§ 934. “Fund” defined; liability of operators to United States for repayments to fund; procedures applicable; rate of interest

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1969

   Federal Coal Mine Health and Safety Act of 1969

   Pub. L. 91–173 title IV § 424 · 83 Stat. 742

   Enacted · 30 U.S.C. § 934

   Pub. L. 91–173, title IV, § 424, Dec. 30, 1969, 83 Stat. 798

   Source evidence

   Code source credit
   Pub. L. 91–173, title IV, § 424, Dec. 30, 1969, 83 Stat. 798

   Enacted provision · exact public law section
   Sec. 424. If a totally disabled miner or a widow is entitled to benefits under section 422 and (1) an operator liable for such benefits has not obtained a policy or contract of insurance, or qualified as a self-insurer, as required by section 423, or such operator has not paid such benefits within a reasonable time, or (2) there is no operator who was required to secure the payment of such benefits, the Secretary shall pay such miner or such widow the benefits to which he or she is so entitled. In a case referred to in clause (1), the operator shall be liable to the United States in a civil action in an amount equal to the amount paid to such miner or his widow under this title.

2. 1972

   Black Lung Benefits Act of 1972

   Pub. L. 92–303 § 1(c)(1) · 86 Stat. 150

   Substituted · 30 U.S.C. § 934

   Pub. L. 92–303 substituted “widow, child, parent, brother, or sister” for “widow” wherever appearing

   Source evidence

   Code amendment note
   Pub. L. 92–303 substituted “widow, child, parent, brother, or sister” for “widow” wherever appearing.

   Enacted provision · exact public law section
   (1) Section 412(a) of the Federal Coal Mine Health and Safety Act of I960 is amended by redesignating paragraph (3) as paragraph (4), and by inserting after paragraph (2) the following new paragraph: “(3) In the ease of the child or children of a miner whose death is due to pneumoconiosis or of a miner who is receiving benefits under this part at the time of his death, or who was totally disabled by pneumoconiosis at the time of his death, and in the case of the child or children of a widow who is receiving benefits under this part at the time of her death, benefits shall be paid to such child or children as follows: If there is one such child, he shall be paid benefits at the rate specified in paragraph (1). If there is more than one such child, the benefits paid shall be divided equally among them and shall be paid at a rate equal to the rate specified in paragraph (1), increased by 50 per centum of such rate if there are two such children, by 75 per centum of such rate if there are three such children, and by 100 per centum of such rate if there are more than three such children: Provided, That benefits shall only be paid to a child for so long as Post, p. 152. he meets the criteria for the term ‘child’ contained in section 402(g): And provided further, That no entitlement to benefits as a child shall be established under this paragraph (3) for any month for which entitlement to benefits as a widow is established under paragraph (2).”

3. 1978

   Black Lung Benefits Revenue Act of 1977

   Pub. L. 95–227 § 3(d) · 92 Stat. 11

   1. Added · 30 U.S.C. § 934

      Pub. L. 95–227 added subsec. (a)

   2. Redesignated · 30 U.S.C. § 934

      Pub. L. 95–227 redesignated existing provisions constituting entire section as subsec. (b) and expanded applicability and set out procedures for enforcement of rights of United States against operators liable to the Fund

   Source evidence

   Code amendment note
   Pub. L. 95–227 added subsec. (a), redesignated existing provisions constituting entire section as subsec. (b) and expanded applicability and set out procedures for enforcement of rights of United States against operators liable to the Fund.

