{
  "id": "RS21935",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS21935",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 304956,
      "date": "2004-09-15",
      "retrieved": "2016-04-07T20:08:49.172249",
      "title": "The Black Lung Excise Tax on Coal",
      "summary": "The Black Lung Excise Tax (BLET) on coal has been in effect since 1978 and finances the Black\nLung Disability Trust Fund. An estimated $14,000 million in coal excise tax revenues have gone\ninto the fund through FY2004. The fund compensates miners (as well as their survivors and\ndependents) afflicted with pneumoconiosis, or \"black lung disease,\" pays their medical costs, and\nfinances the costs of administering the program. In 1998 a U.S. district court ruled that the black\nlung excise tax on coal exports violated the export clause of the U.S. Constitution. Of the estimated\n$1,300 million of taxes collected on coal exports, an estimated $270 million would have to be (or\nhas been) refunded. The remainder, approximately $1,000 million of unconstitutionally collected\ntaxes, cannot be refunded due to statute of limitation of the filing of valid and timely claims. In the\n108th Congress two bills have been introduced relating to the black lung excise tax. The President's\nFY2005 budget proposes to repeal the scheduled reduction in tax rates for coal sales after December\n31, 2014. In addition to the black lung tax, coal producers pay a federal Abandoned Mine Land\nReclamation Fee -- absent reauthorization, this is scheduled to expire on October 1, 2004 -- and state\nseverance taxes. This report will not be updated.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
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          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RS21935",
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          "filename": "files/20040915_RS21935_0500980b9bbf097115d674714bd6ee968007130c.html",
          "images": null
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          "url": "http://www.crs.gov/Reports/pdf/RS21935",
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      ],
      "topics": []
    }
  ],
  "topics": [
    "Constitutional Questions"
  ]
}