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30 U.S.C. § 1232 — Reclamation fee
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Page 243
TITLE 30—MINERAL LANDS AND MINING
§ 1232
1 So in original. Probably should be ‘‘tipple,’’.
2 So in original. Probably should be capitalized.
alteration, or repair work funded under div. D or an
amendment by div. D of Pub. L. 117–58, including au-
thority of Secretary of Labor, see section 18851 of Title
42, The Public Health and Welfare.
DEFINITIONS
For definition of ‘‘Indian Tribe’’ as used in this sec-
tion, see section 5304 of Title 25, Indians, as made appli-
cable by section 18701(2) of Title 42, The Public Health
and Welfare.
§ 1232. Reclamation fee
(a) Payment; rate
All operators of coal mining operations sub-
ject to the provisions of this chapter shall pay
to the Secretary of the Interior, for deposit in
the fund, a reclamation fee of 22.4 cents per ton
of coal produced by surface coal mining and 9.6
cents per ton of coal produced by underground
mining or 10 per centum of the value of the coal
at the mine, as determined by the Secretary,
whichever is less, except that the reclamation
fee for lignite coal shall be at a rate of 2 per cen-
tum of the value of the coal at the mine, or 6.4
cents per ton, whichever is less.
(b) Due date
Such fee shall be paid no later than thirty
days after the end of each calendar quarter be-
ginning with the first calendar quarter occur-
ring after August 3, 1977, and ending September
30, 2034.
(c) Submission of statement
Together with such reclamation fee, all opera-
tors of coal mine operations shall submit a
statement of the amount of coal produced dur-
ing the calendar quarter, the method of coal re-
moval and the type of coal, the accuracy of
which shall be sworn to by the operator and no-
tarized. Such statement shall include an identi-
fication of the permittee of the surface coal
mining
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Page 243
TITLE 30—MINERAL LANDS AND MINING
§ 1232
1 So in original. Probably should be ‘‘tipple,’’.
2 So in original. Probably should be capitalized.
alteration, or repair work funded under div. D or an
amendment by div. D of Pub. L. 117–58, including au-
thority of Secretary of Labor, see section 18851 of Title
42, The Public Health and Welfare.
DEFINITIONS
For definition of ‘‘Indian Tribe’’ as used in this sec-
tion, see section 5304 of Title 25, Indians, as made appli-
cable by section 18701(2) of Title 42, The Public Health
and Welfare.
§ 1232. Reclamation fee
(a) Payment; rate
All operators of coal mining operations sub-
ject to the provisions of this chapter shall pay
to the Secretary of the Interior, for deposit in
the fund, a reclamation fee of 22.4 cents per ton
of coal produced by surface coal mining and 9.6
cents per ton of coal produced by underground
mining or 10 per centum of the value of the coal
at the mine, as determined by the Secretary,
whichever is less, except that the reclamation
fee for lignite coal shall be at a rate of 2 per cen-
tum of the value of the coal at the mine, or 6.4
cents per ton, whichever is less.
(b) Due date
Such fee shall be paid no later than thirty
days after the end of each calendar quarter be-
ginning with the first calendar quarter occur-
ring after August 3, 1977, and ending September
30, 2034.
(c) Submission of statement
Together with such reclamation fee, all opera-
tors of coal mine operations shall submit a
statement of the amount of coal produced dur-
ing the calendar quarter, the method of coal re-
moval and the type of coal, the accuracy of
which shall be sworn to by the operator and no-
tarized. Such statement shall include an identi-
fication of the permittee of the surface coal
mining operation, any operator in addition to
the permittee, the owner of the coal, the prepa-
ration plant, tripple,1 or loading point for the
coal, and the person purchasing the coal from
the operator. The report shall also specify the
number of the permit required under section
1256 of this title and the mine safety and health
identification number. Each quarterly report
shall contain a notification of any changes in
the information required by this subsection
since the date of the preceding quarterly report.
The information contained in the quarterly re-
ports under this subsection shall be maintained
by the Secretary in a computerized database.
(d) Penalty
(1) Any person, corporate officer, agent or di-
rector, on behalf of a coal mine operator, who
knowingly makes any false statement, represen-
tation or certification, or knowingly fails to
make any statement, representation or certifi-
cation required in this section shall, upon con-
viction, be punished by a fine of not more than
$10,000, or by imprisonment for not more than
one year, or both.
(2) The Secretary shall conduct such audits of
coal production and the payment of fees under
this subchapter as may be necessary to ensure
full compliance with the provisions of this sub-
chapter. For purposes of performing such audits
the Secretary (or any duly designated officer,
employee, or representative of the Secretary)
shall, at all reasonable times, upon request,
have access to, and may copy, all books, papers,
and other documents of any person subject to
the provisions of this subchapter. The Secretary
may at any time conduct audits of any surface
coal mining and reclamation operation, includ-
ing without limitation, tipples and preparation
plants, as may be necessary in the judgment of
the Secretary to ensure full and complete pay-
ment of the fees under this subchapter.
(e) Civil action to recover fee
Any portion of the reclamation fee not prop-
erly or promptly paid pursuant to this section
shall be recoverable, with statutory interest,
from coal mine operators, in any court of com-
petent jurisdiction in any action at law to com-
pel payment of debts.
(f) Cooperation from other agencies
All Federal and State agencies shall fully co-
operate with the Secretary of the Interior in the
enforcement of this section. Whenever the Sec-
retary believes that any person has not paid the
full amount of the fee payable under subsection
(a) the Secretary shall notify the Federal agen-
cy responsible for ensuring compliance with the
provisions of section 4121 of title 26.
(g) Allocation of funds
(1) Except as provided in subsection (h), mon-
eys deposited into the fund shall be allocated by
the Secretary to accomplish the purposes of this
subchapter as follows:
(A) 50 percent of the reclamation fees col-
lected annually in any State (other than fees
collected with respect to Indian lands) shall be
allocated annually by the Secretary to the
State, subject to such State having each of the
following:
(i) An approved abandoned mine reclama-
tion program pursuant to section 1235 of this
title.
(ii) Lands and waters which are eligible
pursuant to section 1234 of this title (in the
case of a State not certified under section
1240a(a) of this title) or pursuant to section
1240a(b) of this title (in the case of a State
certified under section 1240a(a) of this title).
(B) 50 percent of the reclamation fees col-
lected annually with respect to Indian lands
shall be allocated annually by the Secretary
to the Indian tribe having jurisdiction over
such lands, subject to such tribe having each
of the following:
(i) an 2 approved abandoned mine reclama-
tion program pursuant to section 1235 of this
title.
(ii) Lands and waters which are eligible
pursuant to section 1234 of this title (in the
case of an Indian tribe not certified under
section 1240a(a) of this title) or pursuant to
section 1240a(b) of this title (in the case of a
tribe certified under section 1240a(a) of this
title).
Page 244
TITLE 30—MINERAL LANDS AND MINING
§ 1232
(C) The funds allocated by the Secretary
under this paragraph to States and Indian
tribes shall only be used for annual reclama-
tion project construction and program admin-
istration grants.
(D) To the extent not expended within 3
years after the date of any grant award under
this paragraph (except for grants awarded dur-
ing fiscal years 2008, 2009, and 2010 to the ex-
tent not expended within 5 years), such grant
shall be available for expenditure by the Sec-
retary under paragraph (5).
