What is the black lung excise tax?
The legislation includes a four-year extension of the Black Lung Excise Tax, which is a source of revenue for the Black Lung Disability Trust Fund. The fund pays for medical benefits and provides a small monthly stipend to coal miners ... msnback to msn homemoney Skip To Navigation Skip To Content Skip To Footer Sign in
What is the benefit rate for the Black Lung Program?
Benefit rates are set in accordance with Section 412 (a) (1) of the Federal Coal Mine Health and Safety Act, which specifies that the rate for an individual Black Lung beneficiary is 37.5% of the base salary of a Federal employee at level GS-2, Step 1.
What is the black lung benefits Act of 1972?
The 1972 Black Lung Benefits Act provides monthly benefits to the surviving family members of coal miners who die from black lung disease. These benefits are paid for either by respective coal mining companies or the Black Lung Disability Trust Fund.
Do miners need black lung benefits?
Rebecca Shelton, director of policy and organizing for Appalachian Citizens' Law Center, represents miners trying to get black lung benefits. She said those miners are feeling disappointed and frustrated, and that the miners needing black lung benefits have been strung along.
Does black lung benefits affect Social Security?
Reduction of social security disability benefits has occurred in less than 5 percent of allowed miners' black lung claims. In most instances where reduction is necessary, only a partial reduction rather than total offset of the social security disability benefit is required.
What is the average black lung settlement?
Federal black lung benefit rates are set at 37.5% of the base salary of certain entry-level federal employees. See 30 U.S.C. § 922(a)(1). These employees are on the second lowest paygrade for federal employees, or the GS-2 Step 1, and they earn just $21,974.00 per year or $10.53 per hour.
Is black lung considered a disability?
Pursuant to federal law, Black Lung Disease becomes a “total disability” once it reaches a level of severity where the miner is not only unable to do his previous coal mining work, but also cannot (with consideration of education, work experience and other various work available) meet the physical demands of other coal ...
Is black lung workers compensation?
For coal miners, pneumoconiosis, more commonly known as black lung disease, continues to be a health risk. The Federal Black Lung Program is a workers' compensation program designed to compensate coal miners who suffer from black lung.
Will black lung benefits increase in 2021?
The Growing Strain on the Black Lung Disability Trust Fund The funding was later raised to $1.10/ton for underground coal and $0.55/ton for surface coal in a series of enactments by Congress, the last of which was a one-year authorization in December 2020 covering calendar year 2021.
Who pays for black lung benefits?
The federal Black Lung Disability Trust FundGAO-22-105546 Published: Dec 02, 2021. Publicly Released: Dec 02, 2021. The federal Black Lung Disability Trust Fund pays benefits to coal miners in certain circumstances, such as when the liable mine operator doesn't pay. But the Trust consistently borrows from the Treasury's general fund to cover costs.
Can you work and draw black lung benefits?
If you've developed black lung disease as a result of your work mining coal—or you're the surviving dependent of a miner who died from the condition—you may file a claim and get benefits through your state's workers' compensation system or a special federal black lung program.
What are the benefits of black lungs?
The Black Lung Benefits Act provides monthly payments and medical benefits to coal miners totally disabled from pneumoconiosis (black lung disease) arising from their employment in or around the nation's coal mines. The Act also provides monthly benefits to a miner's dependent survivors.
What qualifies you for black lung benefits?
To be eligible for this benefit program, you must be one of the following: A coal miner, who suffers from an illness caused by pneumoconiosis (black lung disease), or. A widow or widower whose spouse died due to a work-related illness caused by Pneumoconiosis.
What should a patient with black lung benefits be presenting with when they arrive for services?
You should present your Black Lung card whenever you seek treatment for your lung condition. Showing a medical provider your card will identify you as a Federal Black Lung Program beneficiary, and will help the medical provider determine the proper way to bill for services. Federal Black Lung Program.
How many stages of black lung are there?
There are two types of black lung disease: simple and complicated. Simple CWP means the lung has spots or scar tissue from the dust particles. Complicated CWP is called progressive massive fibrosis (PMF). People with PMF have a lot of scarring on their lungs.
How long does it take to develop black lung?
What causes black lung? Black lung is caused by breathing in coal dust over a long period of time (usually more than 10 years).
What is 990-BL?
