HR 3778 IH
108th CONGRESS
2d Session
H. R. 3778
To amend the Surface Mining Control and Reclamation Act of 1977 to
reauthorize collection of reclamation fees, revise the abandoned mine
reclamation program, promote remining, authorize the Office of Surface Mining to
collect the black lung excise tax, and make sundry other changes.
IN THE HOUSE OF REPRESENTATIVES
February 4, 2004
Mr. PETERSON of Pennsylvania (for himself and Mr. SHERWOOD) introduced the
following bill; which was referred to the Committee on Resources
A BILL
To amend the Surface Mining Control and Reclamation Act of 1977 to
reauthorize collection of reclamation fees, revise the abandoned mine
reclamation program, promote remining, authorize the Office of Surface Mining to
collect the black lung excise tax, and make sundry other changes.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Abandoned Mine Reclamation Program Extension
and Reform Act of 2004'.
SEC. 2. AMENDMENTS TO THE SURFACE MINING CONTROL AND RECLAMATION ACT OF
1977.
The Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1201 et
seq.) is amended as follows:
(1) Section 401(c) is amended by--
(A) striking paragraph (2);
(B) striking the word `and' after the first occurrence of the word
`subsidence' in paragraph (1) and redesignating the portion of paragraph
(1) following the deleted word as paragraph (2); and
(C) striking the phrase `section 402(g)(1) of this Act' in paragraph
(2) and inserting in its place `section 402(g)(1) or section 403(b)(1) of
this Act'.
(2) Section 401(c)(5) is amended by inserting before the semicolon `,
and other audit and collection activities under sections 402(d) and 414(b)
of this Act'.
(3) Section 401(c)(6) is amended by striking everything after
`Department of the Interior' and inserting in its place `with public and
private organizations conducted for the purposes of this title of this Act
to such extent and in such amounts as are provided in appropriation
Acts;'.
(4) Section 401(c)(10) is amended by striking `section 411' and
inserting in its place `section 415'.
(5) Section 401(c)(12) is amended by striking `section 402(h)' and
inserting in its place `subsection (f) of this section'.
(6) In section 401, subsections (d) and (e) are amended to read as
follows:
`(d) Availability of Moneys From Fund-
`(1) In general- Moneys from the fund shall be available for the
purposes of this title of this Act, or for distribution under paragraph (2)
of this subsection, only when appropriated therefor. Such appropriations
shall be made without fiscal year limitations.
`(2) Disposition of unappropriated state-share balance- This paragraph
applies to the portion of the fund that was allocated to States and Indian
tribes under section 402(g)(1) of this Act and that was not appropriated as
of the end of the fiscal year ending September 30, 2004.
`(A) STATES AND INDIAN TRIBES CERTIFIED AS OF SEPTEMBER 30, 2004-
States and Indian tribes that have been certified under section 411 of
this Act as of September 30, 2004, shall receive, subject to
appropriation, the unappropriated balance of their allocation in annual
payments beginning with fiscal year 2005 and ending with fiscal year
2014.
`(B) STATES AND INDIAN TRIBES NOT CERTIFIED AS OF SEPTEMBER 30, 2004-
States and Indian tribes that have not been certified under section 411 of
this Act as of September 30, 2004, shall receive, subject to
appropriation, the unappropriated balance of their allocation as grants
awarded in accordance with sections 403(b) and 405(h) of this
Act.
`(C) STATES AND INDIAN TRIBES CERTIFYING AFTER SEPTEMBER 30, 2004-
States and Indian tribes that are certified under section 411 of this Act
after September 30, 2004, shall receive, subject to appropriation, the
portion of their allocation under section 402(g)(1) of this Act that has
not been previously disbursed to those States and tribes as grants under
paragraph (2)(B) of this subsection. Disbursement shall be made in annual
payments, beginning with the fiscal year following certification and
ending with fiscal year 2014. These payments shall be made using funds
appropriated for the purpose of making grants to States and Indian tribes
under section 405(h).
