Black Lung Benefits Revenue Act of 1981
PL 97-119 (H.R.5159), enacted 12/29/1981

PUBLIC LAW 97-119—DEC. 29, 1981 
95 STAT. 1635 
Public Law 97-119 
97th Congress 
An Act 
To amend the Internal Revenue Code of 1954 to provide a temporary increase in the 
Dec. 29,1981 
tax imposed on producers of coal, and for other purposes. 
[H.R. 5159] 
Be in enacted by the Senate and House of Representatives of the 
United States of 
America in Congress assembled, 
internal 
Revenue Code of 
TITLE I—AMENDMENTS TO THE INTERNAL 
REVENUE CODE OF 1954 
1954, 
amendment. 
Subtitle A—Black Lung BeneHts Revenue 
Provisions 
^gY""^ ^
'
^
^ °^ 
Black Lung 
Benefits 
SEC. 101. SHORT TITLE; AMENDMENT OF 1954 CODE. 
(a) SHORT TITLE.—This subtitle may be cited as the "Black Lung 26 use i note. 
Benefits Revenue Act of 1981". 
(b) AMENDMENT OP 1954 C!ODE.—Except as otherwise expressly 
provided, whenever in this subtitle or subtitle B an amendment or 
repeal is expressed in terms of an amendment to, or repeal of, a 
section or other provision, the reference shcdl be considered to be 
made to a section or other provision of the Internal Revenue Code of 
1954. 
SEC. 102. T
E
M
P
O
R
A
R
Y INCREASE IN A
M
O
U
N
T OF TAX. 
(a) GENERAL RULE.—Section 4121 (relating to tax on coal) is 26USC4i2i. 
amended by adding at the end thereof the following new subsection: 
"(e) TEMPORARY INCREASE IN AMOUNT OP TAX.— 
"(1) IN GENERAL.—Effective with respect to sales after Decem-
ber 31, 1981, and before the temporary increase termination 
date— 
"(A) subsection (a) shall be applied— 
"(i) by substituting *$1' for '50 cents', and 
"(ii) by substituting *50 cents' for *25 cents', and 
"(B) subsection (b) shall be applied by substituting '4 
percent' for '2 percent'. 
"(2) TEMPORARY INCREASE TERMINATION DATE.—For purposes of 
paragraph (1), the temporary increase termination date is the 
earlier o
f
— 
"(A) January 1,1996, or 
"(B) the first January 1 after 1981 as of which there is— 
"(i) no balance of repayable advances made to the 
Black Lung Disability Trust Fund, and 
"(ii) no unpaid interest on such advances.". 
(b) EPPECTIVE DATE.—The amendment made by subsection (a) shall 26 use 4i2i 
apply to sales after December 31,1981. 
"°^ 
95 STAT. 1636 
PUBLIC LAW 97-119—DEC. 29, 1981 
SEC. 103. BLACK LUNG DISABILITY TRUST FUND. 
(a) GENERAL RULE.—The Internal Revenue Code of 1954 is amended 
by adding at the end thereof the following new subtitle: 
T ^fgfund Code 
''Subtitle I—Trust Fund Code 
26 use 9500. 
"SEC. 9500. SHOBT TITLE. 
"This subtitle may be cited as the 'Trust Fund Code of 1981'. 
"CHAPTER 
98—TRUST 
FUND 
CODE 
"SUBCHAPTER A. Establishment of Trust Funds. 
"SUBCHAPTER B. General provisions. 
"Subchapter A—Establishment of Trust Funds 
"Sec. 9501. Establishment of Black Lung Disability Trust Fund. 
26 use 9501 
"SEC. 9501. ESTABLISHMENT OF 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 
^propriated 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 
A
M
O
U
N
T
S E
Q
U
I
V
A
L
E
N
T T
O C
E
R
T
A
I
N TAXES.—There are hereby 
appropriated to the Black Lung DisabiliJ^ Trust Fund amounts 
equivalent to the taxes received in the Treasury under section 
Ante, p. 1635,26 
4121 or Subchapter B of 
chapter 42. 
use 4951. 
"(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 
Post, p. 1639. 
section 424 of the Black Lung Benefits Act (including inter-
est thereon). 
"(B) Amounts paid as fines or penalties, or interest 
thereon, under section 423, 431, or 432 of the Black Lung 
30 use 933,941, 
Benefits Act. 
