A bill to amend the Internal Revenue Code of 1954 to exclude from gross income of an individual any discharge of indebtedness with respect to black lung benefits which are required to be repaid to the United States.

Amends the Internal Revenue Code to exclude from the gross income of an individual any discharge of indebtedness with respect to black lung benefits which are required to be repaid to the United States. Limits the aggregate amount excludible for all taxable years of an individual to $20,000.