`(D) No expenditure restrictions- Monies disbursed under paragraphs
(2)(A) and (C) of this subsection may be expended without regard to any
other provision of this Act: Provided, That, whenever a certified
State or Indian tribe becomes aware of a coal mining-related problem
within its borders, the State or tribe must first use those monies to
promptly address that problem if the site is eligible for reclamation
under section 404 of this Act and if the problem meets one of the
priorities in paragraphs (1) and (2) of section 403(a) of this
Act.
`(3) Reallocation of other unappropriated balances-
`(A) Rural abandoned mine reclamation program- That part of the fund
allocated by section 402(g)(2) for the rural abandoned mine reclamation
program under section 406 of this Act that has not been appropriated as of
September 30, 2004, shall be available for appropriation for the purposes
set forth in section 403(b) of this Act.
`(B) Federal share- That part of the fund allocated by section
402(g)(3) for use by the Secretary that has not been appropriated as of
September 30, 2004, shall be available for appropriation for the purposes
set forth in section 403(b) of this Act.
`(C) Historic production allocation- That part of the fund allocated
by section 402(g)(5) for historic production supplemental grants to States
and Indian tribes that has not been appropriated as of September 30, 2004,
shall be available for appropriation for the purposes set forth in section
403(b) of this Act.
`(e) Interest- The Secretary of the Interior shall notify the Secretary of
the Treasury as to what portion of the fund is not, in his or her judgment,
required to meet current withdrawals. The Secretary of the Treasury shall
invest such portion of the fund in public debt securities with maturities
determined by the Secretary of the Interior and suitable for the needs of the
fund and achieving the purposes of the transfers under subsection (f). Such
securities shall bear interest at rates determined by the Secretary of the
Treasury, taking into consideration current market yields on outstanding
marketable obligations of the United States of comparable maturities. The
income on such investments shall be credited to, and form a part of, the
fund.'.
(7) In Section 401, insert a new subsection (f) as follows:
`(f) Transfers to Combined Benefit Fund-
`(1) Notwithstanding any other provision of law, at the beginning of
each fiscal year, the Secretary shall transfer from the fund to the United
Mine Workers of America Combined Benefit Fund (referred to as the `Combined
Fund' in this title of this Act), as established under section 9702 of the
Internal Revenue Code of 1986 (26 U.S.C. 9702), an amount equal to the
amount of expenditures that the trustees of the Combined Fund estimate will
be debited against the unassigned beneficiaries premium account under
section 9704(e) of the Internal Revenue Code of 1986 (26 U.S.C. 9704(e)) for
the fiscal year of the Combined Fund in which the transfer is made:
Provided, That the amount transferred shall not exceed the amount
available under paragraph (2) of this subsection.
`(2) In making the transfers, the Secretary shall first use the interest
that has been earned by and paid to the fund during the preceding year,
followed by any interest earned in prior years and not previously
transferred.
`(3) If, for any fiscal year, the amount transferred is more or less
than the actual expenditures for the unassigned beneficiaries premium
account in that year, the Secretary shall appropriately adjust the amount
transferred for the next fiscal year.'.
(8) Section 402(a) is amended to read as follows:
`(a) Payment; Rate- All operators of coal mining operations subject to the
provisions of this Act shall pay to the Secretary of the Interior, for deposit
in the fund, a reclamation fee according to the following schedule:
`(1) From October 1, 2004, through September 30, 2009--
`(A) 29.75 cents per ton of coal (except lignite) produced by surface
mining;
`(B) 12.75 cents per ton of coal produced by underground mining;
and
`(C) 8.5 cents per ton of lignite coal produced.
`(2) From October 1, 2009, through September 30, 2014--
`(A) 28 cents per ton of coal (except lignite) produced by surface
mining;
`(B) 12 cents per ton of coal produced by underground mining;
and
`(C) 8 cents per ton of lignite coal produced.
`(3) From October 1, 2014, through September 30, 2018--
`(A) 26.25 cents per ton of coal (except lignite) produced by surface
mining;
`(B) 11.25 cents per ton of coal produced by underground mining;
and
`(C) 7.5 cents per ton of lignite coal produced.