^^2 
"(C) Amounts paid into the Black Lung Disability Trust 
Fund by a trust described in section 501(cX21). 
"(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 
PUBLIC LAW 97-119—DEC. 29, 1981 
95 STAT. 1637 
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 obliga-
tions 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 appro-
priation 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 30 use 932. 
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 of Labor, or 
"(ii) has not made a payment within 30 days after that 
pa3mientisdue, 
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 or their survivors in 
which the miner's last coal mine employment was before Janu-
ary 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 30 use 93i. 
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, repay-
able 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 Depart-
ment of Health and Human Services under part C of the 
Black Lung Benefits Act (other than under section 427(a) or 30 use 937,943. 
433), or 
"(B) incurred by the Department of the Treasury in 
administering subchapter B of chapter 32 and in carrying 26 use 4i2i. 
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 emplo3maent 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, Post, p. 1645. 
95 STAT. 1638 
PUBLIC LAW 97-119—DEC. 29, 1981 
1978, and which is or has been approved in accordance with the 
30 use 945. 
provisions of 
section 435 of 
the Black Lung Benefits Act. 
For purposes of the preceding sentence, any reference to section 
Post, pp. 1645. 
402(i), 422, or 435 of the Black Lung Benefits Act shall be treated as a 
1639,1644,1645. reference to such section as in effect immediately after the enactment 
of this section. 
^'Subchapter B—General Provisions 
"Sec. 9601. Transfer of amounts. 
"Sec. 9602. Management of Trust Funds. 
26 use 9601. 
"SEC. 9601. TRANSFER OF AMOUNTS. 
Ante, p. 1636. 
"The amounts appropriated by any section of subchapter A to any 
Trust Fund establishea by such subchapter shall be transferred at 
least monthly from the general fund of the Treasury to such Trust 
Fund on the basis of 
estimates made by the Secretary of the Treasury 
of the amounts referred to in such section. Proper adljustments shall 
be made in the amounts subsequently transferred to the extent prior 
estimates were in excess of or less than the amounts required to be 
transferred. 
26 use 9602. 
"SEC. 9602. M
A
N
A
G
E
M
E
N
T OF TRUST FUNDS. 
"(a) REPORT.—It shall be the duty of the Secretary of the Treasury 
to hold each Trust Fund established by subchapter A, and (after 
consultation with any other trustees of the Trust Fund) to report to 
the Congress each year on the financial condition and the results of 
the operations of each such Trust Fund during the preceding fiscal 
year and on its expected condition and operations during the next 5 
fiscal years. Such report shall be printed as a House document of the 
session of 
the Congress to which the report is made. 
"(b) INVESTMENT.— 
"(1) IN GENERAL.—It shall be the duty of the Secretary of the 
Treasury to invest such portion of any Trust Fund established by 
subchapter A as is not, in his judgment, required to meet current 
withdrawals. Such investments may be made only in interest-
bearing obligations of the United States. For such purpose, such 
obligations may be acquired— 
"(A) on original issue at the issue price, or 
"(B) by purchase of outstanding obligations at the market 
price. 
"(2) SALE OF OBLIGATIONS.—Any obligation acquired by a Trust 
Fund established by subchapter A may be sold by the Secretary 
of the Treasury at the market price. 
"(3) INTEREST ON CERTAIN PROCEEDS.—The interest on, and the 
proceeds from the sale or redemption of, any obligations held in a 
Trust Fund established by subchapter A shall be credited to and 
form a part of the Trust Fund.". 
(b) REPEAL OP SUBSECTIONS (a), (b), AND (C) OP SECTION 3 OF THE 
30 use 934a. 
BLACK LUNG BENEFITS REVENUE AcT OP 1977.—Subsoctions (a), (b), 
and (c) of 
section 3 of 
the Black Lung Benefits Revenue Act of 1977 are 
herel^ repealed. 
(c) CLERICAL AMENDMENTS.— 
26 use 501. 
(1) Clause (iii) of 
section 501(cX21XB) is amended by striking out 
"established under section 3 of the Black Lung Benefits Revenue 
Act of 1977" and inserting in lieu thereof "established under 
Ante, p. 1636. 
SOCtion 9501". 
