---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ/ch99/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Combined Benefit Fund"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stJ-ch99-schB"
sections_count: 7
---

# Subchapter B — Combined Benefit Fund

Title 26 — Internal Revenue Code › Subtitle J — Coal Industry Health Benefits › Chapter 99 — Coal Industry Health Benefits

## Contents

- [Part I — Establishment and Benefits](/usc/26/stJ-ch99-schB-ptI.md)
- [Part II — Financing](/usc/26/stJ-ch99-schB-ptII.md)
- [Part III — Enforcement](/usc/26/stJ-ch99-schB-ptIII.md)
- [Part IV — Other Provisions](/usc/26/stJ-ch99-schB-ptIV.md)