`(4) In lieu of the rates in paragraphs (1) through (3) above, the
operator may pay a fee of 10 per cent of the value of the coal at the mine,
as determined by the Secretary, for each ton of coal produced by surface or
underground mining: Provided, That the alternate fee for lignite
coal shall be 2 percent of the value of the coal at the mine, as determined
by the Secretary.'.
(9) Section 402(b) is amended by--
(A) striking `Such fee' and inserting in its place `Reclamation fees';
and
(B) striking `2004' and all that follows and inserting in its place
`2018'.
(10) Section 402(c) is amended to read as follows:
`(c) Submission of Quarterly Reports-
`(1) All operators of surface coal mining operations shall submit a
report no later than thirty days after the end of each calendar quarter. The
report shall include--
`(A) a statement of the amount of coal produced during the calendar
quarter, the method of coal removal and the type of coal;
`(B) an identification of the permittee and the operator of the
surface coal mining operation, the owner of the coal, the preparation
plant or tipple receiving the coal or the loading point for the coal, and
the person purchasing the coal from the operator or permittee;
`(C) the number of the permit required under section 506 of this Act;
and
`(D) the identification number issued by the Mine Safety and Health
Administration for the operation.
`(2) Each quarterly report shall contain a notification of any changes
in the information required by paragraph (1) of this subsection since the
date of the preceding quarterly report.
`(3) The operator must certify, under penalty of perjury, that the
information in each report is true, correct, and complete. Any person,
corporate officer, agent or director who, on behalf of a coal mine operator,
knowingly makes any false statement, representation or certification or
knowingly fails to make any statement, representation or certification
required in this section shall, upon conviction, be punished by a fine of
not more than $10,000, or by imprisonment for not more than one year, or
both.
`(4) The information contained in the quarterly reports submitted under
this subsection shall be maintained by the Secretary in a computerized
database.'.
(11) Section 402(d) is amended by--
(A) striking the word `Penalty' from the title and inserting in its
place the word `Audits' ;
(B) striking paragraph (1);
(C) redesignating paragraph (2) as paragraph (1); and
(D) inserting paragraph (2) to read as follows:
`(2) The Secretary is authorized to audit compliance with the excise tax
payment requirements of section 4121 of the Internal Revenue Code of 1986
(26 U.S.C. 4121) when conducting audits under this subsection.'.
(12) Section 402(f) is amended to read as follows:
`(f) Cooperation From Other Agencies- All Federal and State agencies shall
fully cooperate with the Secretary of the Interior in the enforcement of this
section. Whenever the Secretary of the Interior believes that any person has
not paid the full amount of the fee payable under section 402(a) of this Act
or the excise tax payable under section 4121 of the Internal Revenue Code of
1986 (26 U.S.C. 4121), he or she shall notify the Federal agency responsible
for enforcing the provisions of section 4121 of the Internal Revenue Code of
1986 (26 U.S.C. 4121).'.
(13) Section 402(g) is amended by--
(A) amending the subsection heading to read `Allocation of Fee
Receipts and Other Monies Prior to September 30, 2004- '
(B) in paragraph (1), striking `Except as provided in subsection (h)'
and inserting in its place `Except as otherwise provided in this
Act';
(C) amending paragraphs (1)(A)(ii) and (1)(B)(ii) to read as
follows:
`(ii) Lands and waters which are eligible pursuant to section 404
(in the case of a State not certified under section 411). In the case of
a State certified under section 411, eligible lands and waters shall be
those which were mined or processed for minerals or which were affected
by such mining or processing, and abandoned or left in an inadequate
reclamation status prior to August 3, 1977; and for which there is no
continuing reclamation responsibility under State or other Federal
laws.';
(D) striking `section 401(c)(2)' at the end of paragraph (2) and
inserting in its place `for the purposes of section 406';
(E) striking everything in paragraph (4) after `subparagraph (A)' in
subparagraph (B) and inserting in its place `if the requirements of
section 404(b) are met.';
(F) striking paragraph (5) in its entirety and inserting in its place
`This subsection applies only to fees and other monies payable to the fund
as of September 30, 2004, and to monies appropriated from the fund as of
that date. Sections 401(d) and 403(b) of this Act govern allocations and
disbursements after that date.';
(G) striking paragraphs (6) through (8) in their entirety;
and
(H) striking subsection (h) paragraph (h) in its entirety.
