Title 26 — Internal Revenue CodeRelease 119-73
§45N Mine rescue team training credit
Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter A— - Determination of Tax Liability › Part PART IV— - CREDITS AGAINST TAX › Subpart Subpart D— - Business Related Credits › § 45N
Summary
Gives employers a tax credit for training mine rescue team members. The credit equals the smaller of 20% of training costs (including the employee’s wages while in training) or $10,000 for each qualified employee in a tax year. The credit is not available for tax years starting after December 31, 2021. Qualified mine rescue team employee: a full‑time miner who is eligible for more than 6 months that year to serve because they finished at least a 20‑hour initial course or got at least 40 hours of refresher training. Eligible employer: a taxpayer who hires miners in U.S. underground mines. Wages: defined by section 3306(b) without its dollar cap.
Full Legal Text
Title 26, §45N
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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)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)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)This section shall not apply to taxable years beginning after December 31, 2021.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
2020—Subsec. (e). Pub. L. 116–260 substituted “
December 31, 2021” for “
December 31, 2020”. 2019—Subsec. (e). Pub. L. 116–94 substituted “
December 31, 2020” for “
December 31, 2017”. 2018—Subsec. (e). Pub. L. 115–123 substituted “
December 31, 2017” for “
December 31, 2016”. 2015—Subsec. (e). Pub. L. 114–113 substituted “
December 31, 2016” for “
December 31, 2014”. 2014—Subsec. (e). Pub. L. 113–295 substituted “
December 31, 2014” for “
December 31, 2013”. 2013—Subsec. (e). Pub. L. 112–240 substituted “
December 31, 2013” for “
December 31, 2011”. 2010—Subsec. (e). Pub. L. 111–312 substituted “
December 31, 2011” for “
December 31, 2009”. 2008—Subsec. (e). Pub. L. 110–343 substituted “
December 31, 2009” for “
December 31, 2008”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2020 Amendment Pub. L. 116–260, div. EE, title I, § 136(b), Dec. 27, 2020, 134 Stat. 3053, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2020.”
Effective Date
of 2019 Amendment Pub. L. 116–94, div. Q, title I, § 113(b), Dec. 20, 2019, 133 Stat. 3229, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017.”
Effective Date
of 2018 Amendment Pub. L. 115–123, div. D, title I, § 40303(b), Feb. 9, 2018, 132 Stat. 146, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2016.”
Effective Date
of 2015 Amendment Pub. L. 114–113, div. Q, title I, § 163(b), Dec. 18, 2015, 129 Stat. 3066, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2014.”
Effective Date
of 2014 Amendment Pub. L. 113–295, div. A, title I, § 117(b), Dec. 19, 2014, 128 Stat. 4015, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.”
Effective Date
of 2013 Amendment Pub. L. 112–240, title III, § 307(b), Jan. 2, 2013, 126 Stat. 2329, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2011.”
Effective Date
of 2010 Amendment Pub. L. 111–312, title VII, § 735(b), Dec. 17, 2010, 124 Stat. 3318, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2009.”
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2005, see section 405(e) of Pub. L. 109–432, set out as an
Effective Date
of 2006 Amendment note under section 38 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 45N
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73