(2) In making the grants referred to in para-
graph (1)(C) and the grants referred to in para-
graph (5), the Secretary shall ensure strict com-
pliance by the States and Indian tribes with the
priorities described in section 1233(a) of this
title until a certification is made under section
1240a(a) of this title.
(3) Amounts available in the fund which are
not allocated to States and Indian tribes under
paragraph (1) or allocated under paragraph (5)
are authorized to be expended by the Secretary
for any of the following:
(A) For the purpose of section 1257(c) of this
title, either directly or through grants to the
States, subject to the limitation contained in
section 1231(c)(9) of this title.
(B) For the purpose of section 1240 of this
title (relating to emergencies).
(C) For the purpose of meeting the objec-
tives of the fund set forth in section 1233(a) of
this title for eligible lands and waters pursu-
ant to section 1234 of this title in States and
on Indian lands where the State or Indian
tribe does not have an approved abandoned
mine reclamation program pursuant to section
1235 of this title.
(D) For the administration of this sub-
chapter by the Secretary.
(E) For the purpose of paragraph (8).
(4)(A) Amounts available in the fund which are
not allocated under paragraphs (1), (2), and (5) or
expended under paragraph (3) in any fiscal year
are authorized to be expended by the Secretary
under this paragraph for the reclamation or
drainage abatement of lands and waters within
unreclaimed sites which are mined for coal or
which
were
affected
by
such
mining,
wastebanks, coal processing or other coal min-
ing processes and left in an inadequate reclama-
tion status.
(B) Funds made available under this paragraph
may be used for reclamation or drainage abate-
ment at a site referred to in subparagraph (A) if
the Secretary makes either of the following
findings:
(i) A finding that the surface coal mining op-
eration occurred during the period beginning
on August 4, 1977, and ending on or before the
date on which the Secretary approved a State
program pursuant to section 1253 of this title
for a 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.
(ii) A finding that the surface coal mining
operation occurred during the period begin-
ning on August 4, 1977, and ending on or before
November 5, 1990, and that the surety of such
mining operator became insolvent during such
period, and as of November 5, 1990, funds im-
mediately available from proceedings relating
to such insolvency, or from any financial
guarantee or other source are not sufficient to
provide for adequate reclamation or abate-
ment at the site.
(C) In determining which sites to reclaim pur-
suant to this paragraph, the Secretary shall fol-
low the priorities stated in paragraphs (1) and
(2) of section 1233(a) of this title. The Secretary
shall ensure that priority is given to those sites
which are in the immediate vicinity of a resi-
dential area or which have an adverse economic
impact upon a local community.
(D) Amounts collected from the assessment of
civil penalties under section 1268 of this title are
authorized to be appropriated to carry out this
paragraph.
(E) Any State may expend grants made avail-
able under paragraphs (1) and (5) for reclamation
and abatement of any site referred to in sub-
paragraph (A) if the State, with the concurrence
of the Secretary, makes either of the findings
referred to in clause (i) or (ii) of subparagraph
(B) and if the State determines that the rec-
lamation priority of the site is the same or more
urgent than the reclamation priority for eligible
lands and waters pursuant to section 1234 of this
title under the priorities stated in paragraphs
(1) and (2) of section 1233(a) of this title.
(F) For the purposes of the certification re-
ferred to in section 1240a(a) of this title, sites re-
ferred to in subparagraph (A) of this paragraph
shall be considered as having the same priorities
as those stated in section 1233(a) of this title for
eligible lands and waters pursuant to section
1234 of this title. All sites referred to in subpara-
graph (A) of this paragraph within any State
shall be reclaimed prior to such State making
the certification referred to in section 1240a(a)
of this title.
(5)(A) The Secretary shall allocate 60 percent
of the amount in the fund after making the allo-
cation referred to in paragraph (1) for making
additional annual grants to States and Indian
tribes which are not certified under section
1240a(a) of this title to supplement grants re-
ceived by such States and Indian tribes pursuant
to paragraph (1)(C) until the priorities stated in
paragraphs (1) and (2) of section 1233(a) of this
title have been achieved by such State or Indian
tribe. The allocation of such funds for the pur-
pose of making such expenditures shall be
through a formula based on the amount of coal
historically produced in the State or from the
Indian lands concerned prior to August 3, 1977.
Funds made available under paragraph (3) or (4)
of this subsection for any State or Indian tribe
shall not be deducted against any allocation of
funds to the State or Indian tribe under para-
graph (1) or under this paragraph.
(B) Any amount that is reallocated and avail-
able under section 1240a(h)(3) of this title shall
be in addition to amounts that are allocated
under subparagraph (A).
(6)(A) Any State with an approved abandoned
mine reclamation program pursuant to section
1235 of this title may receive and retain, without
Page 245
TITLE 30—MINERAL LANDS AND MINING
§ 1232
regard to the 3-year limitation referred to in
paragraph (1)(D), up to 30 percent of the total of
the grants made annually to the State under
paragraphs (1) and (5) if those amounts are de-
posited into an acid mine drainage abatement
and treatment fund established under State law,
from which amounts (together with all interest
earned on the amounts) are expended by the
State for the abatement of the causes and the
treatment of the effects of acid mine drainage in
a comprehensive manner within qualified hydro-
logic units affected by coal mining practices.
(B) In this paragraph, the term ‘‘qualified hy-
drologic unit’’ means a hydrologic unit—
(i) in which the water quality has been sig-
nificantly affected by acid mine drainage from
coal mining practices in a manner that ad-
versely impacts biological resources; and
(ii) that contains land and water that are—
(I) eligible pursuant to section 1234 of this
title and include any of the priorities de-
scribed in section 1233(a) of this title; and
(II) the subject of expenditures by the
State from the forfeiture of bonds required
under section 1259 of this title or from other
States sources to abate and treat acid mine
drainage.
(7) In complying with the priorities described
in section 1233(a) of this title, any State or In-
dian tribe may use amounts available in grants
made annually to the State or tribe under para-
graphs (1) and (5) for the reclamation of eligible
land and water described in section 1233(a)(3) of
this title before the completion of reclamation
projects under paragraphs (1) and (2) of section
1233(a) of this title only if the expenditure of
funds for the reclamation is done in conjunction
with the expenditure before, on, or after Decem-
ber 20, 2006, of funds for reclamation projects
under paragraphs (1) and (2) of section 1233(a) of
this title.
(8)(A) In making funds available under this
subchapter, the Secretary shall ensure that the
grant awards total not less than $3,000,000 annu-
ally to each State and each Indian tribe having
an approved abandoned mine reclamation pro-
gram pursuant to section 1235 of this title and
eligible land and water pursuant to section 1234
of this title, so long as an allocation of funds to
the State or tribe is necessary to achieve the
priorities stated in paragraphs (1) and (2) of sec-
tion 1233(a) of this title.
(B) Notwithstanding any other provision of
law, this paragraph applies to the States of Ten-
nessee and Missouri.
(h) Transfers of interest earned by Fund
(1) In general
(A) Transfers to Combined Benefit Fund
As soon as practicable after the beginning
of fiscal year 2007 and each fiscal year there-
after, and before making any allocation with
respect to the fiscal year under subsection
(g), the Secretary shall use an amount not to
exceed the amount of interest that the Sec-
retary estimates will be earned and paid to
the fund during the fiscal year to transfer to
the Combined Benefit Fund such amounts as
are estimated by the trustees of such fund to
offset the amount of any deficit in net assets
in the Combined Benefit Fund as of October
1, 2006, and to make the transfer described in
paragraph (2)(A).
