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Code · BILL · 117th Congress · S. 2085 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to provide for carbon dioxide and other greenhouse gas and criteria air po... · Sec. 301

Sec. 301. Office of Energy Veterans Assistance

2,043 words·~9 min read·/bill/117/s/2085/is/section-301

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There is established within the Department of the Treasury an office to be known as the Office of Energy Veterans Assistance. The Office of Energy Veterans Assistance shall be headed by an Assistant Secretary who shall be appointed by the Secretary of the Treasury (referred to in this section as the Secretary ). The Secretary, acting through the Assistant Secretary, shall be responsible for— hiring personnel and making employment decisions with regard to such personnel; issuing such regulations as may be necessary to carry out the purposes of this section; entering into cooperative agreements with other agencies and departments to ensure the efficiency of the administration of this section; determining eligibility for benefits provided under this section and providing such benefits to qualified individuals; preventing fraud and abuse relating to such benefits; establishing and maintaining a system of records relating to the administration of this section; ensuring that the Office of Energy Veterans Assistance is designed a manner that maximizes efficiency and ease of use by qualified individuals, which may include establishment and deployment of mobile field or satellite offices within eligible counties (as defined in section 302(a)(1)); and administering the program established under section 302.
Beginning in fiscal year 2022 and in each fiscal year thereafter, there is authorized to be appropriated, out of moneys in the Treasury not otherwise appropriated, such sums as may be necessary (not to exceed $50,000,000 for each fiscal year) to administer the office established under subsection (a). Not later than the date which is 4 months prior to the closure of a coal mine or coal power plant, the operator of such mine or plant shall provide notice to the Secretary with respect to such closure, including such information as is deemed necessary by the Secretary to determine the eligibility of any former employee of such mine or plant for any benefits provided under this section, as well as the amount of such benefits.
For purposes of this section, the term closure means— with respect to any coal mine, any reduction in production occurring after the date of enactment of this Act which is accompanied by permanent layoffs; and with respect to any coal power plant, the permanent closure of 1 or more generating units occurring after the date of enactment of this Act which is accompanied by permanent layoffs. For purposes of this section, the term qualified individual means any individual— whose employment was terminated as the result of the closure of 1 or more coal mines or coal power plants; who, prior to such closure, was continually employed at 1 or more such mines or plants— for a period of not less than 12 months, and for an average of not less than 35 hours a week during the 12-month period preceding such closure; and for whom the applicable information has been provided to the Secretary pursuant to paragraph (1).
In the case of any qualified individual, during the applicable period, the Secretary shall provide such individual with payments in an amount which, for each month during such period, is equivalent to the average amount of monthly remuneration for employment paid to such individual during the 12-month period prior to the termination of their employment (as described in subsection (d)(3)(A)). For purposes of this subsection, the term applicable period means, with respect to any qualified individual, the 60-month period subsequent to the termination of their employment (as described in subsection (d)(3)(A)).
Any payment required to be provided to an qualified individual under this subsection shall be provided by the Secretary on a basis which is not less frequent than once per month during the applicable period. For purposes of any payment described in paragraph
(1)which is provided to an qualified individual during a calendar year beginning after the date that the employment of such individual was terminated, such amount shall be adjusted in a manner similar to the cost-of-living adjustment determined under section 1(f)(3) of the Internal Revenue Code of 1986 for such calendar year. Any amount provided to an qualified individual under this subsection shall be treated as— gross income for purposes of the Internal Revenue Code of 1986; and for purposes of section 3101 of such Code, wages received by the individual with respect to employment. There are hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act ( 42 U.S.C. 401 ) amounts equal to the amount of taxes that would otherwise have been imposed under section 3111(a) of the Internal Revenue Code of 1986 if the amounts provided to qualified individuals under this subsection were treated as wages paid by the employer with respect to employment. Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have otherwise occurred to such Trust Fund pursuant to the treatment described in the preceding sentence. The Secretary shall provide the following health insurance benefits: In the case of a qualified individual who is receiving continuation coverage pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1161 et seq. ) and section 4980B of the Internal Revenue Code of 1986, the Secretary shall transfer, each month, to the group health plan (or health insurance issuer offering health insurance coverage in connection with such a plan) of such qualified individual, the amount required to cover the same percentage of the qualified individual's monthly premium (including coverage for any qualified beneficiaries) that such individual's former employer contributed toward such premium during the individual's employment. In the case of a qualified individual who is not eligible for continuation coverage as described in subparagraph (A), the Secretary shall transfer to the qualified individual, each month, an amount equal to the amount that the individual's former employer contributed each month towards premiums