(14) Section 403 is amended by--
(A) amending the title to read `FUND OBJECTIVES AND
EXPENDITURES.';
(B) striking the phrase `except as provided for under section 411' in
subsection (a) and inserting in its place `except as otherwise provided in
this section, section 401(c), or section 411';
(C) striking the period at the end of subsection (a)(3) and inserting
a semicolon in its place;
(D) amending subsection (b) to read as follows:
`(b) Allocation of Funds After September 30, 2004-
`(1) Allocations to states and tribes-
`(A) At the beginning of each fiscal year, or as soon thereafter as
practicable, the Secretary shall allocate the monies appropriated from the
fund for that year for grants to States and Indian tribes under section
405(h) of this Act. An allocation shall be made to each State and tribe
that is eligible to receive a payment under section 401(d)(2)(C) of this
Act and to each State and tribe that--
`(i) has an approved abandoned mine reclamation program under
section 405 of this Act that is not subject to the prohibition in
paragraph (c) of that section;
`(ii) is not certified under section 411 of this Act;
and
`(iii) has within its jurisdiction unreclaimed lands or waters that
are eligible pursuant to section 404 and that meet one of the priorities
stated in paragraphs (1) and (2) of subsection (a) of this section:
Provided, That, when all States and Indian tribes have
completed or provided for completion of reclamation of all lands and
waters meeting the priorities in paragraphs (1) and (2) of subsection
(a) of this section, this criterion will no longer apply.
`(B) In making these allocations, the Secretary shall use a formula
based on historical coal production prior to August 3, 1977, in those
States and tribes: Provided, That--
`(i) donations received under section 401(b)(3) shall be allocated
in accordance with any stipulations by the donor;
`(ii) no State or Indian tribe shall receive an allocation of less
than $2,000,000 under this paragraph; and
`(iii) no State or Indian tribe shall receive an allocation of more
than 25 percent of the total monies appropriated for grants under
section 405(h): Provided further, That this restriction shall
expire when fewer than eight States are eligible to receive an
allocation under paragraph (1) of this subsection.
`(C) The amount dedicated by section 401(d)(2)(B) of this Act to each
State or Indian tribe that is not certified under section 411 of this Act
shall be reduced by the amount allocated to that State or tribe under this
paragraph.
`(D) Amounts allocated to States and Indian tribes under this
paragraph may be used to fund projects that protect, repair, replace,
construct, or enhance facilities relating to water supply, including water
distribution facilities and treatment plants, to replace water supplies
adversely affected by coal mining practices. In making funding decisions
on these projects, the State or tribe need not consider the priorities in
subsection (a) of this section. If the adverse effect on water supplies
occurred both prior to and after August 3, 1977 (or other applicable date
under section 404), section 404 shall not be construed to prohibit a State
or Indian tribe from using funds under this paragraph if the State or
Indian tribe determines that such adverse effects occurred predominantly
prior to August 3, 1977 (or other applicable date under section
404).
`(2) Federal expenditures- To the extent authorized by annual
appropriations, the Secretary may expend monies from the fund for any of the
following purposes--
`(A) providing assistance to small operators under section 507(c) of
this Act, either directly or through grants to the States, subject to the
limitation contained in section 401(c)(11) of this Act;
`(B) conducting emergency reclamation activities and projects under
section 410 of this Act, either directly or through grants to the States
and Indian tribes;
`(C) meeting the objectives of the fund set forth in paragraph (a) of
this section for eligible lands and waters pursuant to section 404 of this
Act in States and on Indian lands where the State or Indian tribe does not
have an approved abandoned mine reclamation program pursuant to section
405 of this Act;
`(D) the administration of this title of this Act by the
Secretary;
`(E) making supplemental grants to States and Indian tribes for the
purposes of this title of this Act;
`(F) implementation of section 401(c)(6) of this Act; and
`(G) conducting other activities consistent with this title of this
Act.';
(E) in subsection (c), redesignating the first sentence as paragraph
(1), the second and third sentences as paragraph (2), the fourth sentence
as paragraph (3), and the last sentence as paragraph (4); and
(F) striking `section 411(a)' in paragraph (c)(1) and inserting in its
place `section 411'.
