Coal miners or their survivors may exclude from income payments for disability or death from black lung disease.
Origin: IRC § 104(a)(1); Rev. Rul. 72-400
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Personal Income Tax
Exclusions from Gross Income
1.013
Exemption of Payments Made to Coal Miners
Coal miners or their survivors may exclude from income payments for disability or death from black lung disease.
<a href="https://www.law.cornell.edu/uscode/text/26/104" target="_blank">IRC § 104(a)(1)</a>; Rev. Rul. 72-400
Negligible
Negligible
Negligible
Negligible
Negligible
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