An annual information return, Form 990-BL, is required of exempt black lung benefit trusts that normally have gross receipts in excess of $10,000 in each taxable year. This form was originally not subject to public inspection under IRC 6104(b). However, Public Law 95-488 provides, in part, that black lung benefit trusts are subject to the same public disclosure requirements as apply to other exempt organizations. Thus, the exemption application documents and the annual return, Form 990-BL, are subject to public inspection, with the exception of certain confidential business information of a coal mine operator who establishes and contributes to an IRC 501(c)(21) trust.* Form 990-BL specifies which sections are open to public inspection. The excise taxes under IRC 4951 and 4952 are reported on Schedule A of Form 990-BL.
What is IRC 4951?
The Act imposes excise taxes on certain acts of self-dealing (IRC 4951) and upon taxable expenditures (IRC 4952). Proposed regulations under these sections were published in the Federal Register on November 29, 1978. These excise taxes are similar to those imposed upon private foundation self-dealing and taxable expenditures and, thus, regulations under IRC 4941, 4945 and 4946 generally apply to IRC 4951 and 4952. One difference from the foundation self-dealing rules involves the use of banking services. This will be discussed at greater length below.
Can a trust fund black lung insurance?
The use of the trust to fund the payment of black lung benefits is optional as the trust may be established to satisfy an operator's liability in whole or in part. In addition, an operator may use more than one trust. For example, a trust may be established only for state or only for Federal claims. The trust need not make direct payments itself, as it may purchase, in whole or in part, insurance exclusively covering liability for black lung benefits.
How is the Trust Fund funded?
The Trust Fund runs a deficit, financed by borrowing from the treasury. Congress has in the past forgiven portions the debt, which reached a maximum of $10.5 billion in 2008 and stood at $4.3 billion in 2018.
What are the benefits of coal dust?
The program provides for diagnostic testing to verify the presence of black lung disease and degree of associated disability. Benefits may include a monthly stipend, as well as such medical services as prescription drug coverage, hospitalization coverage, durable medical equipment, and outpatient therapy.
How much is the black lung tax?
Until the end of 2018 the tax was $1.10 per ton for coal from subsurface mines and $0.55 per ton for surface mines, limited to a maximum of 4.4% of the coal’s selling price. Starting January 1, 2019 ...
What is the purpose of the Joint Resolution to amend the provisions of the Federal Coal Mine Health and Safety Act of 1969?
Joint resolution to amend the provisions of the Federal Coal Mine Health and Safety Act of 1969 to extend black lung benefits to orphans whose fathers die of pneumoconiosis, and for other purposes. 30 U.S.C. ch. 22, subch.
When was the Black Lung Benefits Act passed?
Signed into law by President Richard M. Nixon on May 19, 1972. The Black Lung Benefits Act (BLBA) is a U.S. federal law which provides monthly payments and medical benefits to coal miners totally disabled from pneumoconiosis (black lung disease) arising from employment in or around the nation's coal mines. The law also provides monthly benefits ...
Which state was the first to provide compensation for coal workers?
History. In 1952, Alabama became the first state to provide compensation for coal workers' pneumoconiosis. In 1969, the United Mine Workers convinced the United States Congress to enact the landmark Federal Coal Mine Health and Safety Act which provided compensation for miners suffering from Black Lung Disease.
What is the black lung benefit rate?
Benefit rates are set in accordance with Section 412 (a) (1) of the Federal Coal Mine Health and Safety Act, which specifies that the rate for an individual Black Lung beneficiary is 37.5% of the base salary of a Federal employee at level GS-2, Step 1.
Who to contact about black lung benefits?
Please contact the appropriate U.S. Department of Labor Black Lung district office , if there are any questions concerning benefit rates or any other questions about Black Lung benefits.
When is Part C benefit paid?
Part-C BLACK LUNG MONTHLY BENEFIT RATES (claims approved by the U.S. Department of Labor - payments received around the 15th of each month)
When will the Black Lung Excise Tax be extended?
In December, 2020 , Congress added a one-year extension to the Black Lung Excise Tax, which funds the Black Lung Disability Trust Fund, to its 2021 Omnibus spending bill.
What is the black lung benefit?
The 1972 Black Lung Benefits Act provides monthly benefits to the surviving family members of coal miners who die from black lung disease. These benefits are paid for either by respective coal mining companies or the Black Lung Disability Trust Fund. The United States Government of Accountability Office (GAO) estimated in January, 2020, that $865 million in black lung benefit responsibility has been transferred to the fund due to coal company bankruptcies, with the fund currently in debt of around $4 billion to the U.S. Treasury.