1. Short title This Act may be cited as the Miners Pension Protection Act . 2. Transfers to 1974 UMWA Pension Plan (a) In general Subsection (i) of section 402 of the Surface Mining Control and Reclamation Act of 1977 ( 30 U.S.C. 1232 ), as amended by the Further Continuing and Security Assistance Appropriations Act, 2017, is amended— (1) by redesignating paragraph (4) as paragraph (5); and (2) by inserting after paragraph (3) the following: (4) Additional amounts (A) Calculation If the dollar limitation specified in paragraph (3)(A) exceeds the aggregate amount required to be transferred under paragraphs (1) and (2) for a fiscal year, the Secretary of the Treasury shall transfer an additional amount equal to the difference between such dollar limitation and such aggregate amount to the trustees of the 1974 UMWA Pension Plan to pay benefits required under that plan. (B) Cessation of transfers The transfers described in subparagraph (A) shall cease as of the first fiscal year beginning after the first plan year for which the funded percentage (as defined in section 432(j)(2) of the Internal Revenue Code of 1986) of the 1974 UMWA Pension Plan is at least 100 percent. (C) Enhanced annual reporting (i) In general Not later than the 90th day of each plan year beginning after the date of enactment of the Miners Pension Protection Act , the trustees of the 1974 UMWA Pension Plan shall file with the Secretary of the Treasury or the Secretary's delegate and the Pension Benefit Guaranty Corporation a report (including appropriate documentation and actuarial certifications from the plan actuary, as required by the Secretary of the Treasury or the Secretary's delegate) that contains— (I) whether the plan is in endangered or critical status under section 305 of the Employee Retirement Income Security Act of 1974 and section 432 of the Internal Revenue Code of 1986 as of the first day of such plan year