Black Lung Benefits Disability Trust Fund Solvency Act

I 116TH CONGRESS 1ST SESSION H. R. 3876 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 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 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Black Lung Benefits 4 Disability Trust Fund Solvency Act’’. 5 SEC. 2. EXTENSION OF BLACK LUNG DISABILITY TRUST 6 FUND EXCISE TAX. 7 (a) IN GENERAL.—Section 4121(e)(2)(A) of the In- 8 ternal Revenue Code of 1986 is amended by striking ‘‘De- 9 cember 31, 2018’’ and inserting ‘‘December 31, 2029’’. 10 VerDate Sep 11 2014 05:26 Jul 30, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3876.IH H3876 kjohnson on DSK79L0C42 with BILLS 2 •HR 3876 IH (b) EFFECTIVE DATE.—The amendments made by 1 this section shall apply on and after the first day of the 2 first calendar month beginning after the date of the enact- 3 ment of this Act. 4 Æ VerDate Sep 11 2014 05:26 Jul 30, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H3876.IH H3876 kjohnson on DSK79L0C42 with BILLS