PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978
92 STAT. 11
Public Law 95-227 95th Congress An Act To impose an excise tax on the sale of coal by the producer, to establish a Black Lung Disability Trust Fund, and for other purposes. Be it enacted ty the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. T h i s Act may be cited as the "Black L u n g Benefits Revenue Act of 1977". SEC. 2. EXCISE TAX ON COAL. (a) IN GENERAL.—Chapter 32 of the I n t e r n a l Revenue Code of 1954 (relating to manufacturers excise taxes) is amended by inserting after subchapter A the following new subchapter:
Feb. 10, 1978 [H.R. 5322] Black Lung Benefits Revenue Act of 1977. 26 USC 4121 note.
" Subchapter B—Coal "Sec. 4121. Imposition of tax. j "SEC. 4121. IMPOSITION OF TAX. 26 USC 4121. " (a) TAX IMPOSED.—There is hereby imposed on coal sold by the producer a tax at the rates of— " (1) 50 cents per ton in the case of coal from underground mines located in the United States^ and " (2) 25 cents per ton in the case of coal from surface mines located in the United States. " (b) LIMITATION ON T A X. — The amount of the tax imposed by subsection (a) with respect to a ton of coal shall not exceed 2 percent of the price a t which such ton of coal is sold by the producer. " (c) T A X N O T To A P P L Y TO L I G N I T E. — The tax imposed by subsec-
tion (a) shall not apply in the case of lignite. " (d) DEFINITIONS. — For purposes of this subchapter— " (1) COAL FROM SURFACE MINES.—Coal shall be t r e a t e d as p r o -
duced from a surface mine if all of the geological matter above the coal being mined is removed before the coal is extracted from the earth. Coal extracted by auger shall be treated as coal from a surface mine. " (2) COAL FROM UNDERGROUND MINES.—Coal shall be treated as
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produced from a n underground mine if it is not produced from a surface mine. " (3) UNITED STATES.—The term 'United States' has the mean26 USC 638. ing given to it by paragraph (1) of section 638. " (4) TO N. — The term 'ton' means 2,000 pounds.". (b) CONFORMING AMENDMENTS. —
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(1) Section 4218(a) of such Code (relating to use by manu- 26 USC 4218. facturer or importer considered sale) is amended by adding at the end thereo.f the following new sentence: " For the purpose of a p p l y i n g the first sentence of this subsection to coal taxable under section 4121, the words ' (otherwise than as material in the Supra. manufacture or production of, or as a component part of, another article taxable under this chapter to be manufactured or produced by h i m) ' shall be disregarded.".
39-194 O—80—pt. 1
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