Black Lung Amendments Act of 1981

Black Lung Amendments Act of 1981 -- Title I: Amendments to Black Lung Benefits Act - Amends the Black Lung Benefits Act to exclude from eligibility for benefits: (1) all individuals who do not or have not worked in a mine; and (2) survivors of deceased miners who were totally disabled by pneumoconiosis ("black lung disease"), but whose deaths were not due directly to the disease.

Increases from ten to 15 years the minimum length of employment in a mine necessary to give rise to a rebuttable presumption of death due to black lung disease. Reduces the number and kind of circumstances which can give rise to such presumptions.

Prohibits consideration of cost-of-living adjustments to the Federal pay grade factor in the formula for the determination of benefit payments.

Requires reduction of benefit payments by the amount of any State benefit payments due to any disability, black lung or otherwise.

Directs the Secretary of Health and Human Services to require claimants to furnish sufficient information for a determination as to whether such reductions are called for.

Terminates Federal liability for payment of black lung benefits as of February 28, 1983. Provides for treatment of claims after such time in a manner similar to other claims under State workers' compensation laws.

Prohibits the payment of benefits on a retroactive basis for any claim until it is no longer subject to administrative or judicial review.

Title II: Protection of Trust Fund - Establishes in the Department of the Treasury the Office of Special Counsel for the Black Lung Disability Benefits Trust Fund. Transfers to the Special Counsel pertinent duties and responsibilities currently belonging to the Secretaries of Labor and of Health and Human Services. Requires the Counsel to participate in any administrative or judicial proceeding which may result in the disbursement of moneys from the Fund. Allows the Counsel to cease participation if it is likely that the Fund's liability will be established.

Title III: Coal Tax - Amends the Internal Revenue Code to change the excise tax on coal from: (1) 50 cents per ton to three percent of the first sale price per ton, for coal from underground mines; and (2) 25 cents per ton to one percent of the first sale price per ton, for coal from surface mines. Removes the limit on the maximum amount of tax.