H. R. 3876
IN THE HOUSE OF REPRESENTATIVES
July 23, 2019
Mr. Scott of Virginia (for himself and Ms. Adams) introduced the following bill; which was referred to the Committee on Ways and Means
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.
This Act may be cited as the
Black Lung Benefits Disability Trust Fund Solvency Act.
Extension of black lung disability trust fund excise tax
Section 4121(e)(2)(A) of the Internal Revenue Code of 1986 is amended by striking
December 31, 2018 and inserting
December 31, 2029.
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.