---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ/ch99"
level: "chapter"
label: "Chapter 99"
heading: "Coal Industry Health Benefits"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stJ-ch99"
sections_count: 12
---

# Chapter 99 — Coal Industry Health Benefits

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

## Contents

- [Subchapter A — Definitions of General Applicability](/usc/26/stJ-ch99-schA.md)
- [Subchapter B — Combined Benefit Fund](/usc/26/stJ-ch99-schB.md)
- [Subchapter C — Health Benefits of Certain Miners](/usc/26/stJ-ch99-schC.md)
- [Subchapter D — Other Provisions](/usc/26/stJ-ch99-schD.md)