(B) Transfers to 1992 and 1993 plans
As soon as practicable after the beginning
of fiscal year 2008 and each fiscal year there-
after, and before making any allocation with
respect to the fiscal year under subsection
(g), the Secretary shall use an amount not to
exceed the amount of interest that the Sec-
retary estimates will be earned and paid to
the fund during the fiscal year (reduced by
the amount used under subparagraph (A)) to
make the transfers described in paragraphs
(2)(B) and (2)(C).
(2) Transfers described
The transfers referred to in paragraph (1) are
the following:
(A) United Mine Workers of America Com-
bined Benefit Fund
A transfer to the United Mine Workers of
America Combined Benefit Fund equal to
the amount that the trustees of the Com-
bined Benefit Fund estimate will be ex-
pended from the fund for the fiscal year in
which the transfer is made, reduced by—
(i) the amount the trustees of the Com-
bined Benefit Fund estimate the Combined
Benefit Fund will receive during the fiscal
year in—
(I) required premiums; and
(II) payments paid by Federal agencies
in connection with benefits provided by
the Combined Benefit Fund; and
(ii) the amount the trustees of the Com-
bined Benefit Fund estimate will be ex-
pended during the fiscal year to provide
health benefits to beneficiaries who are
unassigned beneficiaries solely as a result
of the application of section 9706(h)(1) of
title 26, but only to the extent that such
amount does not exceed the amounts de-
scribed in subsection (i)(1)(A) that the Sec-
retary estimates will be available to pay
such estimated expenditures.
(B) United Mine Workers of America 1992
Benefit Plan
A transfer to the United Mine Workers of
America 1992 Benefit Plan, in an amount
equal to the difference between—
(i) the amount that the trustees of the
1992 UMWA Benefit Plan estimate will be
expended from the 1992 UMWA Benefit
Plan during the next calendar year to pro-
vide the benefits required by the 1992
UMWA Benefit Plan on December 20, 2006;
minus
(ii) the amount that the trustees of the
1992 UMWA Benefit Plan estimate the 1992
UMWA Benefit Plan will receive during
the next calendar year in—
(I) required monthly per beneficiary
premiums, including the amount of any
security provided to the 1992 UMWA Ben-
efit Plan that is available for use in the
provision of benefits; and
(II) payments paid by Federal agencies
in connection with benefits provided by
the 1992 UMWA Benefit Plan.
Page 246
TITLE 30—MINERAL LANDS AND MINING
§ 1232
1 So in original.
(C) Multiemployer Health Benefit Plan
(i) Transfer to the Plan
A transfer to the Multiemployer Health
Benefit Plan established after July 20, 1992,
by the parties that are the settlors of the
1992 UMWA Benefit Plan referred to in sub-
paragraph (B) (referred to in this subpara-
graph
and
subparagraph
(D)
as
‘‘the
Plan’’), in an amount equal to the excess
(if any) of—
(I) the amount that the trustees of the
Plan estimate will be expended from the
Plan during the next calendar year, to
provide benefits no greater than those
provided by the Plan as of December 31,
2006; over
(II) the amount that the trustees esti-
mated the Plan will receive during the
next calendar year in payments paid by
Federal agencies in connection with ben-
efits provided by the Plan.
(ii) Calculation of excess
The excess determined under clause (i)
shall be calculated by taking into account
only—
(I) those beneficiaries actually enrolled
in the Plan as of December 27, 2020, who
are eligible to receive health benefits
under the Plan on the first day of the
calendar year for which the transfer is
made, other than those beneficiaries en-
rolled in the Plan under the terms of a
participation agreement with the cur-
rent or former employer of such bene-
ficiaries;
(II) those beneficiaries whose health
benefits, defined as those benefits pay-
able, following death or retirement or
upon a finding of disability, directly by
an employer in the bituminous coal in-
dustry under a coal wage agreement (as
defined in section 9701(b)(1) of title 26) or
a related coal wage agreement, would be
denied or reduced as a result of a bank-
ruptcy proceeding commenced in 2012,
2015, 2018, 2019, or any year thereafter,1
(or, in the case of any such health bene-
fits confirmed in any bankruptcy pro-
ceeding, would be subsequently denied or
reduced); and
(III) the cost of administering the reso-
lution of disputes process administered
(as of December 27, 2020) by the Trustees
of the Plan.
For purposes of subclause (I), a beneficiary
enrolled in the Plan as of December 27,
2020, shall be deemed to have been eligible
to receive health benefits under the Plan
on January 1, 2020.
(iii) Eligibility of certain retirees
Individuals referred to in clause (ii)(II)
shall be treated as eligible to receive
health benefits under the Plan.
(iv) Requirements for transfer
The amount of the transfer otherwise de-
termined under this subparagraph for a fis-
cal year shall be reduced by any amount
transferred for the fiscal year to the Plan,
to pay benefits required under the Plan,
from a voluntary employees’ beneficiary
association established as a result of a
bankruptcy proceeding described in clause
(ii).
(v) VEBA transfer
The administrator of such voluntary em-
ployees’
beneficiary
association
shall
transfer to the Plan any amounts received
as a result of such bankruptcy proceeding,
reduced by an amount for administrative
costs of such association.
(vi) Related coal wage agreement
For purposes of clause (ii), the term ‘‘re-
lated coal wage agreement’’ means an
agreement between the United Mine Work-
ers of America and an employer in the bi-
tuminous coal industry that—
(I) is a signatory operator; or
(II) is or was a debtor in a bankruptcy
proceeding that was consolidated, ad-
ministratively or otherwise, with the
bankruptcy proceeding of a signatory op-
erator or a related person to a signatory
operator (as those terms are defined in
section 9701(c) of title 26).
(D) Individuals considered enrolled
For purposes of subparagraph (C), any indi-
vidual who was eligible to receive benefits
from the Plan as of December 20, 2006, even
though benefits were being provided to the
individual pursuant to a settlement agree-
ment approved by order of a bankruptcy
court entered on or before September 30,
2004, will be considered to be actually en-
rolled in the Plan and shall receive benefits
from the Plan beginning on December 31,
2006.
(3) Adjustment
If, for any fiscal year, the amount of a trans-
fer under subparagraph (A), (B), or (C) of para-
graph (2) is more or less than the amount re-
quired to be transferred under that subpara-
graph, the Secretary shall appropriately ad-
just the amount transferred under that sub-
paragraph for the next fiscal year.
(4) Additional amounts
(A) Previously credited interest
Notwithstanding any other provision of
law, any interest credited to the fund that
has not previously been transferred to the
Combined Benefit Fund referred to in para-
graph (2)(A) under this section—
(i) shall be held in reserve by the Sec-
retary until such time as necessary to
make the payments under subparagraphs
(A) and (B) of subsection (i)(1), as described
in clause (ii); and
(ii) in the event that the amounts de-
scribed in subsection (i)(1) are insufficient
to make the maximum payments described
in subparagraphs (A) and (B) of subsection
(i)(1), shall be used by the Secretary to
supplement the payments so that the max-
imum amount permitted under those para-
graphs is paid.
Page 247
TITLE 30—MINERAL LANDS AND MINING
§ 1232
(B) Previously allocated amounts
All amounts allocated under subsection
(g)(2) before December 20, 2006, for the pro-
gram described in section 1236 of this title,
but not appropriated before December 20,
2006, shall be available to the Secretary to
make the transfers described in paragraph
(2).
