Internal Revenue Code · 26 U.S.C.
Chapter 99. COAL INDUSTRY HEALTH BENEFITS
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).
Subchapter A Definitions of General Applicability § 9701
Subchapter B Combined Benefit Fund §§ 9702–9708
Part I ESTABLISHMENT AND BENEFITS §§ 9702–9703
Part II FINANCING §§ 9704–9706
Part III ENFORCEMENT § 9707
Part IV OTHER PROVISIONS § 9708
Subchapter C Health Benefits of Certain Miners §§ 9711–9712
Part I INDIVIDUAL EMPLOYER PLANS § 9711
Part II 1992 UMWA BENEFIT PLAN § 9712
Subchapter D Other Provisions §§ 9721–9722