
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9501]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                       Subtitle I--Trust Fund Code
 
                       CHAPTER 98--TRUST FUND CODE
 
               Subchapter A--Establishment of Trust Funds
 
Sec. 9501. Black Lung Disability Trust Fund


(a) Creation of Trust Fund

                           (1) In general

        There is established in the Treasury of the United States a 
    trust fund to be known as the ``Black Lung Disability Trust Fund'', 
    consisting of such amounts as may be appropriated or credited to the 
    Black Lung Disability Trust Fund.

                            (2) Trustees

        The trustees of the Black Lung Disability Trust Fund shall be 
    the Secretary of the Treasury, the Secretary of Labor, and the 
    Secretary of Health and Human Services.

(b) Transfer of certain taxes; other receipts

    (1) Transfer to Black Lung Disability Trust Fund of amounts 
                         equivalent to certain taxes

        There are herby appropriated to the Black Lung Disability Trust 
    Fund amounts equivalent to the taxes received in the Treasury under 
    section 4121 or subchapter B of chapter 42.

                  (2) Certain repaid amounts, etc.

        The following amounts shall be credited to the Black Lung 
    Disability Trust Fund:
            (A) Amounts repaid or recovered under subsection (b) of 
        section 424 of the Black Lung Benefits Act (including interest 
        thereon).
            (B) Amounts paid as fines or penalties, or interest thereon, 
        under section 423, 431, or 432 of the Black Lung Benefits Act.
            (C) Amounts paid into the Black Lung Disability Trust Fund 
        by a trust described in section 501(c)(21).

(c) Repayable advances

                          (1) Authorization

        There are authorized to be appropriated to the Black Lung 
    Disability Trust Fund, as repayable advances, such sums as may from 
    time to time be necessary to make the expenditures described in 
    subsection (d).

                     (2) Repayment with interest

        Repayable advances made to the Black Lung Disability Trust Fund 
    shall be repaid, and interest on such advances shall be paid, to the 
    general fund of the Treasury when the Secretary of the Treasury 
    determines that moneys are available in the Black Lung Disability 
    Trust Fund for such purposes.

                        (3) Rate of interest

        Interest on advances made pursuant to this subsection shall be 
    at a rate determined by the Secretary of the Treasury (as of the 
    close of the calendar month preceding the month in which the advance 
    is made) to be equal to the current average market yield on 
    outstanding marketable obligations of the United States with 
    remaining periods to maturity comparable to the anticipated period 
    during which the advance will be outstanding.

(d) Expenditures from Trust Fund

    Amounts in the Black Lung Disability Trust Fund shall be available, 
as provided by appropriation Acts, for--
        (1) the payment of benefits under section 422 of the Black Lung 
    Benefits Act in any case in which the Secretary of Labor determines 
    that--
            (A) the operator liable for the payment of such benefits--
                (i) has no commenced payment of such benefits within 30 
            days after the date of an initial determination of 
            eligibility by the Secretary of Labor, or
                (ii) has not made a payment within 30 days after that 
            payment is due,

        except that, in the case of a claim filed on or after the date 
        of the enactment of the Black Lung Benefits Revenue Act of 1981, 
        amounts will be available under this subparagraph only for 
        benefits accruing after the date of such initial determination, 
        or
            (B) there is no operator who is liable for the payment of 
        such benefits,

        (2) the payment of obligations incurred by the Secretary of 
    Labor with respect to all claims of miners of their survivors in 
    which the miner's last coal mine employment was before January 1, 
    1970,
        (3) the repayment into the Treasury of the United States of an 
    amount equal to the sum of the amounts expended by the Secretary of 
    Labor for claims under part C of the Black Lung Benefits Act which 
    were paid before April 1, 1978, except that the Black Lung 
    Disability Trust Fund shall not be obligated to pay or reimburse any 
    such amounts which are attributable to periods of eligibility before 
    January 1, 1974,
        (4) the repayment of, and the payment of interest on, repayable 
    advances to the Black Lung Disability Trust Fund,
        (5) the payment of all expenses of administration on or after 
    March 1, 1978--
            (A) incurred by the Department of Labor or the Department of 
        Health and Human Services under part C of the Black Lung 
        Benefits Act (other than under section 427(a) or 433), or
            (B) incurred by the Department of the Treasury in 
        administering subchapter B of chapter 32 and in carrying out its 
        responsibilities with respect to the Black Lung Disability Trust 
        Fund,

        (6) the reimbursement of operators for amounts paid by such 
    operators (other than as penalties or interest) before April 1, 
    1978, in satisfaction (in whole or in part) of claims of miners 
    whose last employment in coal mines was terminated before January 1, 
    1970, and
        (7) the reimbursement of operators and insurers for amounts paid 
    by such operators and insurers (other than amounts paid as 
    penalties, interest, or attorney fees) at any time in satisfaction 
    (in whole or in part) of any claim denied (within the meaning of 
    section 402(i) of the Black Lung Benefits Act) before March 1, 1978, 
    and which is or has been approved in accordance with the provisions 
    of section 435 of the Black Lung Benefits Act.

