Black Lung Benefits Revenue Act of 1981

Summary

Black Lung Benefits Revenue Act of 1981 - Amends the Internal Revenue Code to increase the excise tax on coal sold by a producer from: (1) 50 cents per ton to $1 per ton for coal from underground mines; and (2) 25 cents per ton to 50 cents per ton for coal from surface mines. Increases the maximum amount of such tax from 2 percent to 4 percent of the price at which a ton of coal is sold by the producer. Terminates such increase on the earlier of January 1, 1996, or the first January 1 after 1981 when there is: (1) no balance of repayable advances made to the Black Lung Disability Trust Fund; and (2) no unpaid interest on such advances. Creates a new subtitle I, "Trust Fund Code" as part of the Internal Revenue Code. Reestablishes in the U.S. Treasury, effective January 1, 1982, the Black Lung Disability Trust Fund. Provides that such trust fund shall be treated for all purposes of law as the continuation of the Black Lung Disability Trust Fund established by the Black Lung Benefits Revenue Act of 1977. Appropriates to the Trust Fund amounts equivalent to the revenues received from the excise tax on coal producers and the taxes on black lung benefit trusts relating to self-dealing, taxable expenditures and excess contributions. Authorizes to be appropriated, as repayable advances, such sums as may be necessary to make the required expenditures from the Trust Fund. Requires such advances to be repaid with interest. Makes amounts in the Trust Fund available, as provided by appropriation acts, for: (1) the payment of benefits where the Secretary of Labor determines that: (A) the operator liable for such payments has not made payments within a specified time, or (B) there is no operator who is liable for such payments; (2) the payment of obligations with respect to miners whose last employment was before January 1, 1970; (3) the repayment into the Treasury of an amount equal to the sum of certain claims paid before April 1, 1978; (4) the repayment of repayable advances; (5) the payment of certain administrative expenses incurred on or after March 1, 1978; (6) the reimbursement of operators for claims paid before April 1, 1978 to miners whose employment terminated before January 1, 1970; and (7) the reimbursement of operators and insurers for claims denied before March 1, 1978, but subsequently approved in accordance with the provisions of the Black Lung Benefits Act. Requires the transfer of amounts appropriated to the Trust Fund at least monthly. Requires the Secretary of the Treasury to hold the Trust Fund and report to the Congress annually on its financial condition and operations and its expected status during the next five fiscal years. Sets forth requirements for investment by the Trust Fund in interest-bearing obligations of the United States. Amends the Black Lung Benefits Act to set the rate of interest on operator liabilities. Repeals the provision which established the Black Lung Disability Trust Fund under the Black Lung Benefits Revenue Act of 1977.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 10 December 1981

   Reported

   Ordered to be Reported.

   Source: Committee

2. 10 December 1981

   Committee

   Hearings Held by House Committee on Ways and Means Prior to Introduction (Jul 27, Sep 28, 81).

   Source: Committee

3. 10 December 1981

   Introduced

   Referred to House Committee on Education and Labor.

   Source: IntroReferral

4. 10 December 1981

   Introduced

   Introduced in House

   Source: IntroReferral

5. 10 December 1981

   Introduced

   Introduced in House

   Source: IntroReferral

6. 14 December 1981

   Reported

   Reported to House by House Committee on Ways and Means. Report No: 97-406 (Part I).

   Source: Committee

7. 14 December 1981

   Reported

   Reported to House by House Committee on Ways and Means. Report No: 97-406 (Part I).

   Source: Committee

8. 15 December 1981

   Calendars

   Placed on Senate Legislative Calendar under Regular Orders. Calendar No. 424.

   Source: Calendars

9. 15 December 1981

   Introduced

   Received in the Senate.

   Source: IntroReferral

10. 15 December 1981

    Passed

    Passed House (Amended) by Voice Vote.

    Source: Floor

11. 15 December 1981

    Passed

    Passed/agreed to in House: Passed House (Amended) by Voice Vote.

    Source: Floor

12. 15 December 1981

    Floor

    Called up by House Under Suspension of Rules.

    Source: Floor

13. 15 December 1981

    Discharge

    House Committee on Education and Labor Discharged by Suspension of Rules.

    Source: Discharge

14. 15 December 1981

    Committee

    House Committee on Education and Labor Discharged by Suspension of Rules.

    Source: Committee

15. 16 December 1981

    Vote

    Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 63-30. Record Vote No: 494.

    Source: Floor

16. 16 December 1981

    Floor

    Considered by Senate.

    Source: Floor

17. 16 December 1981

    Vote

    House Agreed to Senate Amendments by Yea-Nay Vote: 363 - 47 (Record Vote No: 367).

    Source: ResolvingDifferences

18. 16 December 1981

    Vote

    Resolving differences -- House actions: House Agreed to Senate Amendments by Yea-Nay Vote: 363 - 47 (Record Vote No: 367).

    Source: NotUsed

19. 16 December 1981

    Floor

    Called up by House Under Suspension of Rules.

    Source: Floor

20. 22 December 1981

    Floor

    Presented to President.

    Source: Floor

21. 22 December 1981

    President

    Presented to President.

    Source: President

22. 22 December 1981

    Floor

    Measure Signed in Senate.

    Source: Floor

23. 29 December 1981

    Became law

    Became Public Law No: 97-119.

    Source: President

24. 29 December 1981

    President

    Signed by President.

    Source: President

25. 29 December 1981

    Became law

    Signed by President.

    Source: BecameLaw

Votes

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 30 December 1981

  ViewDownloadOpen at official source

• Passed Senate amended

  summary · EN · 16 December 1981

  Open at official source

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• Introduced in House

  summary · EN · 10 December 1981

  Open at official source

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  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Rostenkowski, Dan [D-IL-8] · D · Sponsor
• · hsed00 · Standing
• · hswm00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code of 1954 to repeal the family shelter tax.
• amends ← Relating to travel expenses while away from home.
• amends ← Amendment in the nature of a substitute.
• amends ← To amend the Black Lung Benefits Act.

Related across the Repo ecosystem

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