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Code · BILL · 115th Congress · S. 1743 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to create tax incentives for coal community zones, to provide education an... · Sec. 201

Sec. 201. Definitions

455 words·~2 min read·/bill/115/s/1743/is/section-201

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In this title: The term coal community individual means an individual— with a principal residence in a coal community zone; or who works in a coal community zone. The term coal community student means a coal community individual attending an educational program. The term coal community zone has the meaning given the term in section 1400V–1 of the Internal Revenue Code of 1986, as added by section 101. The term coal-fired generator means an electric utility steam generating unit that burns coal for 50 percent or more of the average annual heat input.
The term coal-related employee means, with respect to any county, any individual who— is employed at a coal mine (as defined in section 3(h)(2) of the Federal Mine Safety and Health Act of 1977( 30 U.S.C. 802 )) in such county, or is employed at a coal-fired generator located in such county by the owner of such coal-fired generator. The term eligible entity means a partnership between— an institution of higher education (as defined in section 102 of the Higher Education Act of 1965 ( 20 U.S.C. 1002 )); a nonprofit educational organization; or a provider identified under section 122 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3152 ); and not less than 1 business or industry that intends to expand or hire additional or new workers who are coal community individuals or who previously worked in the coal community zone.
The term in-demand industry sector or occupation has the meaning given the term in section 3 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102 ). The term local administrator means an entity that— is— a local governmental agency; a partnership consisting of a local governmental agency and an institution of higher education or a nonprofit organization; a local board (as defined in section 3 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102 )); a State governmental agency; or a nonprofit organization; and has been selected by the local government of a coal community zone to administer the individual support account program under section 202 and the business training fund program under section 205, to the extent the local government elects to apply for grants under either such section.
The term qualifying individual means an individual— whose principal residence is within a coal community zone; and whom the local administrator of the coal community zone determines is in need of additional education and training in order to obtain long-term employment at a high wage. The term recognized postsecondary credential has the meaning given the term in section 3 of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3102 ). The term Secretaries means the Secretary of Education and the Secretary of Labor.
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