Form 8923 - Mine Rescue Team Training Credit

Taxpayers who employ individuals as miners in U.S. underground mines use Form 8923 to claim the mine rescue team training credit. This credit applies to training program costs paid or incurred for qualified mine rescue team employees. This credit expired for tax years beginning after 2020. To find out if the mine rescue team training credit is extended beyond 2020, go to www.irs.gov/Form8923.

Grant Deadline

Deadline not available

Funding Amount

20% of salary

Type of Grant

Training

Sectors

Mining

Demographics

Incorporation

For Profit

Perks

Region Restriction

This grant is restricted to whole of United States

Keywords

tax credit, sustainability, paid, Rescue Team, Miners, Team Training, Mine Rescue, Payers, Underground Mines

Age Restriction

This grant is age restricted from 18 to 100

Eligibility and Requirements

Qualified employee. A qualified mine rescue team employee is any full-time employee of the taxpayer who is a miner eligible to serve for more than 6 months of the year as a mine rescue team member. The employee must have completed, 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 received at least 40 hours of refresher training in such instruction. See 30 CFR section 49.8 for refresher training requirements.

Wages. Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA), but without regard to any dollar limit.

Grant Application website

https://www.irs.gov/forms-pubs/about-form-8923

Contact