(15) Section 404 is amended to read as follows:
`SEC. 404. ELIGIBLE LANDS AND WATERS.
`(1) Lands and waters eligible for reclamation or drainage abatement
expenditures under this title of this Act are those which were mined for
coal, or which were affected by such mining, waste banks, coal processing,
or other coal mining processes, and abandoned or left in an inadequate
reclamation status prior to August 3, 1977, and for which there is no
continuing reclamation responsibility under State or other Federal laws. For
other provisions relating to lands and waters eligible for such
expenditures, see subsections (b) and (c) of this section and sections
402(g)(1), 403(b)(1), and 409 of this Act.
`(2) Surface coal mining operations on lands eligible for remining shall
not affect the eligibility of such lands for reclamation and restoration
under this title of this Act after the release of the bond or deposit for
any such operation as provided under section 519 of this Act. In the event
the bond or deposit for a surface coal mining operation on lands eligible
for remining is forfeited, funds available under this title of this Act may
be used if the amount of such bond or deposit is not sufficient to provide
for adequate reclamation or abatement. If conditions warrant, the Secretary,
State, or Indian tribe shall immediately exercise the appropriate authority
under section 410 of this Act.
`(b) Initial Program Sites and Bond Forfeiture Sites With Insolvent
Sureties-
`(1) Sites of surface coal mining operations conducted after August 3,
1977, and lands and waters affected by such operations are also eligible for
reclamation or drainage abatement expenditures under this title of this Act
if they were left in an inadequate reclamation status and if the Secretary
or the State, with the concurrence of the Secretary, makes either of the
following findings:
`(A) A finding that the surface coal mining operation occurred during
the period beginning on August 3, 1977, and ending on or before the
effective date of the State regulatory program approved by the Secretary
pursuant to section 503 of this Act for the State in which the site is
located, and that any funds for reclamation or abatement which are
available pursuant to a bond or other form of financial guarantee or from
any other source are not sufficient to provide for adequate reclamation or
abatement at the site.
`(B) A finding that the surface coal mining operation occurred during
the period beginning on August 3, 1977, and ending on or before November
5, 1990, and that the surety for the mining operation became insolvent
during that period, and, as of November 5, 1990, funds immediately
available from proceedings relating to that insolvency, or from any
financial guarantee or other source, are not sufficient to provide for
adequate reclamation or abatement at the site.
`(2) All sites referred to in paragraph (1) within any State shall be
reclaimed before the State or the Secretary may make the certification
referred to in section 411 of this Act.
`(3) Amounts collected from assessment of civil penalties under section
518 of this Act are authorized to be appropriated for the purposes of this
subsection.'.
(16) Section 405 is amended by--
(A) in subsection (d), striking `sections 402 and 410' and inserting
in its place `sections 402, 414, and 415';
(B) in subsection (f), striking paragraph (5) in its entirety and
redesignating paragraphs (6) and (7) as paragraphs (5) and (6);
(C) in subsection (f)(6), striking the colon after `grant' and
inserting `and' before `type';
(D) in subsection (g), striking the colon after `include' and
inserting `subsection (f) of' before `this section'; and
(E) amending subsection (h) to read as follows:
`(1) In general- Upon approval of the State Reclamation Plan under this
section and of the surface coal mining regulatory program pursuant to
section 503 of this Act, the Secretary shall grant, on an annual basis,
funds to the State to implement the State reclamation program as approved by
the Secretary.