(C) Adequacy of previously credited interest
The Secretary shall—
(i) consult with the trustees of the plans
described in paragraph (2) at reasonable in-
tervals; and
(ii) notify Congress if a determination is
made that the amounts held in reserve
under subparagraph (A) are insufficient to
meet future requirements under subpara-
graph (A)(ii).
(D) Additional reserve amounts
In addition to amounts held in reserve
under subparagraph (A), there is authorized
to be appropriated such sums as may be nec-
essary for transfer to the fund to carry out
the purposes of subparagraph (A)(ii).
(E) Inapplicability of cap
The limitation described in subsection
(i)(3)(A) shall not apply to payments made
from the reserve fund under this paragraph.
(5) Limitations
(A) Availability of funds for next fiscal year
The Secretary may make transfers under
subparagraphs (B) and (C) of paragraph (2)
for a calendar year only if the Secretary de-
termines, using actuarial projections pro-
vided by the trustees of the Combined Ben-
efit Fund referred to in paragraph (2)(A),
that amounts will be available under para-
graph (1), after the transfer, for the next fis-
cal year for making the transfer under para-
graph (2)(A).
(B) Rate of contributions of obligors
(i) In general
(I) Rate
A transfer under paragraph (2)(C) shall
not be made for a calendar year unless
the persons that are obligated to con-
tribute to the plan referred to in para-
graph (2)(C) on the date of the transfer
are obligated to make the contributions
at rates that are no less than those in ef-
fect on the date which is 30 days before
December 20, 2006.
(II) Application
The contributions described in sub-
clause (I) shall be applied first to the
provision of benefits to those plan bene-
ficiaries who are not described in para-
graph (2)(C)(ii).
(ii) Initial contributions
(I) In general
From December 20, 2006, through De-
cember 31, 2010, the persons that, on De-
cember 20, 2006, are obligated to con-
tribute to the plan referred to in para-
graph (2)(C) shall be obligated, collec-
tively, to make contributions equal to
the
amount
described
in
paragraph
(2)(C), less the amount actually trans-
ferred due to the operation of subpara-
graph (C).
(II) First calendar year
Calendar year 2006 is the first calendar
year for which contributions are re-
quired under this clause.
(III) Amount of contribution for 2006
Except as provided in subclause (IV),
the amount described in paragraph (2)(C)
for calendar year 2006 shall be calculated
as if paragraph (2)(C) had been in effect
during 2005.
(IV) Limitation
The contributions required under this
clause for calendar year 2006 shall not
exceed the amount necessary for sol-
vency of the plan described in paragraph
(2)(C), measured as of December 31, 2006,
and taking into account all assets held
by the plan as of that date.
(iii) Division
The collective annual contribution obli-
gation required under clause (ii) shall be
divided among the persons subject to the
obligation, and applied uniformly, based
on the hours worked for which contribu-
tions referred to in clause (i) would be
owed.
(C) Phase-in of transfers
For each of calendar years 2008 through
2010, the transfers required under subpara-
graphs (B) and (C) of paragraph (2) shall
equal the following amounts:
(i) For calendar year 2008, the Secretary
shall make transfers equal to 25 percent of
the amounts that would otherwise be re-
quired under subparagraphs (B) and (C) of
paragraph (2).
(ii) For calendar year 2009, the Secretary
shall make transfers equal to 50 percent of
the amounts that would otherwise be re-
quired under subparagraphs (B) and (C) of
paragraph (2).
(iii) For calendar year 2010, the Sec-
retary shall make transfers equal to 75
percent of the amounts that would other-
wise be required under subparagraphs (B)
and (C) of paragraph (2).
(i) Funding
(1) In general
Subject to paragraph (3), out of any funds in
the Treasury not otherwise appropriated, the
Secretary of the Treasury shall transfer to the
plans described in subsection (h)(2) such sums
as are necessary to pay the following amounts:
(A) To the Combined Fund (as defined in
section 9701(a)(5) of title 26 and referred to in
this paragraph as the ‘‘Combined Fund’’),
the amount that the trustees of the Com-
bined Fund estimate will be expended from
premium accounts maintained by the Com-
bined Fund for the fiscal year to provide
benefits for beneficiaries who are unassigned
beneficiaries solely as a result of the appli-
Page 248
TITLE 30—MINERAL LANDS AND MINING
§ 1232
cation of section 9706(h)(1) of title 26, subject
to the following limitations:
(i) For fiscal year 2008, the amount paid
under this subparagraph shall equal—
(I) the amount described in subpara-
graph (A); minus
(II) the amounts required under section
9706(h)(3)(A) of title 26.
(ii) For fiscal year 2009, the amount paid
under this subparagraph shall equal—
(I) the amount described in subpara-
graph (A); minus
(II) the amounts required under section
9706(h)(3)(B) of title 26.
(iii) For fiscal year 2010, the amount paid
under this subparagraph shall equal—
(I) the amount described in subpara-
graph (A); minus
(II) the amounts required under section
9706(h)(3)(C) of title 26.
(B) On certification by the trustees of any
plan described in subsection (h)(2) that the
amount available for transfer by the Sec-
retary pursuant to this section (determined
after application of any limitation under
subsection (h)(5)) is less than the amount re-
quired to be transferred, to the plan the
amount necessary to meet the requirement
of subsection (h)(2).
(C) To the Combined Fund, $9,000,000 on
October 1, 2007, $9,000,000 on October 1, 2008,
$9,000,000 on October 1, 2009, and $9,000,000 on
October 1, 2010 (which amounts shall not be
exceeded) to provide a refund of any pre-
mium (as described in section 9704(a) of title
26) paid on or before September 7, 2000, to
the Combined Fund, plus interest on the pre-
mium calculated at the rate of 7.5 percent
per year, on a proportional basis and to be
paid not later than 60 days after the date on
which each payment is received by the Com-
bined Fund, to those signatory operators (to
the extent that the Combined Fund has not
previously returned the premium amounts
to the operators), or any related persons to
the operators (as defined in section 9701(c) of
title 26), or their heirs, successors, or assigns
who have been denied the refunds as the re-
sult of final judgments or settlements if—
(i) prior to December 20, 2006, the signa-
tory operator (or any related person to the
operator)—
(I) had all of its beneficiary assign-
ments made under section 9706 of title 26
voided by the Commissioner of the So-
cial Security Administration; and
(II) was subject to a final judgment or
final settlement of litigation adverse to
a claim by the operator that the assign-
ment of beneficiaries under section 9706
of title 26 was unconstitutional as ap-
plied to the operator; and
(ii) on or before September 7, 2000, the
signatory operator (or any related person
to the operator) had paid to the Combined
Fund any premium amount that had not
been refunded.
(2) Payments to States and Indian tribes
Subject to paragraph (3), out of any funds in
the Treasury not otherwise appropriated, the
Secretary of the Treasury shall transfer to the
Secretary of the Interior for distribution to
States and Indian tribes such sums as are nec-
essary to pay amounts described in paragraphs
(1)(A) and (2)(A) of section 1240a(h) of this
title.
(3) Limitations
(A) Cap
The total amount transferred under this
subsection for any fiscal year shall not ex-
ceed $750,000,000.