for enrollment of the individual and qualified beneficiaries in a group health plan (including any health insurance coverage offered in connection with such a plan), adjusted in accordance with the average increase in health insurance premiums in the individual market in the applicable State. This amount shall not be considered as gross income for purposes of the Internal Revenue Code of 1986 provided that the individual provides proof that it has been used to purchase health insurance coverage. In the case of a qualified individual and qualified beneficiaries receiving benefits described in paragraph (1)(A) during the applicable period of coverage described in paragraph (3)(A), such individual and beneficiaries shall be treated for purposes of part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1161 et seq. ) and section 4980B of the Internal Revenue Code of 1986 as having paid in full the amount of such premium for a month if such qualified individual and qualified beneficiary pays the total monthly premium due, less the amount of benefits paid on behalf of such individual and beneficiaries pursuant to paragraph (1)(A). For purposes of this subsection, the following shall apply: Subject to subparagraph (B), with respect to a qualified individual or qualified beneficiary who is receiving continuation coverage pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1161 et seq. ) and 4980B of the Internal Revenue Code of 1986, the period of coverage described in section 602(2) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1162(2) ) and section 4980B(f)(2)(B) of the Internal Revenue Code of 1986 is deemed to extend to the date which is 5 years after termination of the qualified individual's employment. With respect to a qualified individual and qualified beneficiaries described in subparagraph (A), if the employer ceases to provide any group health plan to any employee before the period of coverage described in such subparagraph ends, or if the qualified individual and qualified beneficiaries become ineligible for continuation coverage (other than for reasons described in paragraph (4)(A)(ii)), such qualified individual and qualified beneficiaries shall be eligible for benefits described in paragraph (1)(B). The benefits described in paragraph (1)(A) shall continue until the earlier of— the date that is 5 years after closure of a coal mine or coal power plant; or the date on which the qualified individual or qualified beneficiary becomes ineligible for continuation coverage pursuant to subparagraph
(C)or (D)(ii) of section 602(2) of Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1162(2) ) or clause
(iii)or
(iv)of section 4980B(f)(2)(B) of the Internal Revenue Code of 1986. The benefits described in paragraph (1)(B) shall continue until the earlier of— the date that is 5 years after closure of a coal mine or coal power plant; or the date on which the qualified individual or qualified beneficiary becomes eligible for benefits under title XVIII of the Social Security Act ( 42 U.S.C. 1395 et seq. ). With respect to a qualified individual and qualified beneficiaries, section 602(2)(C) of the Employee Retirement Income Security Act of 1974 and section 4980B(f)(2)(B)(iii) of the Internal Revenue Code of 1986 shall apply only if, with respect to such individual and beneficiaries, at least 2 consecutive premium payments are not made. In this subsection— the terms group health plan , health insurance coverage , and health insurance issuer have the meanings given such terms in section 733 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1191b ); and the term qualified beneficiary has the meaning given such term in section 607(3)(A) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1167(3)(A) ). In the case of a qualified individual, the Secretary shall pay to such individual amounts equal to the amount of employer contributions (other than elective deferrals) which were made to a qualified retirement plan (as defined in section 4974(c) of the Internal Revenue Code of 1986) of the individual as of the last month the individual was employed by the employer. Such payments shall be made on the same schedule as employer contributions under the plan. No payment shall be made under paragraph
(1)after the date which is 60 months after the closure of the coal mine or coal power plant at which the individual was employed, unless such payment is made with respect to a period ending before such date. If the qualified individual demonstrates that the payments made under paragraph
(1)are contributed to a qualified retirement plan (as so defined) of the individual, such payments shall be treated for purposes of the Internal Revenue Code of 1986 as if they had been made as employer contributions. In this subsection: The term child means, with respect to any qualified individual, a son or daughter of such individual. The term public, in-State institution or vocational school means a public institution of higher education (as defined in section 101(a) of the Higher Education Act of 1965 ( 20 U.S.C. 1001(a) ), or a public vocational school, of the State in which the qualified individual or child resides. The Secretary of Education shall carry out a program of educational assistance for any qualified individual and child of a qualified individual that is comparable to the program of education assistance administered by the Secretary of Veterans Affairs under chapter 33 of title 38, United States Code, except that— a qualified individual, and each child of a qualified individual, may receive the educational assistance provided under the program; and the educational assistance shall only be available for use— at a public, in-State institution or vocational school; or for a program of training services included on the most recent list of eligible training programs issued under section 122(d) of the Workforce Innovation and Opportunity Act ( 29 U.S.C. 3152(d) ) by the Governor of the State in which the qualified individual or child of a qualified individual resides. Except as provided in subsection (c), out of any money in the Treasury not otherwise appropriated, there shall be appropriated such sums as are necessary to carry out the purposes of this section, to remain available until expended.
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