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Establishes: (1) the Steel Retiree Health Care Board in the Department of Labor; (2) the Steelworker Retiree Health Care Trust Fund; and (3) the Health Care Benefit Costs Assistance Program.
Amends the Internal Revenue Code to impose an excise tax on steel sold by the manufacturer, producer, or importer (with proceeds to be deposited into the Steelworker Retiree Health Care Trust Fund).
Amends the Emergency Steel Loan Guarantee Act of 1999 to increase the aggregate amount of loans guaranteed and outstanding at any one time under Emergency Steel Guarantee Loan Program or with respect to a single qualified steel company.
Directs the Secretary to make a grant to help a merged steel product company comply with environmental requirements if such merger will promote the retention of at least 80 percent of the jobs of the steel workers and of the steel- producing facilities of the merging companies.
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