(2) The table of subtitles for such Code is amended by adding at 
the end thereof the following new item: 
PUBLIC LAW 97-119—DEC. 29, 1981 
95 STAT. 1639 
"SUBTITLE I. Trust Fund Ckxie.". 
(d) EFFECTIVE DATE.— 
26 use 950i 
(1) IN GENERAL.—The amendments made by this section shall ^°^-
take effect on January 1,1982. Section 9501(cX3) of the Internal 
Revenue Code of 1954 (as added by subsection (a)) shall only apply Ante, p. 1636. 
to advances made after December 31,1981. 
(2) SAVINGS PROVISIONS.—The Black Lung Disability Trust 
Fund established by the amendments made by this section 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. Any reference in any law to 30 use 934a, 
the Black Lung Disability Trust Fund established by such section 934 and note. 
3 shall be deemed to include a reference to the Black Lung 
Disability Trust Fund established by the amendments made by 
this section. 
SEC. 104. AMENDMENTS TO SECTION 424 OF THE BLACK LUNG BENEFITS 
ACT. 
(a) INTEREST ON OPERATOR LIABILITIES.— 
(1) RATE OF INTEREST.—Subsection (b) of section 424 of the 
Black Lung Benefits Act is amended by adding at the end thereof 30 use 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 use 6621. 
(2) CLARIFYING AMENDMENT.—The first sentence of section 
424(bXl) of the Black Lung Benefits Act is amended by inserting 
"plus interest thereon" after "attributed to him". 
(3) EFFECTIVE DATE.—The amendment made by paragraph (1) 30 use 934 note. 
shall take effect on January 1,1982, and shall apply to amounts 
outstanding on such date or arising thereafter. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 402(h) of the Black Lung Benefits Act is amended to "Fund." 
read as follows: 
30 use 902. 
"(h) The term 'fund' means the Black Lung Disability Trust Fund 
established by section 9501 of the Internal Revenue Code of 1954.". 
(2) Section 415(aXl) of the Black Lung Benefits Act is amended 30 use 925. 
by striking "section 424 of this title" and inserting in lieu thereof 
"section 9501(d) of 
the Internal Revenue Code of 1954". 
(3) Section 422(a) of the Black Lung Benefits Act is amended by 30 use 932. 
striking "section 424" and inserting in lieu thereof "section 
9501(d) of 
the Internal Revenue Code of 1954". 
(4) Section 422(iX4) of the Black Lung Benefits Act is amended 
by striking "section 424" and inserting in lieu thereof "section 
9501(d) of 
the Internal Revenue Code of 1954". 
(5) Section 422(j) of the Black Lung Benefits Act is amended by 
striking "section 424 shall" and inserting in lieu thereof "section 
9501 of the Internal Revenue Code of 1954 shall"; and by striking 
"section 424(aXl)" and inserting in lieu thereof "section 
9501(dXl) of 
the Internal Revenue Code of 1954". 
(6) Section 424(a) of the Black Lung Benefits Act is amended to 30 use 934. 
read as follows: 
"(a) For purposes of this section, the term 'fund* has the meaning 
set forth in section 402(h).". 
Supra. 
89-194 O—82 
105:QL3 
95 STAT. 1640 
PUBLIC LAW 97-119—DEC. 29, 1981 
Subtitle B—Miscellaneous Revenue 
Amendments 
SEC. 111. ADDITIONAL 2-YEAR DELAY IN APPLICATION OF THE NET 
OPERATING LOSS RULES ADDED BY THE TAX REFORM ACT 
OF 1976. 
Paragraphs (2) and (3) of section 806(g) of the Tax Reform Act of 
26 use 382 note. 1976 (relating to effective dates for the amendments to sections 382 
26 use 382, 383. and 383 of the Internal Revenue Code of 1954) are amended by 
striking out "1982" each place it appears and inserting in lieu thereof 
"1984". 
SEC. 112. INFORMATION RETURNS WITH RESPECT TO SAFE HARBOR 
LEASES. 
26 u s e 168 note. 
(a) REQUIREMENT OF RETURN.— 
(1) IN GENERAL.—Except as provided in paragraph (2), para-
Ante, p. 204. 
graph (8) of section 168(f) of the Internal Revenue Code of 1954 
(relating to special rule for leases) shall not apply with respect to 
an agreement unless a return, signed by the lessor and lessee and 
containing the information required to be included in the return 
pursuant to subsection (b), has been filed with the Internal 
Revenue Service not later than the 30th day after the date on 
which the agreement is executed. 