`(2) Application processing deadline- Within 60 days of receipt of a
complete abandoned mine reclamation fund grant application from any eligible
State, the Secretary shall grant to that State any and all funds available
for such purposes in the applicable appropriations Act.
`(3) Disposition of unexpended funds- Except as provided in paragraph
(5), any funds not expended within 3 years after the date of any grant award
shall be available for reallocation or expenditure by the Secretary for any
purpose under section 403(b) of this Act.
`(4) Source of funds- In awarding grants to States and Indian tribes
that were not certified under section 411 as of September 30, 2004, the
Secretary shall exhaust the funds dedicated to those States and tribes in
section 401(d)(2)(B) before awarding any funds allocated to those States and
tribes under section 403(b)(1).
`(5) State set-aside- Any State with an abandoned mine reclamation
program approved under subsection (d) may retain, without regard to the
3-year limitation referred to in paragraph (3), up to 10 percent of the
total amount of the grants awarded annually to the State under paragraph
(1), excluding grants made under the authority of section 403(b)(2), if
those amounts are deposited into either--
`(A) a special trust fund established under State law that may earn
interest and from which the State may make expenditures solely to achieve
the priorities stated in section 403(a) after the State is no longer
eligible to receive an allocation under section 403(b)(1) of this Act;
or
`(B) an acid mine drainage abatement and treatment fund established
under State law and from which the State may make expenditures solely for
abatement of the causes of acid mine drainage and treatment of the effects
of that drainage in a comprehensive manner within qualified hydrologic
units affected by coal mining practices. Any interest earned by this fund
shall be expended for the purposes of this paragraph. For purposes of this
paragraph, the term `qualified hydrologic unit' means a hydrologic unit in
which water quality has been significantly affected by acid mine drainage
from coal mining practices in a manner that adversely impacts biological
resources and which contains lands and waters that--
`(i) meet the eligibility requirements of section 404 and at least
one of the priorities in paragraphs (1), (2), and (3) of section 403(a);
and
`(ii) either are or are proposed to be the subject of expenditures
by the State from bond forfeiture proceeds under section 509 of this
Act, or from other State sources, to abate or treat acid mine
drainage.'.
(17) Section 406 is amended by--
(A) striking the word `Soil' wherever it appears in subsection (h) and
inserting in its place the words `Natural Resources'; and
(B) adding the following new subsection at the end:
`(i) Authorization of Appropriations- There is authorized to be
appropriated to the Secretary of Agriculture, from the general fund of the
Treasury, such sums as may be necessary to carry out the provisions of this
section.'.
(18) In section 408(a), the last sentence is amended by striking `, in
accordance with this subsection, who owned the surface prior to May 2, 1977,
and'.
(19) Section 409 is amended--
(A) in the second sentence of subsection (a), by striking the second
`the' before `governing body';
(B) in the last sentence of subsection (a), by striking `State
regulatory authorities' and inserting in its place `States and Indian
tribes';
(C) in subsection (b), by inserting `section 403(b)(1)' before `the
provisions'; and
(D) in subsection (c)(3), by striking `which have made the
certification referred to in section 411(a)' and inserting in its place
`that have been certified under section 411 of this Act'.
(20) Section 410 is amended by--
(A) inserting the title `In General- ' at the beginning of subsection
(a);
(B) inserting the title `Right of Entry- ' at the beginning of
subsection (b); and
(C) inserting a new subsection (c) to read as follows:
`(c) State Assumption of Emergency Reclamation Program- The Secretary may
propose, and, after opportunity for public comment, adopt, regulations to
require that States assume responsibility for administering the emergency
reclamation program under this section to remain eligible to receive grants
under section 405(h) of this Act. The regulations must establish procedures
for that assumption, including, at a minimum, a requirement that States revise
their abandoned mine reclamation plans approved under section 405 of this Act
to include provisions that--
`(1) authorize the State to make the findings required under subsection
(a) of this section; and
`(2) enable the State to conduct emergency reclamation activities
consistent with subsection (b) of this section.'.
(21) Section 411 is amended to read as follows:
`SEC. 411. CERTIFICATION OF COMPLETION OF COAL RECLAMATION.
