Pub. L. 116-94, div. Q, tit. I, subtit. A, sec. 105 (as amended)
BLACK LUNG DISABILITY TRUST FUND EXCISE TAX.
SEC. 105. BLACK LUNG DISABILITY TRUST FUND EXCISE TAX.
(a) In General.—Section 4121(e)(2)(A) is amended by striking “December 31, 2018” and inserting “December 31, 2020”.
(b) [26 U.S.C. 4121 note] Effective Date.—The amendment made by this section shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act.
- Cross-references to the US Code
- 26 U.S.C. 4121 note