   Enacted provision · exact public law section
   (d) Payments From Fund.— Section 424 of the Federal Coal Mine Health and Safety Act of 1969 is amended to read as follows: 30 USC 934. “Sec. 424. (a) Amounts in the Black Lung Disability Trust Fund (referred to in this section as the ‘fund’) established under section 3 of the Black Lung Benefits Revenue Act of 1977 shall be available, as Ante, p. 12. provided by appropriation Acts, for— “(1) the payment of benefits under section 422 in any case in 30 USC 932. which the Secretary determines that— “(A) the operator liable for the payment of such benefits— “(i) has not commenced payment of such benefits within 30 days after the date of an initial determination of eligibility by the Secretary, or “(ii) has not made a payment within 30 days after that payment is due, “(B) there is no operator who is required to secure the payment of such benefits, “(2) the payment of obligations incurred by the Secretary with respect to all claims of miner’s or 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 for claims under this part which were paid before April 1, 1978, except that the fund shall not be obligated to pay or reimburse for benefits paid attributable to periods of eligibility before January 1, 1974. “(4) the repayment of, and the payment of interest on, advances to the fund under subsection (b)(2) of section 3 of the Black Lung Benefits Revenue Act of 1977, “(5) the payment of all expenses of operation and administration on and after the effective date of the Black Lung Benefits Reform Act of 1977 (or any other Act determined by the Secretary to contain substantially the same provisions) under this part 30 USC 937. Post, p. 101. (other than under section 427(a) or 433), including the administrative expenses incurred by the Department of Labor under this part, the administrative expenses incurred by the Department of the Treasury in administering subchapter B of chapter 32 of Ante, p. 11. the Internal Revenue Code of 1954 and in carrying out its responsibilities with respect to the fund, and any expenses incurred by the Department of Health, Education, and Welfare in connection with the administration of this part, and “(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. “(b) (1) If— “(A) an amount is paid out of the fund to an individual entitled 30 USC 932. to benefits under section 422, and “(B) the Secretary determines, under the provisions of sections 30 USC 932, 933 422 and 423, that an operator was required to secure the payment of all or a portion of such benefits. then the operator is liable to the United States for repayment to the fund of the amount of such benefits the payment of which is properly attributed to him. No operator or representative of operators may bring any proceeding, or intervene in any proceeding, held for the purpose of determining claims for benefits to be paid by the fund, except that nothing in this section shall affect the rights, duties, or liabilities of any operator in proceedings under section 422 or section 423. In a case where no operator responsibility is assigned pursuant to sections 422 and 423, a determination by the Secretary that the fund is liable for the payment of benefits shall be final. “(2) If any operator liable to the fund under paragraph (1) refuses to pay, after demand, the amount of such liability (including interest), then there shall be a lien in favor of the United States for such amount upon all property and rights to property, whether real or personal, belonging to such operator. The lien arises on the date on which such liability is finally determined, and continues until it is satisfied or becomes unenforceable by reason of lapse of time. “(3) (A) Except as otherwise provided under this subsection, the priority of the lien shall be determined in the same manner as under 26 USC 6323. section 6323 of the Internal Revenue Code of 1954. That section shall be applied for such purposes— “(i) by substituting ‘lien imposed by section 424(b)(2) of the Federal Coal Mine Health and Safety Act of 1969’ for ‘lien imposed by section 6321’; ‘operator liability lien’ for ‘tax lien’; ‘operator’ for ‘taxpayer’; ‘lien arising wider section 424(b)(2) of the Federal Coal Mine Health and Safety Act of 1969’ for Ante, p. 13. ‘assessment of the tax’; ‘payment of the liability is made to the Black Lung Disability Trust Fund’ for ‘satisfaction of a levy pursuant to section 6332(b)’; and ‘satisfaction of operator liability’ 26 USC 6332. for ‘collection of any tax under this title’ each place such terms appear; and “(ii) by treating all references to the ‘Secretary’ as references to the Secretary of Labor. “(B) In the case of a bankruptcy or insolvency proceeding, the lien imposed under paragraph (2) shall be treated in the same manner as a lien for taxes due and owing to the United States for purposes of the Bankruptcy Act or section 3466 of the Revised Statutes (31 U.S.C. Post, p. 2549. 191). “(C) For purposes of applying section 6323(a) of the Internal Revenue Code of 1954 to determine the priority between the lien 26 USC 6323. imposed under paragraph (2) and the Federal tax lien, each lien shall be treated as a judgment lien arising as of the time notice of such lien is filed. “(D) For purposes of this subsection, notice of the lien imposed under paragraph (2) shall be filed in the same manner as under subsections (f) and (g) of section 6323 of the Internal Revenue Code of 1954. “(4) (A) In any case where there has been a refusal or neglect to Civil action. pay the liability imposed under paragraph (2), the Secretary may bring a civil action in a district court of the United States to enforce the lien of the United States under this section with respect to such liability or to subject any property, of whatever nature, of the operator, or in which he has any right, title, or interest, to the payment of such liability. “(B) The liability imposed by paragraph (1) may be collected at a proceeding in court if the proceeding is commenced within 6 years after the date on which the liability was finally determined, or before the expiration of any period for collection agreed upon in writing by the operator and the United States before the expiration of such 6-year period. The running of the period of limitation provided under this subparagraph shall be suspended for any period during which the assets of the operator are in the custody or control of any court of the, United States, or of any State, or the District of Columbia, and for 6 months thereafter, and for any period during which the operator is outside the United States if such period of absence is for a continuous period of at least 6 months.”.

