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Federal law — U.S. Code and appendices · legal_authorities
This subtitle may be cited as the “Trust Fund Code of 1981”.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9501
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Source location: Title 26, Chapter 98, § 9501; chapter-098-trust-fund-code.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** For purposes of section 38, the renewable electricity production credit for any taxable year is an amount equal to the product of— (1) 0.3 cents, multiplied by (2) the kilowatt hours of electricity— (A) produced by the taxpayer— (i) from qualified energy resources, and (ii) at a qualified facility during the 10-year period beginning on the date the facility was originally placed in service, and (B) sold by the taxpayer to an unrelated person during the taxable year. **(b) Limitations and adjustments** (1) **Phaseout of credit** — The amount of the credit determined under subsection (a) shall be reduced by an amount which bears the same ratio to the amount of the credit (determined without regard to this paragraph) as— (A) the amount by which the reference price for the calendar year in which the sale occurs exceeds 8 cents, bears to (B) 3 cents. (2) **Credit and phaseout adjustment based on inflation** — The 0.3 cent amount in subsection (a), the 8 cent amount in paragraph (1), the $4.375 amount in subsection (e)(8)(A), the $2 amount in subsection (e)(8)(D)(ii)(I), and in subsection (e)(8)(B)(i) the reference price of fuel used as a feedstock (within the meaning of subsection (c)(7)(A)) in 2002 shall each be adjusted by multiplying such amount by the inflation adjustment factor for the calendar year in which the sale occurs. If the 0.3 cent amount as increased under the preceding sentence is not a multiple of 0.05 cent, such amount shall be rounded to the nearest multiple of 0.05 cent. In any other case, if an amount as increased under this paragraph is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent. (3) **Credit reduced for tax-exempt bonds** — The amount of the credit determ
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 45
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Exemption from taxation** An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. **(b) Tax on unrelated business income and certain other activities** An organization exempt from taxation under subsection (a) shall be subject to tax to the extent provided in parts II, III, and VI of this subchapter, but (notwithstanding parts II, III, and VI of this subchapter) shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes. **(c) List of exempt organizations** The following organizations are referred to in subsection (a): (1) Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation— (A) is exempt from Federal income taxes— (i) under such Act as amended and supplemented before July 18, 1984, or (ii) under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or (B) is described in subsection (l). (2) Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt under this section. Rules similar to the rules of subparagraph (G) of paragraph (25) shall apply for purposes of this paragraph. (3) Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 501
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is established in the Treasury of the United States a trust fund to be known as the “Airport and Airway Trust Fund”, consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(5), or section 9602(b). **(b) Transfers to Airport and Airway Trust Fund** There are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to— (1) the taxes received in the Treasury under— (A) section 4041(c) (relating to aviation fuels), (B) section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program), (C) sections 4261 and 4271 (relating to transportation by air), and (D) section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and (2) the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under [section 47107(m) of title 49](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title49-section47107/m&num=0&edition=prelim), United States Code. There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B). **(c) Appropriation of additional sums** There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section. **(d) Expenditures from Airport and Airway Trust Fund** (1) **Airport and airway program** — Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expen
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9503
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Federal law — U.S. Code and appendices · legal_authorities
For purposes of this subchapter— **(a)** The term “dependent” means— (1) a child as defined in subsection (g) without regard to subparagraph (2)(B)(ii) thereof; or (2) a wife who is a member of the same household as the miner, or is receiving regular contributions from the miner for her support, or whose husband is a miner who has been ordered by a court to contribute to her support, or who meets the requirements of section 416(b)(1) or (2) of title 42. The determination of an individual’s status as the “wife” of a miner shall be made in accordance with [section 416(h)(1) of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section416/h/1&num=0&edition=prelim) as if such miner were the “insured individual” referred to therein. The term “wife” also includes a “divorced wife” as defined in [section 416(d)(1) of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section416/d/1&num=0&edition=prelim) who is receiving at least one-half of her support, as determined in accordance with regulations prescribed by the Secretary, from the miner, or is receiving substantial contributions from the miner (pursuant to a written agreement), or there is in effect a court order for substantial contributions to her support from such miner. **(b)** The term “pneumoconiosis” means a chronic dust disease of the lung and its sequelae, including respiratory and pulmonary impairments, arising out of coal mine employment. **(c)** The term “Secretary”, except where expressly otherwise provided, means the Secretary of Labor. **(d)** The term “miner” means any individual who works or has worked in or around a coal mine or coal preparation facility in the extraction or preparation of coal. Such term also includes an individual who works o
