Mine Rescue Team Training Credit

H.R. 1974 · 116th Congress · Mar 28, 2019 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to permanently extend the mine rescue team training credit.

This Act may be cited as the “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.