(2) SPECIAL RULES FOR AGREEMENTS EXECUTED BEFORE JANUARY 
1,1982.— 
(A) IN GENERAL.—In the case of an agreement executed 
before January 1, 1982, such agreement shall cease on 
February 1, 1982, to be treated as a lease under section 
168(0(8) unless a return, signed by the lessor and containing 
the information required to be included in subsection (b), has 
been filed with the Internal Revenue Service not later than 
January 31,1982. 
(B) FiuNG B
Y LESSEE.—If the lessor does not file a return 
under subparagraph (A), the return requirement under 
subparagraph (A) shall be satisfied if such return is filed by 
the lessee before January 31,1982. 
(3) CERTAIN FAILURE TO FILE.—If— 
(A) a lessor or lessee fails to file any return within the time 
prescribed by this subsection, and 
(B) such failure is shown to be due to reasonable cause and 
not due to willful neglect, 
the lessor or lessee shall be treated as having filed a timely 
return if a return is filed within a reasonable time after the 
failure is ascertained. 
0)) INFORMATION REQUIRED.—The information required to be 
included in the return pursuant to this subsection is as follows: 
(1) The name, address, and taxpayer identifying number of the 
lessor and the lessee (and parent company if a consolidated 
return is filed); 
(2) The district director's office with which the income tax 
returns of 
the lessor and lessee are filed; 
(3) A description of each individual property with respect to 
which the election is made; 
(4) The date on which the lessee places the property in service, 
the date on which the lease begins and the term of the lease; 
PUBLIC LAW 97-119—DEC. 29, 1981 
95 STAT. 1641 
(5) The recovery property class and the ADR midpoint life of 
the leased property; 
(6) The payment terms between the parties to the lease 
transaction; 
(7) Whether the ACRS deductions and the investment tax 
credit are allowable to the same taxpayer; 
(8) The aggregate amount paid to outside parties to arrange or 
carry out the transaction; 
(9) For the lessor only: the unadjusted basis of the property as 
defined in section 168(dXl); 
^"^^' P 204. 
(10) For the lessor only: if the lessor is a partnership or a 
grantor trust, the name, address, and taxpayer identifying 
number of the partners or the beneficiaries, and the district 
director's office with which the income tax return of each 
partner or beneficiary is filed; and 
(11) Such other information as may be required by the return 
or its instructions. 
Paragraph (8) shall not apply with respect to any person for any 
calendar year if it is reasonable to estimate that the aggregate 
adjusted basis of the property of such person which will be subject to 
subsection (a) for such year is $1,000,000 or less. 
(c) COORDINATION WITH OTHER INFORMATION REQUIREMENTS.—In 
the case of agreements executed after December 31, 1982, to the 
extent provided in regulations prescribed by the Secretary of the 
Treasury or his delegate, the provisions of this section shall be 
modified to coordinate such provisions with the other information 
requirements of the Internal Revenue Code of 1954. 
SEC. 113. EXPENSES IN CONNECTION WITH BUSINESS USE OF A HOME, 
ETC. 
(a) RENTAL TO FAMILY MEMBERS AND SHARED EQUITY AGREEMENTS 
(1) IN GENERAL.—Subsection (d) of section 280A (relating to 26 use 280A. 
disallowance of certain expenses in connection with business use 
of home, rental of vacation homes, etc.) is amended by redesignat-
ing paragraph (3) as paragraph (4) and by inserting after para-
graph (2) the following new paragraph: 
"(3) RENTAL TO FAMILY MEMBER, ETC., FOR USE AS PRINCIPAL 
RESIDENCE.— 
"(A) IN GENERAL.—A taxpayer shall not be treated as 
using a dwelling unit for personal purposes by reason of a 
rental arrangement for any period if for such period such 
dwelling unit is rented, at a fair rental, to any person for use 
as such person's principal residence. 
"(B) SPECIAL RULES FOR RENTAL TO PERSON HAVING INTER-
EST IN UNIT.— 
"(i) RENTAL MUST BE PURSUANT TO SHARED EQUITY 
FINANCING AGREEMENT.—Subparagraph (A) shall apply 
to a rental to a person who has an interest in the 
dwelling unit only if such rental is pursuant to a shared 
equity financing agreement. 
