---
kind: "section"
citation: "26 U.S.C. § 4953"
title: "26"
title_heading: "Internal Revenue Code"
number: "4953"
heading: "Tax on excess contributions to black lung benefit trusts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4953"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations"
  - "Subchapter B — Black Lung Benefit Trusts"
---

# §4953. Tax on excess contributions to black lung benefit trusts

- (a) **Tax imposed—** There is hereby imposed for each taxable year a tax in an amount equal to 5 percent of the amount of the excess contributions made by a [person](/usc/26/4377.md?p=b-1-A) to or under a trust or trusts described in [section 501(c)(21)](/usc/26/501.md?p=c-21). The tax imposed by this subsection shall be paid by the [person](/usc/26/4377.md?p=b-1-A) making the excess contribution.
- (b) **Excess contribution—** For purposes of this section, the term “excess contribution” means the sum of—
  - (1) the amount by which the amount contributed for the taxable year to a trust or trusts described in [section 501(c)(21)](/usc/26/501.md?p=c-21) exceeds the amount of the deduction allowable to such [person](/usc/26/4377.md?p=b-1-A) for such contributions for the taxable year under [section 192](/usc/26/192.md), and
  - (2) the amount determined under this subsection for the preceding taxable year, reduced by the sum of—
    - (A) the excess of the maximum amount allowable as a deduction under [section 192](/usc/26/192.md) for the taxable year over the amount contributed to the trust or trusts for the taxable year, and
    - (B) amounts distributed from the trust to the contributor which were excess contributions for the preceding taxable year.
- (c) **Treatment of withdrawal of excess contributions—** Amounts distributed during the taxable year from a trust described in [section 501(c)(21)](/usc/26/501.md?p=c-21) to the contributor thereof the sum of which does not exceed the amount of the excess contribution made by the contributor shall not be treated as—
  - (1) an act of self-dealing (within the meaning of [section 4951](/usc/26/4951.md)),
  - (2) a taxable expenditure (within the meaning of [section 4952](/usc/26/4952.md)), or
  - (3) an act contrary to the purposes for which the trust is exempt from taxation under [section 501(a)](/usc/26/501.md?p=a).

## Source credit

(Added Pub. L. 95–227, § 4(c)(1), Feb. 10, 1978, 92 Stat. 22.)