US Code

Public Law 119-102 (07/12/2026)

26 U.S.C. § 45N

Mine rescue team training credit

Section text and notes

(a)

Amount of credit

For purposes of section 38, the mine rescue team training credit determined under this section with respect to each qualified mine rescue team employee of an eligible employer for any taxable year is an amount equal to the lesser of—
(1)
20 percent of the amount paid or incurred by the taxpayer during the taxable year with respect to the training program costs of such qualified mine rescue team employee (including wages of such employee while attending such program), or
(2)
$10,000.
(b)

Qualified mine rescue team employee

For purposes of this section, the term “qualified mine rescue team employee” means with respect to any taxable year any full-time employee of the taxpayer who is—
(1)
a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member as a result of completing, at a minimum, an initial 20-hour course of instruction as prescribed by the Mine Safety and Health Administration’s Office of Educational Policy and Development, or
(2)
a miner eligible for more than 6 months of such taxable year to serve as a mine rescue team member by virtue of receiving at least 40 hours of refresher training in such instruction.
(c)

Eligible employer

For purposes of this section, the term “eligible employer” means any taxpayer which employs individuals as miners in underground mines in the United States.

(d)

Wages

For purposes of this section, the term “wages” has the meaning given to such term by subsection (b) of section 3306 (determined without regard to any dollar limitation contained in such section).

(e)

Termination

This section shall not apply to taxable years beginning after .

Pub. L. 109–432, div. A, title IV, § 405(a)120 Stat. 2957 Pub. L. 110–343, div. C, title III, § 310122 Stat. 3869 Pub. L. 111–312, title VII, § 735(a)124 Stat. 3318 Pub. L. 112–240, title III, § 307(a)126 Stat. 2329 Pub. L. 113–295, div. A, title I, § 117(a)128 Stat. 4015 Pub. L. 114–113, div. Q, title I, § 163(a)129 Stat. 3066 Pub. L. 115–123, div. D, title I, § 40303(a)132 Stat. 146 Pub. L. 116–94, div. Q, title I, § 113(a)133 Stat. 3229 Pub. L. 116–260, div. EE, title I, § 136(a)134 Stat. 3053 (Added , , ; amended , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

Amendments

Pub. L. 116–2602020—Subsec. (e). substituted “” for “”.

Pub. L. 116–942019—Subsec. (e). substituted “” for “”.

Pub. L. 115–1232018—Subsec. (e). substituted “” for “”.

Pub. L. 114–1132015—Subsec. (e). substituted “” for “”.

Pub. L. 113–2952014—Subsec. (e). substituted “” for “”.

Pub. L. 112–2402013—Subsec. (e). substituted “” for “”.

Pub. L. 111–3122010—Subsec. (e). substituted “” for “”.

Pub. L. 110–3432008—Subsec. (e). substituted “” for “”.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Pub. L. 116–260, div. EE, title I, § 136(b)134 Stat. 3053

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2019 Amendment

Pub. L. 116–94, div. Q, title I, § 113(b)133 Stat. 3229

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2018 Amendment

Pub. L. 115–123, div. D, title I, § 40303(b)132 Stat. 146

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title I, § 163(b)129 Stat. 3066

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title I, § 117(b)128 Stat. 4015

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2013 Amendment

Pub. L. 112–240, title III, § 307(b)126 Stat. 2329

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date of 2010 Amendment

Pub. L. 111–312, title VII, § 735(b)124 Stat. 3318

“The amendment made by this section [amending this section] shall apply to taxable years beginning after .”
, , , provided that:

Effective Date

section 405(e) of Pub. L. 109–432section 38 of this titleSection applicable to taxable years beginning after , see , set out as an Effective Date of 2006 Amendment note under .