"(ii) DETERMINATION OF FAIR RENTAL.—In the case of a 
rental pursuant to a shared equity financing agreement, 
fair rental shall be determined as of the time the 
agreement is entered into and by taking into account 
the occupant's qualified ownership interest. 
95 STAT. 1642 
PUBLIC LAW 97-119—DEC. 29, 1981 
"(C) SHARED EQUITY FINANCING AGREEMENT.—For pur-
poses of this paragraph, the term 'shared equity financing 
agreement' means an agreement under which— 
"(i) 2 or more persons acquire qualified ownership 
interests in a dwelling unit, and 
"(ii) the person (or persons) holding 1 or more of such 
interests— 
"(I) is entitled to occupy the dwelling unit for use 
as a principal residence, and 
"(II) is required to pay rent to 1 or more other 
persons holding qualified ownership interests in the 
dwelling unit. 
"(D) QUAUFIED OWNERSHIP INTEREST.—For purposes of this 
paragraph, the term 'qualified ownership interest' means an 
undivided interest for more than 50 years in the entire 
dwelling unit and appurtenant land being acquired in the 
transaction to which the shared equity financing agreement 
relates.". 
(2) DEFINITION OF QUAUFIED RENTAL PERIOD.—Subparagraph 
26 use 280A. 
(B) of section 280A(dX4) (defining qualified rental period), as 
redesignated by paragraph (1), is amended by striking out "to a 
person other than a member of the family (as defined in section 
267(cX4)) of the taxpayer". 
(b) TREATMENT OF EXPENSES WHILE AWAY FROM HOME IN PURSUIT 
OF TRADE OR BUSINESS.— 
"(1) IN GENERAL.—Subsection (f) of section 280A is amended by 
adding at the end thereof the following new paragraph: 
"(4) COORDINATION WITH SECTION 162(a)(2), ETC.— 
"(A) IN GENERAL.—Nothing in this section shall be con-
strued to disallow any deduction allowable under section 
162(aX2) (or any deduction which meets the tests of section 
162(aX2) but is allowable under another provision of this 
title) by reason of the taxpayer's being away from home in 
the pursuit of a trade or business (other than the trade or 
business of renting dwelling units). 
"(B) LIMITATION.—The Secretary shall prescribe amounts 
deductible (without substantiation) pursuant to the last 
sentence of section 162(a), but nothing in subparagraph (A) 
or any other provision of this title shall permit such a 
deduction for any taxable year of amounts in excess of the 
amounts determined to be appropriate under the circum-
stances.". 
(c) PRINCIPAL PLACE OF BUSINESS APPUES TO ANY TRADE OR BUSI-
NESS.—Subparagraph (A) of section 280A(cXl) (relating to certain 
business use) is amended to read as follows: 
"(A) the principal place of business for any trade or 
business of the taxpayer.". 
(d) REPAIR AND MAINTENANCE OF DWELUNG UNIT.—The last sen-
tence of paragraph (2) of section 280A(d) (relating to personal use of 
residence) is amended by inserting ", except that if the taxpayer is 
engaged in repair and maintenance on a substantially full time basis 
for any day, such authority shall not allow the Secretary to treat a 
dwelling unit as being used for personal use by the taxpayer on such 
day merely because other individuals who are on the premises on 
such day are not so engaged" after "paragraph". 
26 use 280A 
(e) EFFECTIVE DATE.—The amendmente made by this section shall 
"°*®- 
apply to taxable years beginning after December 31,1975, except that 
in the case of taxable years beginning after December 31, 1975, and 
PUBLIC LAW 97-119—DEC. 29, 1981 
95 STAT. 1643 
Black Lung 
Benefits 
Amendments of 
1981. 
30 u s e 801 note. 
30 u s e 921. 
before January 1, 1980, the amendment made by this section shall 
apply only to taxable years for which, on the date of the enactment of 
this Act, the making of a refund, or the assessment of a deficiency, 
was not barred by law or any rule of law. 
TITLE II—BENEFITS AMENDMENTS 
SHORT TITLE; GENERAL REFERENCE 
SEC. 201. (a) This title may be cited as the "Black Lung Benefits 
Amendments of 1981". 
