About Form 8923, Mine Rescue Team Training Credit

 

Taxpayers who employ individuals as miners in U.S. underground mines use this form 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 is extended for tax years beginning after 2017 through tax years beginning before 2021.


Current Revision


Recent Developments

None at this time.


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