### Question
How is the "black lung benefit claim" defined?


### Answer
The term **black lung benefit claim** is defined in *26 U.S.C. § 192* as follows -

> a claim for compensation for disability or death due to pneumoconiosis under part C of title IV of the Federal Mine Safety and Health Act of 1977 or under any State law providing for such compensation

#### Citation:
  - *26 U.S.C. § 192*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

