---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ/ch99/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Health Benefits of Certain Miners"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stJ-ch99-schC"
sections_count: 2
---

# Subchapter C — Health Benefits of Certain Miners

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

## Contents

- [Part I — Individual Employer Plans](/usc/26/stJ-ch99-schC-ptI.md)
- [Part II — 1992 Umwa Benefit Plan](/usc/26/stJ-ch99-schC-ptII.md)