(b) Except as otherwise specifically provided, whenever in this title 
an amendment or repeal is expressed in terms of an amendment to, 
or repeal of, a section or other provision, the reference shall be 
considered to be made to a section or other provision of the Black 
Lung Benefits Act. 
ELIGIBILITY STANDARDS 
SEC. 202. (a) The fourth sentence of subsection (b) of section 413 is 30 use 923 
amended by inserting immediately after the words "In any case" a 
comma and the following: "other than that involving a claim filed on 
or after the effective date of the Black Lung Benefits Amendments of 
1981,". 
(b)(1) Paragraphs (2) and (4) of subsection (c) of section 411 are each 
amended by inserting a new sentence at the end of each as follows: 
"The provisions of this paragraph shall not apply with respect to 
claims filed on or after the effective date of the Black Lung Etenefits 
Amendments of 1981.". 
(2) Paragraph (5) of subsection (c) of section 411 is amended by 
inserting a new sentence at the end thereof as follows: "The provi-
sions of this paragrapji shall not apply with respect to claims filed on 
or after the day that is 180 days after the effective date of the Black 
Lung Benefits Amendments of 1981.". 
(c) The third sentence of subsection (b) of section 413 is amended by 3
0 use 923. 
inserting immediately after the word "affidavits" a comma and the 
following: "from persons not eligible for benefits in such case with 
respect to claims filed on or after the effective date of the Black Lung 
Benefits Amendments of 1981,". 
(d) Section 430 is amended by striking the words "and by" and 3
0 use 940. 
inserting in lieu thereof a comma, and by inserting immediately after 
the phrase "the Black Lung Benefits Reform Act of 1977" the phrase 
"and the Black Lung Benefits Amendments of 1981". 
(e) The Secretary of Labor, in consultation with the Secretary of 
Health and Human Services, shall undertake a study of current 
medical methods for the diagnosis of pneumoconiosis, and of the 
nature and extent of impairment and disability that are attributable 
to the existence of both simple and complicated pneumoconiosis. The 
study, together with appropriate recommendations, shall be trans-
mitted to the Congress no later than eighteen months after the 
effective date of 
this title. 
BENEFITS 
SEC. 203. (a)(1) Section 412(a)(2) is amended by inserting immedi- 30 use 922. 
ately after the word "or" a comma and the following: "except with 
respect to a claim filed under part C of this title on or after the 30 use 931. 
effective date of the Black Lung Benefits Amendments of 1981,". 
(2) Section 412(a)(3) is amended by striking the first comma therein, 
and by inserting immediately after the word "or" the second time it 
Study. 
30 u s e 901 note. 
Transmittal to 
eongress. 
95 STAT. 1644 
PUBLIC LAW 97-119—DEC. 29, 1981 
appears therein a comma and the following: "except with respect to a 
30 use 931. 
claim filed under part C of this title on or after the effective date of 
the Black Lung Benefits Amendments of 1981,". 
30 use 922. 
(3) Section 412(a)(5) is amended by striking out the second comma 
therein, by striking out the phrase "of a miner" the third time it 
appears therein, and by inserting immediately after the word "or" 
the second time it appears therein a comma and the following: 
"except with respect to a claim filed under part C of this title on or 
after the effective date of the Black Lung Benefits Amendments of 
1981,". 
30 use 901. 
(4) Section 401(a) is amended by striking the phrase "or who were 
totally disabled by this disease at the time of their deaths" each time 
it appears. 
30 use 921. 
(5) Section 411(a) is amended by inserting immediately after the 
word "or" a comma and the following: "except with respect to a claim 
filed under part C of this title on or after the effective date of the 
Black Lung Benefits Amendments of 1981,". 
30 use 932. 
(6) Section 422(1) is amended by inserting immediately before the 
period at the end thereof a comma and the following: "except with 
respect to a claim filed under this part on or after the effective date of 
the Black Lung Benefits Amendments of 1981,". 
(b) Subsection (g) of section 422 is amended by adding at the end 
thereof a new sentence as follows: "In addition, the amount of 
benefits payable under this section with respect to any claim filed on 
or after the effective date of the Black Lung Benefits Amendments of 
1981 shall be reduced, on a monthly or other appropriate basis, by the 
amount by which such benefits would be reduced on account of excess 
earnings of such miner under section 203 (b) through (1) of the Social 
42 use 403. 
Security Act if the amount paid were a benefit payable under section 
42 use 402. 
