[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2810 Introduced in Senate (IS)]

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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 Finance

_______________________________________________________________________

                                 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.
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