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S. 2810 - Black Lung Benefits Disability Trust Fund Solvency Act of 2021

UNDATED

S. 2810; Black Lung Benefits Disability Trust Fund Solvency Act of 2021

UNDATED
DOCUMENT ATTRIBUTES
  • Authors
    Manchin, Sen. Joe, III
  • Institutional Authors
    U.S. Senate
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Mining and extraction
  • Jurisdictions
  • Tax Analysts Document Number
    2021-36781
  • Tax Analysts Electronic Citation
    2021 TNTF 184-10
Citations: S. 2810; Black Lung Benefits Disability Trust Fund Solvency Act of 2021

117TH CONGRESS
1ST SESSION

S. 2810

To amend the Internal Revenue Code of 1986 to ensure the solvency
of the Black Lung Disability Trust Fund by extending the excise tax on coal.

IN THE SENATE OF THE UNITED STATES

SEPTEMBER 23, 2021

Mr. MANCHIN (for himself, Mr. BROWN, Mr. KAINE, Mr. CASEY, and Mr. WARNER)
introduced the following bill; which was read twice and referred to the Committee on _____

A BILL

To amend the Internal Revenue Code of 1986 to ensure the solvency of the Black Lung Disability Trust Fund by extending the excise tax on coal.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘‘Black Lung Benefits Disability Trust Fund Solvency Act of 2021’’.

SEC. 2. EXTENSION OF BLACK LUNG DISABILITY TRUST FUND EXCISE TAX.

(a) IN GENERAL. — Section 4121(e)(2)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘December 31, 2021’’ and inserting ‘‘December 31, 2031’’.

(b) EFFECTIVE DATE. — The amendments made by this section shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act.

DOCUMENT ATTRIBUTES
  • Authors
    Manchin, Sen. Joe, III
  • Institutional Authors
    U.S. Senate
  • Code Sections
  • Subject Area/Tax Topics
  • Industry Groups
    Mining and extraction
  • Jurisdictions
  • Tax Analysts Document Number
    2021-36781
  • Tax Analysts Electronic Citation
    2021 TNTF 184-10
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