S. 3172 — Introduced in Senate

II 116th CONGRESS 2d Session S. 3172 IN THE SENATE OF THE UNITED STATES January 9, 2020Mr. Manchin (for himself, Mr. Jones, Mr. Kaine, Mr. Brown, Mr. Warner, and Mr. Casey) introduced the following bill; which was read twice and referred to the Committee on Finance 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. 1. Short title This Act may be cited as the Black Lung Benefits Disability Trust Fund Solvency Act of 2020. 2. Extension of black lung disability trust fund excise tax (a) In general Section 4121(e)(2)(A) of the Internal Revenue Code of 1986 is amended by striking December 31, 2020 and inserting December 31, 2030. (b) Effective date 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.