United States Code

26 U.S.C. § 4121

Imposition of tax

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Bills that would change it 10

  • S 2444 End Polluter Welfare Act of 2025 Amends 4121(b) · introduced · 119th Congress
  • HR 4714 End Polluter Welfare Act of 2025 Amends 4121(b) · introduced · 119th Congress
  • HR 8554 End Polluter Welfare Act of 2024 Amends 4121(b) · introduced · 118th Congress
  • HR 6462 Black Lung Benefits Disability Trust Fund Solvency Act of 2022 Amends 4121(e)(2)(A) · introduced · 117th Congress
  • S 2810 Black Lung Benefits Disability Trust Fund Solvency Act of 2021 Amends 4121(e)(2)(A) · introduced · 117th Congress
  • HR 2102 End Polluter Welfare Act of 2021 Amends · introduced · 117th Congress
  • S 1167 End Polluter Welfare Act of 2021 Amends · introduced · 117th Congress
  • S 3172 Black Lung Benefits Disability Trust Fund Solvency Act of 2020 Amends 4121(e)(2)(A) · introduced · 116th Congress
  • HR 3876 Black Lung Benefits Disability Trust Fund Solvency Act Amends 4121(e)(2)(A) · introduced · 116th Congress
  • S 27 American Miners Act of 2019 Amends 4121(e)(2)(A) · introduced · 116th Congress

The law today

From the official United States Code, current through Public Law 119-121.

(a) Tax imposed (1) In general There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b). (2) Limitation on tax The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer. (b) Determination of rates and limitation on tax For purposes of subsection (a)— (1) the rate of tax on coal from underground mines shall be $1.10, (2) the rate of tax on coal from surface mines shall be $.55, and (3) the applicable percentage shall be 4.4 percent. (c) Tax not to apply to lignite The tax imposed by subsection (a) shall not apply in the case of lignite. (d) Definitions For purposes of this subchapter— (1) Coal from surface mines Coal shall be treated as produced from a surface mine if all of the geological matter above the coal being mined is removed before the coal is extracted from the earth. Coal extracted by auger shall be treated as coal from a surface mine. (2) Coal from underground mines Coal shall be treated as produced from an underground mine if it is not produced from a surface mine. (3) United States The term “United States” has the meaning given to it by paragraph (1) of section 638. (4) Ton The term “ton” means 2,000 pounds.
Official text at uscode.house.gov ↗