I 116th CONGRESS 1st Session H. R. 1974 IN THE HOUSE OF REPRESENTATIVES March 28, 2019 Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permanently extend the mine rescue team training credit.

1. Short title This Act may be cited as the Mine Rescue Team Training Credit . 2. Permanent extension of 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.