4. 1980

   Technical Corrections Act of 1979

   Pub. L. 96–222 title I § 108(b)(2)(A) · 94 Stat. 194

   Substituted · 30 U.S.C. § 934(b)(3)(A)(i)

   Pub. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”

   Source evidence

   Code amendment note
   Subsec. (b)(3)(A)(i). Pub. L. 96–222 substituted “Federal Mine Safety and Health Act of 1977” for “Federal Coal Mine Health and Safety Act of 1969”.

   Enacted provision · exact public law section
   (A) Subsections (b), (c)(1), and (d) of section 3 of the Black 92 Stat. 12. 30 USC 934, 934a. 30 USC 801 note. 30 USC 801 note. 26 USC 501, 192. Lung Benefits Revenue Act of 1977 are each amended by striking out “Federal Coal Mine Health and Safety Act of 1969” each place it appears and inserting in lieu thereof “Federal Mine Safety and Health Act of 1977”.

5. 1981

   Pub. L. 97–119 § 104(b)(6) · 95 Stat. 1635

   Substituted · 30 U.S.C. § 934(a)

   Pub. L. 97–119, § 104(b)(6), substituted provision defining “fund” as used in this section for provision specifying payments, repayments, and reimbursements which funds from the Black Lung Disability Trust Fund would be available to pay

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 97–119, § 104(b)(6), substituted provision defining “fund” as used in this section for provision specifying payments, repayments, and reimbursements which funds from the Black Lung Disability Trust Fund would be available to pay.

   Enacted provision · exact public law section
   (6) Section 424(a) of the Black Lung Benefits Act is amended to 30 USC 934. read as follows: “(a) For purposes of this section, the term ’fund* has the meaning set forth in section 402(h).”. Supra.

   Effective date note
   Pub. L. 97–119, title I, § 104(a)(3), Dec. 29, 1981, 95 Stat. 1639, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect on January 1, 1982, and shall apply to amounts outstanding on such date or arising thereafter.”

6. 1981

   Pub. L. 97–119 § 104(a)(2) · 95 Stat. 1635

   Inserted · 30 U.S.C. § 934(b)(1)

   Pub. L. 97–119, § 104(a)(2), inserted “plus interest thereon” after “attributed to him”

   Source evidence

   Code amendment note
   Subsec. (b)(1). Pub. L. 97–119, § 104(a)(2), inserted “plus interest thereon” after “attributed to him”.

   Enacted provision · exact public law section
   (2) Clarifying Amendment.— The first sentence of section 424(b)(1) of the Black Lung Benefits Act is amended by inserting “plus interest thereon” after “attributed to him”.

   Effective date note
   Pub. L. 97–119, title I, § 104(a)(3), Dec. 29, 1981, 95 Stat. 1639, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect on January 1, 1982, and shall apply to amounts outstanding on such date or arising thereafter.”

7. 1981

   Pub. L. 97–119 § 104(a)(1) · 95 Stat. 1635

   Added · 30 U.S.C. § 934(b)(5)

   Pub. L. 97–119, § 104(a)(1), added par. (5)

   Source evidence

   Code amendment note
   Subsec. (b)(5). Pub. L. 97–119, § 104(a)(1), added par. (5).

   Enacted provision · exact public law section
   (1) Rate of Interest.— Subsection (b) of section 424 of the Black Lung Benefits Act is amended by adding at the end thereof 30 USC 934. the following new paragraph: “(5) The rate of interest under this subsection— “(A) for any period during calendar year 1982, shall be 15 percent, and “(B) for any period after calendar year 1982, shall be the rate established by section 6621 of the Internal Revenue Code of 1954 which is in effect for such period.”. 26 USC 6621.

   Effective date note
   Pub. L. 97–119, title I, § 104(a)(3), Dec. 29, 1981, 95 Stat. 1639, provided that: “The amendment made by paragraph (1) [amending this section] shall take effect on January 1, 1982, and shall apply to amounts outstanding on such date or arising thereafter.”

8. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 30 U.S.C. § 934(b)(3)(A); 30 U.S.C. § 934(b)(3)(C); 30 U.S.C. § 934(b)(3)(D); 30 U.S.C. § 934(b)(5)(B)

   Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text

   Source evidence

   Code amendment note
   Subsec. (b)(3)(A), (C), (D), (5)(B). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

9 of 9 references resolved to an enrolled provision