Coal Industry Retiree Health Benefit Act of 1991

Coal Industry Retiree Health Benefit Act of 1991 - Amends the Internal Revenue Code to establish the Coal Industry Retiree Health Benefit Corporation to administer a program for the provision of retiree health benefits in the coal industry.

Establishes the Coal Industry Retiree Benefit Fund for the deposit of all amounts received by the Corporation. Requires the following payments to the Corporation: (1) an hourly premium on each hour worked in coal production by employees by each person that produces coal for use or for sale; (2) a per-ton premium obligation on the importer of coal; and (3) an annual per beneficiary premium by each last signatory operator and each other employer.

Sets forth the eligibility requirements for benefits for orphan miners, and spouses and dependents or orphan miners or deceased coal miners. Requires the Corporation to provide medical and death benefits to such persons. Directs the Corporation to develop managed care rules applicable to the payment of benefits.

Establishes the United Mine Workers of America 1991 Benefit Fund as an employee welfare benefit plan consisting of the merger of excess assets from certain closed plans. Sets forth eligibility requirements for benefits from such Fund.

Requires the last signatory operator of any individual receiving retiree health care benefits as of February 1, 1993 from an individual employer plan maintained pursuant to a coal wage agreement to provide retiree health care benefits to such individual.

Provides for the determination and disposition of excess pension assets to the Corporation or the 1991 Benefit Fund.