(B) Insufficient amounts
In a case in which the amount required to
be transferred without regard to this para-
graph exceeds the maximum annual limita-
tion in subparagraph (A), the Secretary shall
adjust the transfers of funds under para-
graph (1) so that—
(i) each such transfer for the fiscal year
is a percentage of the amount described;
(ii) the amount is determined without
regard to subsection (h)(5)(A); and
(iii) the percentage transferred is the
same for all transfers made under para-
graph (1) for the fiscal year.
(C) Increase in limitation to account for cal-
culation of health benefit plan excess
The dollar limitation under subparagraph
(A) shall be increased by the amount of the
cost to provide benefits which are taken into
account under subsection (h)(2)(C)(ii) solely
by reason of the amendments made by sec-
tion 2(a) of the American Miner Benefits Im-
provement Act of 2020.
(4) Additional amounts
(A) Calculation
If the dollar limitation specified in para-
graph (3)(A) exceeds the aggregate amount
required to be transferred under paragraphs
(1) and (2) for a fiscal year, the Secretary of
the Treasury shall transfer an additional
amount equal to the difference between such
dollar limitation and such aggregate amount
to the trustees of the 1974 UMWA Pension
Plan to pay benefits required under that
plan.
(B) Cessation of transfers
The transfers described in subparagraph
(A) shall cease as of the first fiscal year be-
ginning after the first plan year for which
the funded percentage (as defined in section
432(j)(2) of title 26) of the 1974 UMWA Pen-
sion Plan is at least 100 percent.
(C) Prohibition on benefit increases, etc.
During a fiscal year in which the 1974
UMWA Pension Plan is receiving transfers
under subparagraph (A), no amendment of
such plan which increases the liabilities of
the plan by reason of any increase in bene-
fits, any change in the accrual of benefits, or
any change in the rate at which benefits be-
come nonforfeitable under the plan may be
adopted unless the amendment is required as
a condition of qualification under part I of
subchapter D of chapter 1 of title 26 [26
U.S.C. 401 et seq.].
Page 249
TITLE 30—MINERAL LANDS AND MINING
§ 1232
(D) Critical status to be maintained
Until such time as the 1974 UMWA Pension
Plan ceases to be eligible for the transfers
described in subparagraph (A)—
(i) the Plan shall be treated as if it were
in critical status for purposes of sections
412(b)(3), 432(e)(3), and 4971(g)(1)(A) of title
26 and sections 1082(b)(3) and 1085(e)(3) of
title 29;
(ii) the Plan shall maintain and comply
with its rehabilitation plan under section
432(e) of such Code and section 1085(e) of
title 29, including any updates thereto; and
(iii) the provisions of subsections (c) and
(d) of section 432 of such Code and sub-
sections (c) and (d) of section 1085 of title
29 shall not apply.
(E) Treatment of transfers for purposes of
withdrawal liability under ERISA
The amount of any transfer made under
subparagraph (A) (and any earnings attrib-
utable thereto) shall be disregarded in deter-
mining the unfunded vested benefits of the
1974 UMWA Pension Plan and the allocation
of such unfunded vested benefits to an em-
ployer for purposes of determining the em-
ployer’s withdrawal liability under section
1381 of title 29.
(F) Requirement to maintain contribution
rate
A transfer under subparagraph (A) shall
not be made for a fiscal year unless the per-
sons that are obligated to contribute to the
1974 UMWA Pension Plan on the date of the
transfer are obligated to make the contribu-
tions at rates that are no less than those in
effect on the date which is 30 days before De-
cember 20, 2019.
(G) Enhanced annual reporting
(i) In general
Not later than the 90th day of each plan
year beginning after December 20, 2019, the
trustees of the 1974 UMWA Pension Plan
shall file with the Secretary of the Treas-
ury or the Secretary’s delegate and the
Pension Benefit Guaranty Corporation a
report (including appropriate documenta-
tion and actuarial certifications from the
plan actuary, as required by the Secretary
of the Treasury or the Secretary’s dele-
gate) that contains—
(I) whether the plan is in endangered
or critical status under section 1085 of
title 29 and section 432 of title 26 as of
the first day of such plan year;
(II) the funded percentage (as defined
in section 432(j)(2) of title 26) as of the
first day of such plan year, and the un-
derlying actuarial value of assets and li-
abilities taken into account in deter-
mining such percentage;
(III) the market value of the assets of
the plan as of the last day of the plan
year preceding such plan year;
(IV) the total value of all contribu-
tions made during the plan year pre-
ceding such plan year;
(V) the total value of all benefits paid
during the plan year preceding such plan
year;
(VI) cash flow projections for such plan
year and either the 6 or 10 succeeding
plan years, at the election of the trust-
ees, and the assumptions relied upon in
making such projections;
(VII) funding standard account projec-
tions for such plan year and the 9 suc-
ceeding plan years, and the assumptions
relied upon in making such projections;
(VIII) the total value of all investment
gains or losses during the plan year pre-
ceding such plan year;
(IX) any significant reduction in the
number of active participants during the
plan year preceding such plan year, and
the reason for such reduction;
(X) a list of employers that withdrew
from the plan in the plan year preceding
such plan year, and the resulting reduc-
tion in contributions;
(XI) a list of employers that paid with-
drawal liability to the plan during the
plan year preceding such plan year and,
for each employer, a total assessment of
the withdrawal liability paid, the annual
payment amount, and the number of
years remaining in the payment sched-
ule with respect to such withdrawal li-
ability;
(XII) any material changes to benefits,
accrual rates, or contribution rates dur-
ing the plan year preceding such plan
year;
(XIII) any scheduled benefit increase
or decrease in the plan year preceding
such plan year having a material effect
on liabilities of the plan;
(XIV) details regarding any funding
improvement plan or rehabilitation plan
and updates to such plan;
(XV) the number of participants and
beneficiaries during the plan year pre-
ceding such plan year who are active
participants, the number of participants
and beneficiaries in pay status, and the
number of terminated vested partici-
pants and beneficiaries;
(XVI) the information contained on the
most recent annual funding notice sub-
mitted by the plan under section 1021(f)
of title 29;
(XVII) the information contained on
the most recent Department of Labor
Form 5500 of the plan; and
(XVIII) copies of the plan document
and amendments, other retirement ben-
efit or ancillary benefit plans relating to
the plan and contribution obligations
under such plans, a breakdown of admin-
istrative expenses of the plan, partici-
pant census data and distribution of ben-
efits, the most recent actuarial valu-
ation report as of the plan year, copies of
collective bargaining agreements, and fi-
nancial reports, and such other informa-
tion as the Secretary of the Treasury or
the Secretary’s delegate, in consultation
with the Secretary of Labor and the Di-
rector of the Pension Benefit Guaranty
Corporation, may require.
Page 250
TITLE 30—MINERAL LANDS AND MINING
§ 1232
(ii) Electronic submission
The report required under clause (i) shall
be submitted electronically.
(iii) Information sharing
The Secretary of the Treasury or the
Secretary’s delegate shall share the infor-
mation in the report under clause (i) with
the Secretary of Labor.
(iv) Penalty
Any failure to file the report required
under clause (i) on or before the date de-
scribed in such clause shall be treated as a
failure to file a report required to be filed
under section 6058(a) of title 26, except
that section 6652(e) of title 26 shall be ap-
plied with respect to any such failure by
substituting ‘‘$100’’ for ‘‘$25’’. The pre-
ceding sentence shall not apply if the Sec-
retary of the Treasury or the Secretary’s
delegate determines that reasonable dili-
gence has been exercised by the trustees of
such plan in attempting to timely file such
report.
