92 STAT. 12 26 USC 4221. Ante, p. 11. 26 USC 4293. 26 USC 6416.
PUBLIC LAW 9 5 - 2 2 7 — F E B. 10, 1978 (2) Section 4221(a) of such Code (relating to certain tax-free sales) is amended by inserting " ( other than under section 4121)" after "this chapter". (3) Section 4293 of such Code (relating to exemption for United States and possessions) is amended by inserting " ( other than the tax imposed by section 4121)" after "chapters 31 and 32". (4) Subsection (b) of section 6416 (relating to special cases in which tax payments are considered overpayments) is amended— (A) by inserting " ( other than coal taxable under section 4121)" immediately after "in respect of any article" in paragraph (2), and (B) by inserting " ( other than coal taxable under section 4121)" immediately after "with respect to the sale of any article" in paragraph (3). (c) CLERICAL AMENDMENT. — The table of subchapters for chapter
32 of such Code is amended by inserting after the item relating to subchapter A the following new item: "SUBCHAPTER B. Coal.".
26 USC 4121 note. Black Lung Disability Trust Fund. 30 USC 934a.
Trustees.
(d) EFFECTIVE D A T E. — The amendments made by this section shall apply with respect to sales after March 31, 1978. SEC. 3. TRUST F U N D AND OPERATOR LIABILITY. (a) ESTABLISHMENT o r F U N D. —
(1) There is hereby established on the books of the Treasury of the United States a trust fund to be known as the Black L u n g '^^' Disability T r u s t F u n d (to which reference is made elsewhere in , this section as the " f u n d "). The fund shall remain available -'"' without fiscal year limitation and shall consist of such amounts as may be a p p r o p r i a t e d to it or deposited in i t as provided in subsection (b). (2) The trustees of the fund shall be the Secretary of the Treasury, the Secretary of Labor, and the Secretary of Health, Education, and Welfare. The Secretary of the Treasury shall be the managing trustee and shall hold, operate, and administer the fund. (b) APPROPRIATIONS; OTHER R E C E I P T S. —
Post, p. 2 1. Funds, transfer.
Post, p. 13.
Interest rate.
(1) There a r e hereby appropriated to the fund, out of any money in the Treasury not otherwise appropriated, amounts equivalent to the taxes received in the Treasury under section ' 4121, and by operation of section 4952, of the I n t e r n a l Revenue Code of 1954. The amounts appropriated by this paragraph shall be transferred monthly from the general fund of the Treasury to the fund on the basis of estimates made by the Secretary of the amounts of such taxes received in the Treasury. P r o p e r adjustment 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. (2) There a r e authorized to be appropriated to the fund, as repayable advances, such sums as may from time to time be necessary to meet obligations incurred under subsection (a) of section , 424 of the Federal Coal Mine Health and Safety Act of 1969, Advances made pursuant to this paragraph 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 fund for such repayments. Interest on such advances shall be at a rate equal to the average rate of inter-
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