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 922
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Benefits; applicability of Longshore and Harbor Workers’ Compensation Act; promulgation of regulations** Subject to section 28(h)(1) of the Longshore and Harbor Workers’ Compensation Act Amendments of 1984, during any period after December 31, 1973, in which a State workmen’s compensation law is not included on the list published by the Secretary under [section 931(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section931/b&num=0&edition=prelim), the provisions of Public Law 803, 69th Congress (44 Stat. 1424, approved March 4, 1927), as amended [[33 U.S.C. 901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section901&num=0&edition=prelim) et seq.], and as it may be amended from time to time (other than the provisions contained in sections 1, 2, 3, 4,,11 So in original. 8, 9, 10, 12, 13, 29, 30, 31, 32, 33, 37, 38, 41, 43, 44, 45, 46, 47, 48, 49, 50, and 51 thereof) [[33 U.S.C. 901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section901&num=0&edition=prelim), 902, 903, 904, 908, 909, 910, 912, 913, 929, 930, 931, 932, 933, 937, 938, 941, 943, 944, 945, 946, 947, 948, 948a, 949, 950], shall (except as otherwise provided in this subsection or by regulations of the Secretary and except that references in such Act to the employer shall be considered to refer to the trustees of the fund, as the Secretary considers appropriate and as is consistent with the provisions of [section 9501(d) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9501/d&num=0&edition=prelim)), be applicable to each operator of a coal mine in such State with respect to death or total disability due to pneumoconiosis arising out of employment in such mine, or with respect to
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 934a
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes Section, Pub. L. 95–227, § 3(a)–(c), Feb. 10, 1978, 92 Stat. 12; Pub. L. 96–88, title V, § 509(b), Oct. 17, 1979, 93 Stat. 695; Pub. L. 96–222, title I, § 108(b)(2)(A), (3)(A), Apr. 1, 1980, 94 Stat. 226, established a Black Lung Disability Trust Fund, designated trustees for the fund, and provided for operation of the fund. See [section 9501 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9501&num=0&edition=prelim), Internal Revenue Code. #### Effective Date of Repeal Repeal effective Jan. 1, 1982, see section 103(d)(1) of Pub. L. 97–119, set out as an Effective Date note under [section 9501 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9501&num=0&edition=prelim), Internal Revenue Code. #### Provisions Relating to Payment of Benefits to Miners and Eligible Survivors of Miners To Take Effect as Rules and Regulations of Secretary of Labor Pub. L. 95–239, § 20(b), Mar. 1, 1978, 92 Stat. 106, provided that in the event that the payment of benefits to miners and to eligible survivors of miners cannot be made from the Black Lung Disability Trust Fund established by section 3(a) of the Black Lung Benefits Revenue Act of 1977 [former subsec. (a) of this section], the provisions of the Act relating to the payment of benefits to miners and to eligible survivors of miners, as in effect immediately before the date of the enactment of this Act [Mar. 1, 1978], shall take effect, as rules and regulations of the Secretary of Labor until such provisions are revoked, amended, or revised by law, and that the Secretary of Labor may promulgate additional rules and regulations to carry out such provisions and shall make benefit payments to miners and to eligible survivors of miners in
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 938
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Federal law — U.S. Code and appendices · legal_authorities
Page 4111 TITLE 26—INTERNAL REVENUE CODE § 9501 1 Section numbers editorially supplied. CHAPTER 98—TRUST FUND CODE Subchapter Sec.1 A. Establishment of Trust Funds ............... 9501 B. General provisions ................................. 9601 Subchapter A—Establishment of Trust Funds Sec. 9501. Black Lung Disability Trust Fund. 9502. Airport and Airway Trust Fund. 9503. Highway Trust Fund. 9504. Sport Fish Restoration and Boating Trust Fund. 9505. Harbor Maintenance Trust Fund. 9506. Inland Waterways Trust Fund. 9507. Hazardous Substance Superfund. 9508. Leaking Underground Storage Tank Trust Fund. 9509. Oil Spill Liability Trust Fund. 9510. Vaccine Injury Compensation Trust Fund. 9511. Patient-Centered Outcomes Research Trust Fund. Editorial Notes CODIFICATION The amendment by section 8033(b) of Pub. L. 99–509, which provided for adding item 9507 to the table of sec- tions for subchapter A, did not take effect pursuant to section 8033(c)(2)(C) of Pub. L. 99–509 and the enactment of the Superfund Amendments and Reauthorization Act of 1986 (Pub. L. 99–499). AMENDMENTS 2010—Pub. L. 111–148, title VI, § 6301(e)(1)(B), Mar. 23, 2010, 124 Stat. 743, added item 9511. 2005—Pub. L. 109–59, title XI, § 11115(b)(2)(E), Aug. 10, 2005, 119 Stat. 1950, substituted ‘‘Sport Fish Restoration and Boating’’ for ‘‘Aquatic Resources’’ in item 9504. 1998—Pub. L. 105–178, title IX, § 9011(b)(3), June 9, 1998, 112 Stat. 508, struck out item 9511 ‘‘National Rec- reational Trails Trust Fund’’. 1991—Pub. L. 102–240, title VIII, § 8003(c), Dec. 18, 1991, 105 Stat. 2206, added item 9511. 1987—Pub. L. 100–203, title IX, § 9202(b), Dec. 22, 1987, 101 Stat. 1330–331, added item 9510. 1986—Pub. L. 99–662, title XIV, §§ 1403(c), 1405(c), Nov. 17, 198
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 9501
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