(H) 1974 UMWA Pension Plan defined
For purposes of this paragraph, the term
‘‘1974 UMWA Pension Plan’’ has the meaning
given the term in section 9701(a)(3) of title
26, but without regard to the limitation on
participation to individuals who retired in
1976 and thereafter.
(5) Availability of funds
Funds shall be transferred under paragraphs
(1) and (2) beginning in fiscal year 2008 and
each fiscal year thereafter, and shall remain
available until expended.
(Pub. L. 95–87, title IV, § 402, Aug. 3, 1977, 91 Stat.
457; Pub. L. 100–34, title I, § 101, May 7, 1987, 101
Stat. 300; Pub. L. 101–508, title VI, §§ 6003, 6004,
Nov. 5, 1990, 104 Stat. 1388–290, 1388–291; Pub. L.
102–486, title XIX, § 19143(b)(1), (2), (3)(B), title
XXV, § 2515, Oct. 24, 1992, 106 Stat. 3056, 3113; Pub.
L. 108–447, div. E, title I, § 135(a), Dec. 8, 2004, 118
Stat. 3068; Pub. L. 109–13, div. A, title VI, § 6035,
May 11, 2005, 119 Stat. 289; Pub. L. 109–54, title I,
§ 129, Aug. 2, 2005, 119 Stat. 525; Pub. L. 109–234,
title VII, § 7007, June 15, 2006, 120 Stat. 483; Pub.
L. 109–432, div. C, title II, § 202, Dec. 20, 2006, 120
Stat. 3008; Pub. L. 110–343, div. C, title VI, § 602,
Oct. 3, 2008, 122 Stat. 3911; Pub. L. 114–223, div. C,
§ 167(b), (c), as added Pub. L. 114–254, div. A,
§ 101(3), Dec. 10, 2016, 130 Stat. 1009, 1010; Pub. L.
114–223, div. C, § 202(b), as added Pub. L. 115–30,
par. (2), Apr. 28, 2017, 131 Stat. 134; Pub. L. 115–31,
div. M, title I, § 104(a), May 5, 2017, 131 Stat. 803;
Pub. L. 116–94, div. M, §§ 102(a), 103, Dec. 20, 2019,
133 Stat. 3091, 3094; Pub. L. 116–260, div. Y, § 2(a),
(b), Dec. 27, 2020, 134 Stat. 2417, 2418; Pub. L.
117–58, div. D, title VII, § 40702, Nov. 15, 2021, 135
Stat. 1092.)
Editorial Notes
REFERENCES IN TEXT
The amendments made by section 2(a) of the Amer-
ican Miner Benefits Improvement Act of 2020, referred
to in subsec. (i)(3)(C), are the amendments made to sub-
sec. (h)(2)(C)(ii) of this section made by section 2(a) of
div. Y of Pub. L. 116–260. See 2020 Amendment notes
below.
CODIFICATION
November 5, 1990, referred to in subsec. (g)(4)(B)(ii),
was in the original ‘‘the date of enactment of this para-
graph’’, which was translated as meaning the date of
enactment of Pub. L. 101–508, which amended this sec-
tion generally, to reflect the probable intent of Con-
gress.
AMENDMENTS
2021—Subsec. (a). Pub. L. 117–58, § 40702(a), substituted
‘‘22.4 cents’’ for ‘‘28 cents’’, ‘‘9.6 cents’’ for ‘‘12 cents’’,
and ‘‘6.4 cents’’ for ‘‘8 cents’’.
Subsec. (b). Pub. L. 117–58, § 40702(b), substituted
‘‘September 30, 2034’’ for ‘‘September 30, 2021’’.
2020—Subsec. (h)(2)(C)(ii). Pub. L. 116–260, § 2(a)(4),
substituted ‘‘January 1, 2020’’ for ‘‘January 1, 2019’’ in
concluding provisions.
Pub. L. 116–260, § 2(a)(1), substituted ‘‘December 27,
2020’’ for ‘‘December 20, 2019’’ wherever appearing.
Subsec. (h)(2)(C)(ii)(II). Pub. L. 116–260, § 2(a)(3), in-
serted ‘‘(or, in the case of any such health benefits con-
firmed in any bankruptcy proceeding, would be subse-
quently denied or reduced)’’ before ‘‘; and’’.
Pub. L. 116–260, § 2(a)(2), substituted ‘‘2019, or any year
thereafter,’’ for ‘‘or 2019’’.
Subsec. (i)(3)(C). Pub. L. 116–260, § 2(b), added subpar.
(C).
2019—Subsec. (h)(2)(C)(ii). Pub. L. 116–94, § 103(4), sub-
stituted ‘‘January 1, 2019’’ for ‘‘January 1, 2017’’ in con-
cluding provisions.
Pub. L. 116–94, § 103(1), substituted ‘‘December 20,
2019’’ for ‘‘May 5, 2017’’ in subcl. (I) and in concluding
provisions.
Subsec. (h)(2)(C)(ii)(II). Pub. L. 116–94, § 103(2), sub-
stituted ‘‘or a related coal wage agreement, would be
denied or reduced as a result of a bankruptcy pro-
ceeding commenced in 2012, 2015, 2018, or 2019’’ for
‘‘, would be denied or reduced as a result of a bank-
ruptcy proceeding commenced in 2012 or 2015’’.
Subsec. (h)(2)(C)(ii)(III). Pub. L. 116–94, § 103(3), added
subcl. (III).
Subsec. (h)(2)(C)(vi). Pub. L. 116–94, § 103(5), added cl.
(vi).
Subsec. (i)(3)(A). Pub. L. 116–94, § 102(a)(1), substituted
‘‘$750,000,000’’ for ‘‘$490,000,000’’.
Subsec. (i)(4), (5). Pub. L. 116–94, § 102(a)(2), (3), added
par. (4) and redesignated former par. (4) as (5).
2017—Subsec. (h)(2)(C)(ii). Pub. L. 115–31 added cl. (ii)
and struck out former cl. (ii) which related to calcula-
tion of excess.
Pub. L. 114–223, div. C, § 202(b)(3), as added by Pub. L.
115–30, par. (2), inserted at end of concluding provisions
‘‘For purposes of subclause (II)(aa), a beneficiary en-
rolled in the Plan as of April 28, 2017, shall be deemed
to have been eligible to receive health benefits under
the Plan on January 1, 2017.’’
Subsec. (h)(2)(C)(ii)(II). Pub. L. 114–223, div. C,
§ 202(b)(1), as added by Pub. L. 115–30, par. (2), sub-
stituted ‘‘May 5, 2017’’ for ‘‘April 30, 2017’’ in introduc-
tory provisions.
Subsec. (h)(2)(C)(ii)(II)(aa). Pub. L. 114–223, div. C,
§ 202(b)(2), as added by Pub. L. 115–30, par. (2), sub-
stituted ‘‘April 28, 2017’’ for ‘‘December 10, 2016’’.
Subsec. (h)(2)(C)(iii), (iv). Pub. L. 115–31 added cls.
(iii) and (iv) and struck out former cls. (iii) and (iv)
which read as follows:
‘‘(iii) ELIGIBILITY OF CERTAIN RETIREES.—Individuals
referred to in clause (ii)(II)(bb) shall be treated as eligi-
ble to receive health benefits under the Plan for the
plan year that includes January 1, 2017.