For purposes of the preceding sentence, any reference to section 402(i), 
422, or 435 of the Black Lung Benefits Act shall be treated as a 
reference to such section as in effect immediately after the enactment 
of this section.

(Added Pub. L. 97-119, title I, Sec. 103(a), Dec. 29, 1981, 95 Stat. 
1636; amended Pub. L. 97-248, title II, Sec. 281(c)(2), Sept. 3, 1982, 
96 Stat. 566.)

                       References in Text

    The Black Lung Benefits Act, referred to in subsecs. (b)(2)(A), (B) 
and (d), is title IV of Pub. L. 91-173, Dec. 30, 1969, 83 Stat. 792, as 
amended. Part C of such Act is classified generally to part C (Sec. 931 
et seq.) of subchapter IV of chapter 22 of Title 30, Mineral Lands and 
Mining. Sections 402(i), 422, 423, 424(b), 427(a), 431, 432, 433, and 
435 of such Act are classified to sections 902(i), 932, 933, 934(b), 
937(a), 941, 942, 943, and 945, respectively, of Title 30. For complete 
classification of this Act to the Code, see section 901(b) of Title 30 
and Tables.
    The date of enactment of the Black Lung Benefits Revenue Act of 
1981, referred to in subsec. (d)(1)(A), is the date of enactment of Pub. 
L. 97-119, which was approved Dec. 29, 1981.
    The enactment of this section, referred to in subsec. (d), probably 
means the date of enactment of Pub. L. 97-119, which enacted this 
section and which was approved Dec. 29, 1981.


                               Amendments

    1982--Pub. L. 97-248 struck out ``Establishment of'' before ``Black 
Lung'' in section catchline.


                    Effective Date of 1982 Amendment

    Amendment by Pub. L. 97-248 effective Sept. 1, 1982, see section 
281(d) of Pub. L. 97-248, set out as an Effective Date; Savings 
Provisions note under section 9502 of this title.


                             Effective Date

    Section 103(d)(1) of Pub. L. 97-119, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by this section [enacting this section and sections 9500, 9601, and 
9602 of this title, amending section 501 of this title, and repealing 
section 934a of Title 30, Mineral Lands and Mining] shall take effect on 
January 1, 1982. Section 9501(c)(3) of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954] (as added by subsection (a)) shall only apply to 
advances made after December 31, 1981.''


                            Savings Provision

    Section 103(d)(2) of Pub. L. 97-119 provided that: ``The Black Lung 
Disability Trust Fund established by the amendments made by this section 
[enacting this section and sections 9500, 9601, 9602 of this title, 
amending section 501 of this title, and repealing section 934a of Title 
30, Mineral Lands and Mining] shall be treated for all purposes of law 
as the continuation of the Black Lung Disability Trust Fund established 
by section 3 of the Black Lung Benefits Revenue Act of 1977 [former 
section 934a of Title 30]. Any reference in any law to the Black Lung 
Disability Trust Fund established by such section 3 shall be deemed to 
include a reference to the Black Lung Disability Trust Fund established 
by the amendments made by this section.''


Moratorium on Interest Accruals on Indebtedness of Black Lung Disability 
                               Trust Fund

    Pub. L. 99-272, title XIII, Sec. 13203(b), Apr. 7, 1986, 100 Stat. 
312, provided that: ``No interest shall accrue for the period beginning 
on October 1, 1985, and ending on September 30, 1990, with respect to 
any repayable advance to the Black Lung Disability Trust Fund.''


   Provisions Relating to Payment of Benefits to Miners and Eligible 
Survivors of Miners To Take Effect as Rules and Regulations of Secretary 
                                of Labor

    Pub. L. 95-239, Sec. 20(b), Mar. 1, 1978, 92 Stat. 106, provided 
that: ``In the event that the payment of benefits to miners and to 
eligible survivors of miners cannot be made from the Black Lung 
Disability Trust Fund established by section 3(a) of the Black Lung 
Benefits Revenue Act of 1977 [former section 934a(a) of Title 30, 
Mineral Lands and Mining], the provisions of the Act relating to the 
payment of benefits to miners and to eligible survivors of miners, as in 
effect immediately before the date of the enactment of this Act [Mar. 1, 
1978], shall take effect, as rules and regulations of the Secretary of 
Labor until such provisions are revoked, amended, or revised by law. The 
Secretary of Labor may promulgate additional rules and regulations to 
carry out such provisions and shall make benefit payments to miners and 
to eligible survivors of miners in accordance with such provisions.''

                  Section Referred to in Other Sections

    This section is referred to in section 501 of this title; title 30 
sections 902, 925, 932.
