Black Lung Disability Trust Fund Debt Restructuring Act - Requires the Black Lung Disability Trust Fund, on a certain refinancing date, to pay the market value of the outstanding repayable advances, plus accrued interest, by transferring into the general fund of the Treasury specified amounts derived from proceeds from obligations issued to the Secretary of the Treasury and from an appropriation to the Trust Fund under this Act.
Authorizes the Trust Fund to issue additional obligations to the Secretary if it is unable to: (1) repay those obligations issued in such initial repayment; or (2) make benefit payments and other authorized expenditures.
Amends the Internal Revenue Code to extend provisions for a temporary increase in excise tax levels related to the Trust Fund.