[20040915]RS21935_煤炭黑肺消费税.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21935September 15, 2004The Black Lung Excise Tax on Coalname redactedSpecialist in Public FinanceResources, Science, and Industry DivisionSummaryThe Black Lung Excise Tax (BLET) on coal has been in effect since 1978 andfinances the Black Lung Disability Trust Fund. An estimated $14,000 million in coalexcise tax revenues have gone into the fund through FY2004. The fund compensatesminers (as well as their survivors and dependents) afflicted with pneumoconiosis, or“black lung disease,” pays their medical costs, and finances the costs of administeringthe program. In 1998 a U.S. district court ruled that the black lung excise tax on coalexports violated the export clause of the U.S. Constitution. Of the estimated $1,300million of taxes collected on coal exports, an estimated $270 million would have to be(or has been) refunded. The remainder, approximately $1,000 million ofunconstitutionally collected taxes, cannot be refunded due to statute of limitation of thefiling of valid and timely claims. In the 108th Congress two bills have been introducedrelating to the black lun