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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).

  1. Subchapter A Definitions of General Applicability § 9701

    1. § 9701 Definitions of general applicability
  2. Subchapter B Combined Benefit Fund §§ 9702–9708

    1. Part I ESTABLISHMENT AND BENEFITS §§ 9702–9703

      1. § 9702 Establishment of the United Mine Workers of America Combined Benefit Fund
      2. § 9703 Plan benefits
    2. Part II FINANCING §§ 9704–9706

      1. § 9704 Liability of assigned operators
      2. § 9705 Transfers
      3. § 9706 Assignment of eligible beneficiaries
    3. Part III ENFORCEMENT § 9707

      1. § 9707 Failure to pay premium
    4. Part IV OTHER PROVISIONS § 9708

      1. § 9708 Effect on pending claims or obligations
  3. Subchapter C Health Benefits of Certain Miners §§ 9711–9712

    1. Part I INDIVIDUAL EMPLOYER PLANS § 9711

      1. § 9711 Continued obligations of individual employer plans
    2. Part II 1992 UMWA BENEFIT PLAN § 9712

      1. § 9712 Establishment and coverage of 1992 UMWA Benefit Plan
  4. Subchapter D Other Provisions §§ 9721–9722

    1. § 9721 Civil enforcement
    2. § 9722 Sham transactions