`(a) The Governor of a State, or the head of a governing body of an Indian
tribe, with an approved abandoned mine reclamation program under section 405,
may certify to the Secretary that reclamation of all eligible lands and waters
under section 404 with the priorities stated in paragraphs (1), (2), and (3)
of section 403(a) has been achieved. The Secretary, after notice in the
Federal Register and opportunity for public comment, shall concur with such
certification if the Secretary determines that such certification is
correct.
`(b) The Secretary may make the certification referred to in subsection
(a) on behalf of any State or Indian tribe if, on the basis of the inventory
referred to in section 403(c), all reclamation projects relating to the
priorities set forth in paragraphs (1), (2), and (3) of section 403(a) for
eligible lands and waters under section 404 in such State or tribe have been
completed. The Secretary shall only make such certification after notice in
the Federal Register and opportunity for public comment.'.
(22) Section 413(d) is amended by striking `(33 U.S.C.A. 1151, et seq.
as amended)' and inserting in its place `(33 U.S.C. 1251 et seq.)'.
(23) Section 413(e) is amended by striking the comma after the word
`agencies'.
(24) Section 414 is amended to read as follows:
`SEC. 414. INTERAGENCY COOPERATION.
`(a) In General- All departments, boards, commissioners, and agencies of
the United States of America shall cooperate with the Secretary by providing
technical expertise, personnel, equipment, materials, and supplies to
implement and administer the provisions of this title of this Act.
`(b) Excise Tax Collection- Notwithstanding any provision of law to the
contrary, the Secretary is authorized to collect the excise tax imposed by
section 4121 of the Internal Revenue Code of 1986 (26 U.S.C. 4121). The
Secretary of the Treasury shall enter into an agreement with the Secretary
providing for reimbursement of any additional expenses that the Office incurs
in connection with collecting this tax and conducting audits related
thereto.'.
(25) Section 415 is added to read as follows:
`SEC. 415. REMINING INCENTIVES.
`(a) Notwithstanding any other provision of this Act to the contrary, the
Secretary may propose, and, after opportunity for public comment, adopt,
regulations that would prescribe conditions under which the fund may be used
to promote remining of eligible lands under section 404 to leverage use of
monies available from the fund to achieve more reclamation of those lands than
would otherwise be likely to occur. Any such regulations shall specify that
these incentives will apply only in situations in which the agency
administering this title of this Act determines, with the concurrence of the
regulatory authority under title V of this Act, that the site is otherwise not
likely to be remined and reclaimed under the applicable regulatory program.
`(b) Incentives that may be considered include, but are not limited to:
`(1) A rebate or waiver of the reclamation fee payments required under
section 402(a) of this Act. The rebate or waiver shall be limited to
operations that remove or reprocess abandoned coal mine waste or that remine
sites meeting the priorities in paragraph (1) or (2) of section 403(a). The
amount of the rebate or waiver shall be limited to the estimated cost of
reclaiming those sites under this title of this Act.
`(2) Use of the fund to provide financial assurance for remining
operations in lieu of all or part of the performance bond required under
section 509 of this Act.'.
(26) Section 510 is amended by--
(A) inserting a sentence at the end of subsection (c) to read as
follows: `In applying the prohibitions of this subsection after October
24, 1992, the regulatory authority shall not include any violation
resulting from an unanticipated event or condition at a surface coal
mining operation on lands eligible for remining under a permit held by the
person making the application.'; and
(B) striking subsection (e) in its entirety.
(27) Section 515(b)(22)(B) is amended to read as follows:
`(B) the areas of disposal are within either a bonded permit area or
the boundaries of an abandoned mine land reclamation project approved
under title IV of this Act, and all organic matter shall be removed
immediately prior to spoil placement;'.
(28) Section 701 is amended by--
(A) in paragraph (33), striking `section 510(e)' and inserting in its
place `section 510(c)'; and
(B) amending paragraph (34) to read as follows:
`(34) the term `lands eligible for remining' means those lands eligible
for expenditures under section 404 of this Act.'.
END