Creating WV Black Lung Program

SB 110 creates West Virginia's State Black Lung Program to provide financial benefits to coal miners diagnosed with occupational pneumoconiosis (black lung disease). It establishes a conclusive presumption of entitlement to pain and suffering benefits after 10 years of exposure (with 15 years required for full benefits), requiring no total disability proof. Benefits are calculated as $200 monthly base plus $15 per additional year beyond 15 years of exposure, and recipients may claim these as a state tax credit. The program is funded by a new 10% tax on coal severance and electricity generation from solar/wind devices, depositing revenue into the State Black Lung Fund.