202 of such Act.". 
Study. 
(c) The Secretary of Labor shall undertake a study of the benefits 
30 use 901 note, provided by the Black Lung Benefits Act, other benefits received by 
individuals who receive benefits under that Act, and benefits which 
would be received were State workers' compensation programs appli-
Transmittai to 
cable in lieu of benefits under that Act. The study, together with 
eongress. 
appropriate recommendations, shall be transmitted to the Congress 
no later than eighteen months after the effective date of this title. 
30 use 922. 
(d) Paragraph (1) of subsection (a) of section 412 is amended by 
deleting the phrase "50 per centum of the minimum monthly pay-
5 use 5332 note, rnent to which a Federal employee in grade GS-2, who is totally 
disabled, is entitled at the time of payment under chapter 81 of title 5, 
5 use 8101 et 
United States Code" and inserting in lieu thereof the phrase "37 V
2 
^^^ 
per centum of the monthly pay rate for Federal employees in grade 
GS-2, step 1". 
INTEREST CHARGES 
30 use 932. 
SEC. 204. Subsection (d) of section 422 is amended by adding two 
new sentences at the end thereof as follows: "If payment is not made 
within the time required, interest shall accrue to such amounts at the 
Ante, p. 1639. 
rates set forth in section 424(b)(5) of this title for interest owed to the 
fund. With respect to payments withheld pending final adjudication 
of liability, in the case of claims filed on or after the effective date of 
the Black Lung Benefits Amendments of 1981, such interest shall 
commence to accumulate 30 days after the date of the determination 
that such an award should be made.". 
PUBLIC LAW 97-119—DEC. 29, 1981 
95 STAT. 1645 
SPECIAL CLAIMS 
SEC. 205. (a)(1) Subsection (c) of section 422 is amended by inserting 3
0 use 932. 
"(1)" after "pneumoconiosis", and by inserting before the period at 
the end thereof a semicolon and the following: "or (2) which was the 
subject of a claim denied before March 1,1978, and which is or has 
been approved in accordance with the provisions of section 435". 30 use 945. 
(2) Subsection (j) of section 422 is amended by striking out "or" at 
the end of paragraph (1), by striking out the period at the end of 
paragraph (2) and inserting in lieu thereof "; or", and by adding at the 
end thereof the following: 
"(3) in which there was a claim denied before March 1,1978, 
and such claim is or has been approved in accordance with the 
provisions of 
section 435.". 
(b) Section 402 is amended by inserting at the end thereof the "Claim denied." 
following new paragraph: 
^^ ^^^ ^^^ 
"(i) For the purposes of subsections (c) and (j) of section 422, and for Supra. 
the purposes of paragraph (7) of subsection (d) of section 9501 of the 
Internal Revenue Code of 1954, the term 'claim denied' means a ^nte, p. 1636. 
claim— 
"(1) denied by the Social Security Administration; or 
"(2) in which (A) the claimant was notified by the Department 
of Labor of an administrative or informal denial more than 1 
year prior to the date of enactment of the Black Lung Benefits 
Reform Act of 1977 and did not, within 1 year from the date of 3
0 use 80i note. 
notification of such denial, request a hearing, present additional 
evidence or indicate an intention to present additional evidence, 
or (B) the claim was denied under the law in effect prior to the 
date of enactment of the Black Lung Benefits Reform Act of 1977 
following a formal hearing or administrative or judicial review 
proceeding.". 
EFFECTIVE DATE; SEPARABIUTY 
SEC. 206. (a) Except as otherwise provided, the provisions of this 30 use 90i note. 
title shall take effect on January 1,1982. 
(b) If any provision of this title, or the application of such provision 
to any person or circumstance, shall be held invalid, the remainder of 
this title, or the application of such provision to persons or circum-
stances other than those to which it is held invalid, shall not be 
affected thereby. 
Approved December 29, 1981. 
LEGISLATIVE HISTORY—H.R. 5159: 
HOUSE REPORT: No. 97-406, Ft. 1 (Coram, on Ways and Means). 
eONGRESSIONAL RECORD, Vol. 127 (1981): 
Dec. 15, considered and passed House. 
Dec. 16, considered and passed Senate, amended; House concurred in Senate 
amendment. 
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 17, No. 53 (1981): 
Dec. 29, Presidential statement.