Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 149 (as amended)
BLACK LUNG DISABILITY TRUST FUND EXCISE TAX.
SEC. 149. BLACK LUNG DISABILITY TRUST FUND EXCISE TAX.
(a) In General.—Section 4121(e)(2)(A) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(b) [26 U.S.C. 4121 note] Effective Date.—The amendment made by this section shall apply to sales after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 4121 note