116th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to permanently extend the mine rescue team training credit.
March 28, 2019
Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means
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 Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Mine Rescue Team Training Credit”.
SEC. 2. Permanent extension of mine rescue team training credit.
(a) In general.—Section 45N of the Internal Revenue Code of 1986 is amended by striking subsection (e).
(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.