26 U.S.C. § 4121
Imposition of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 4121, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463382
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Full text
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).
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.
For purposes of subsection (a)—
The tax imposed by subsection (a) shall not apply in the case of lignite.
For purposes of this subchapter—
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.
Coal shall be treated as produced from an underground mine if it is not produced from a surface mine.
The term “United States” has the meaning given to it by paragraph (1) of section 638.
The term “ton” means 2,000 pounds.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Black Lung Benefits Revenue Act of 1977House: no recorded tallySenate: no recorded tally
- Black Lung Benefits Revenue Act of 1981House: no recorded tallySenate: no recorded tally
- Consolidated Omnibus Budget Reconciliation Act of 1985House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally
- A bill to provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives for energy production and conservation, to extend certain expiring provisions, to provide individual income tax relief, and for other purposes.
- Further Consolidated Appropriations Act, 2020House: 297–120Senate: no recorded tally
- Consolidated Appropriations Act, 2021House: no recorded tallySenate: no recorded tally
- An act to provide for reconciliation pursuant to title II of S. Con. Res. 14.