section shall apply to taxable years beginning after 2 December 31, 2017. 3 Æ VerDate Sep 11 2014 06:34 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1974.IH H1974 kjohnson on DSK79L0C42 with BILLS