WV HB3107

Creates the West Virginia State Black Lung Program to provide pain and suffering benefits for occupational pneumoconiosis (black lung disease), separate from total disability awards or federal black lung benefits

Establishes a conclusive presumption of black lung entitlement for miners with 10 years of dust exposure during the 15 years immediately preceding their last exposure, combined with a chronic respiratory disability

Sets monthly benefits at $200 for 15 years of exposure, plus an additional $15 per month for each year beyond 15 years, with 1,000 hours of work counting as a full work year

Imposes an additional severance tax equal to one-tenth of existing taxes on coal, natural gas, oil extraction, and electricity generation from wind or solar devices, with revenue deposited into a new State Black Lung Fund

Allows claimants to claim benefits received as a credit against state personal income tax and directs the Governor and Legislature to work with other coal-producing states to recoup federal coal excise taxes