‘‘(iv) REQUIREMENTS FOR TRANSFER.—The amount of
the transfer otherwise determined under this subpara-
graph for fiscal year 2017 shall be reduced by any
amount transferred for the fiscal year to the Plan, to
pay benefits required under the Plan, from a voluntary
employees’ beneficiary association established as a re-
sult of a bankruptcy proceeding described in clause
(ii)(II).’’
2016—Subsec. (h)(2)(C). Pub. L. 114–223, div. C, § 167(b),
as added by Pub. L. 114–254, div. A, § 101(3), designated
Page 251
TITLE 30—MINERAL LANDS AND MINING
§ 1232
existing provisions as cl. (i), inserted heading, redesig-
nated former cls. (i) and (ii) as subcls. (I) and (II), re-
spectively, of cl. (i), realigned margins, added cls. (ii) to
(v), and struck out concluding provisions which read as
follows: ‘‘Such excess shall be calculated by taking into
account only those beneficiaries actually enrolled in
the Plan as of December 31, 2006, who are eligible to re-
ceive benefits under the Plan on the first day of the
calendar year for which the transfer is made.’’
Subsec. (i)(3)(B). Pub. L. 114–223, div. C, § 167(c), as
added by Pub. L. 114–254, div. A, § 101(3), substituted
‘‘under paragraph (1) so that’’ for ‘‘so that’’ in introduc-
tory provisions, ‘‘each such transfer’’ for ‘‘each trans-
fer’’ in cl. (i), and ‘‘paragraph (1)’’ for ‘‘this subsection’’
in cl. (iii).
2008—Subsec. (i)(1)(C). Pub. L. 110–343 substituted
‘‘$9,000,000 on October 1, 2009, and $9,000,000 on October
1, 2010’’ for ‘‘and $9,000,000 on October 1, 2009’’ in intro-
ductory provisions.
2006—Subsec. (a). Pub. L. 109–432, § 202(a)(2), sub-
stituted ‘‘28’’ for ‘‘31.5’’, ‘‘12’’ for ‘‘13.5’’, and ‘‘8 cents’’
for ‘‘9 cents’’.
Pub. L. 109–432, § 202(a)(1), substituted ‘‘31.5’’ for ‘‘35’’,
‘‘13.5’’ for ‘‘15’’, and ‘‘9 cents’’ for ‘‘10 cents’’.
Subsec. (b). Pub. L. 109–432, § 202(b), substituted ‘‘Sep-
tember 30, 2021’’ for ‘‘September 30, 2007, after which
time the fee shall be established at a rate to continue
to provide for the deposit referred to in subsection (h)
of this section’’.
Pub. L. 109–234 substituted ‘‘September 30, 2007’’ for
‘‘June 30, 2006’’.
Subsec. (g)(1)(D). Pub. L. 109–432, § 202(c)(1), inserted
‘‘(except for grants awarded during fiscal years 2008,
2009, and 2010 to the extent not expended within 5
years)’’ after ‘‘this paragraph’’ and substituted ‘‘under
paragraph (5)’’ for ‘‘in any area under paragraph (2), (3),
(4), or (5)’’.
Subsec. (g)(2). Pub. L. 109–432, § 202(c)(2), added par. (2)
and struck out former par. (2) which read as follows:
‘‘20 percent of the amounts available in the fund in any
fiscal year which are not allocated under paragraph (1)
in that fiscal year (including that interest accruing as
provided in section 1231(e) of this title and including
funds available for reallocation pursuant to paragraph
(1)(D)), shall be allocated to the Secretary only for the
purpose of making the annual transfer to the Secretary
of Agriculture under section 1231(c)(2) of this title.’’
Subsec. (g)(3). Pub. L. 109–432, § 202(c)(3)(A), sub-
stituted ‘‘paragraph (5)’’ for ‘‘paragraphs (2) and (5)’’ in
introductory provisions.
Subsec. (g)(3)(A). Pub. L. 109–432, § 202(c)(3)(B), sub-
stituted ‘‘1231(c)(9)’’ for ‘‘1231(c)(11)’’.
Subsec. (g)(3)(E). Pub. L. 109–432, § 202(c)(3)(C), added
subpar. (E).
Subsec. (g)(5). Pub. L. 109–432, § 202(c)(4), designated
existing provisions as subpar. (A), in first sentence,
substituted ‘‘60’’ for ‘‘40’’, in last sentence, substituted
‘‘Funds made available under paragraph (3) or (4)’’ for
‘‘Funds allocated or expended by the Secretary under
paragraphs (2), (3), or (4)’’, and added subpar. (B).
Subsec. (g)(6) to (8). Pub. L. 109–432, § 202(c)(5), added
pars. (6) to (8) and struck out former pars. (6) to (8)
which related to authority of any State to receive and
retain up to 10 percent of the total of grants, State au-
thority to establish an acid mine drainage abatement
and treatment fund and to implement plans for acid
mine drainage abatement and treatment, and alloca-
tion of not less than $2,000,000 annually for expenditure
in each State and for each Indian tribe, having an ap-
proved reclamation program and eligible lands and wa-
ters.
Subsecs. (h), (i). Pub. L. 109–432, § 202(d), added sub-
secs. (h) and (i) and struck out former subsec. (h) which
related to transfer of funds to the United Mine Workers
of America Combined Benefit Fund.
2005—Subsec. (b). Pub. L. 109–54 substituted ‘‘June 30,
2006’’ for ‘‘September 30, 2005’’.
Pub. L. 109–13 substituted ‘‘September 30, 2005’’ for
‘‘June 30, 2005’’.
2004—Subsec. (b). Pub. L. 108–447 substituted ‘‘June
30, 2005’’ for ‘‘September 30, 2004’’.
1992—Subsec. (b). Pub. L. 102–486, § 2515, which di-
rected that subsec. (b) be amended by substituting
‘‘2004, after which time the fee shall be established at
a rate to continue to provide for the deposit referred to
in subsection (h) of this section’’ for ‘‘1995’’, was exe-
cuted by inserting ‘‘, after which time the fee shall be
established at a rate to continue to provide for the de-
posit referred to in subsection (h) of this section’’ after
‘‘2004’’, to reflect the probable intent of Congress and
the
intervening
amendment
by
Pub.
L.
102–486,
§ 19143(b)(1). See below.
Pub. L. 102–486, § 19143(b)(1), substituted ‘‘2004’’ for
‘‘1995’’ before period at end.
Subsec. (g)(1). Pub. L. 102–486, § 19143(b)(3)(B), sub-
stituted ‘‘Except as provided in subsection (h) of this
section, moneys’’ for ‘‘Moneys’’.
Subsec. (h). Pub. L. 102–486, § 19143(b)(2), added subsec.
(h).
1990—Subsec. (b). Pub. L. 101–508, § 6003(a), substituted
‘‘ending September 30, 1995’’ for ‘‘ending fifteen years
after August 3, 1977, unless extended by an Act of Con-
gress’’.
Subsec. (c). Pub. L. 101–508, § 6003(b), inserted at end
‘‘Such statement shall include an identification of the
permittee of the surface coal mining operation, any op-
erator in addition to the permittee, the owner of the
coal, the preparation plant, tripple, or loading point for
the coal, and the person purchasing the coal from the
operator. The report shall also specify the number of
the permit required under section 1256 of this title and
the mine safety and health identification number. Each
quarterly report shall contain a notification of any
changes in the information required by this subsection
since the date of the preceding quarterly report. The
information contained in the quarterly reports under
this subsection shall be maintained by the Secretary in
a computerized database.’’
Subsec. (d). Pub. L. 101–508, § 6003(c), designated exist-
ing provisions as par. (1) and added par. (2).
Subsec. (f). Pub. L. 101–508, § 6003(d), inserted at end
‘‘Whenever the Secretary believes that any person has
not paid the full amount of the fee payable under sub-
section (a) of this section the Secretary shall notify the
Federal agency responsible for ensuring compliance
with the provisions of section 4121 of title 26.’’
Subsec. (g). Pub. L. 101–508, § 6004, amended subsec. (g)
generally, substituting present provisions for provi-
sions relating to geographic allocation of expenditures
from the fund, providing for allocation of 50 percent of
funds collected annually in any State or Indian res-
ervation to that State or Indian reservation pursuant
to approved reclamation program, providing for special
State set-aside for future expenditure, and authorizing
expenditure of balance of funds collected at discretion
of Secretary in order to meet the purposes of this sub-
chapter.
1987—Subsec. (g)(3), (4). Pub. L. 100–34 added par. (3)
and redesignated former par. (3) as (4).
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2020 AMENDMENT
Pub. L. 116–260, div. Y, § 2(c), Dec. 27, 2020, 134 Stat.
2418, provided that:
‘‘(1) IN GENERAL.—Except as provided in paragraph (2),
the amendments made by this section [amending this
section] shall take effect on the date of the enactment
of this Act [Dec. 27, 2020].
‘‘(2) SUBSECTION (a)(3).—The amendment made by sub-
section (a)(3) [amending this section] shall apply to de-
nials and reductions after December 31, 2019.’’
EFFECTIVE DATE OF 2019 AMENDMENT
Pub. L. 116–94, div. M, § 102(b), Dec. 20, 2019, 133 Stat.
3094, provided that:
‘‘(1) IN GENERAL.—The amendments made by this sec-
tion [amending this section] shall apply to fiscal years
beginning after September 30, 2016.
‘‘(2) REPORTING REQUIREMENTS.—Section 402(i)(4)(G) of
the Surface Mining Control and Reclamation Act of
Page 252
TITLE 30—MINERAL LANDS AND MINING
§ 1233
1 So in original.
1977 (30 U.S.C. 1232(i)(4)(G)), as added by this section,
shall apply to plan years beginning after the date of the
enactment of this Act [Dec. 20, 2019].’’
EFFECTIVE DATE OF 2017 AMENDMENT
Pub. L. 115–31, div. M, title I, § 104(b), May 5, 2017, 131
Stat. 804, provided that: ‘‘The amendments made by
this section [amending this section] shall apply to fis-
cal years beginning after September 30, 2016.’’
EFFECTIVE DATE OF 2006 AMENDMENT
Pub. L. 109–432, div. C, title II, § 202(a)(1), Dec. 20, 2006,
120 Stat. 3008, provided that the amendment made by
section 202(a)(1) [amending this section] is effective
Oct. 1, 2007.
Pub. L. 109–432, div. C, title II, § 202(a)(2), Dec. 20, 2006,
120 Stat. 3008, provided that the amendment made by
section 202(a)(2) [amending this section] is effective
Oct. 1, 2012.
Pub. L. 109–432, div. C, title II, § 202(b), Dec. 20, 2006,
120 Stat. 3008, provided that the amendment made by
section 202(b) [amending this section] is effective Sept.
30, 2007.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub. L. 101–508 effective Oct. 1, 1991,
see section 6014 of Pub. L. 101–508 set out as a note
under section 1231 of this title.
WAGE RATE REQUIREMENTS
For provisions relating to rates of wages to be paid to
laborers and mechanics on projects for construction,
alteration, or repair work funded under div. D or an
amendment by div. D of Pub. L. 117–58, including au-
thority of Secretary of Labor, see section 18851 of Title
42, The Public Health and Welfare.
§ 1233. Objectives of fund
(a) Priorities
Expenditure of moneys from the fund on lands
and water eligible pursuant to section 1234 of
this title for the purposes of this subchapter, ex-
cept as provided for under section 1240a of this
title, shall reflect the following priorities in the
order stated:
(1)(A) the protection; 1 of public health, safe-
ty, and property from extreme danger of ad-
verse effects of coal mining practices;
(B) the restoration of land and water re-
sources and the environment that—
(i) have been degraded by the adverse ef-
fects of coal mining practices; and
(ii) are adjacent to a site that has been or
will be remediated under subparagraph (A);
(2)(A) the protection of public health and
safety from adverse effects of coal mining
practices;
(B) the restoration of land and water re-
sources and the environment that—
(i) have been degraded by the adverse ef-
fects of coal mining practices; and
(ii) are adjacent to a site that has been or
will be remediated under subparagraph (A);
and
(3) the restoration of land and water re-
sources and the environment previously de-
graded by adverse effects of coal mining prac-
tices including measures for the conservation
and development of soil, water (excluding
channelization), woodland, fish and wildlife,
recreation resources, and agricultural produc-
tivity.
(b) Water supply restoration
(1) Any State or Indian tribe not certified
under section 1240a(a) of this title may expend
funds allocated to such State or Indian tribe in
any year through the grants made available
under paragraphs (1) and (5) of section 1232(g) of
this title for the purpose of protecting, repair-
ing, replacing, constructing, or enhancing facili-
ties relating to water supply, including water
distribution facilities and treatment plants, to
replace water supplies adversely affected by coal
mining practices.
(2) If the adverse effect on water supplies re-
ferred to in this subsection occurred both prior
to and after August 3, 1977, or as the case may
be, the dates (and under the criteria) set forth
under section 1232(g)(4)(B) of this title, section
1234 of this title shall not be construed to pro-
hibit a State or Indian tribe referred to in para-
graph (1) from using funds referred to in such
paragraph for the purposes of this subsection if
the State or Indian tribe determines that such
adverse effects occurred predominantly prior to
August 3, 1977, or as the case may be, the dates
(and under the criteria) set forth under section
1232(g)(4)(B) of this title.
(c) Inventory
For the purposes of assisting in the planning
and evaluation of reclamation projects pursuant
to section 1235 of this title, and assisting in
making the certification referred to in section
1240a(a) of this title, the Secretary shall main-
tain an inventory of eligible lands and waters
pursuant to section 1234 of this title which meet
the priorities stated in paragraphs (1) and (2) of
subsection (a). Under standardized procedures
established by the Secretary, States and Indian
tribes with approved abandoned mine reclama-
tion programs pursuant to section 1235 of this
title may offer amendments, subject to the ap-
proval of the Secretary, to update the inventory
as it applies to eligible lands and waters under
the jurisdiction of such States or tribes. The
Secretary shall provide such States and tribes
with the financial and technical assistance nec-
essary for the purpose of making inventory
amendments. The Secretary shall compile and
maintain an inventory for States and Indian
lands in the case when a State or Indian tribe
does not have an approved abandoned mine rec-
lamation program pursuant to section 1235 of
this title. On a regular basis, but not less than
annually, the projects completed under this sub-
chapter shall be so noted on the inventory under
standardized procedures established by the Sec-
retary.
(Pub. L. 95–87, title IV, § 403, Aug. 3, 1977, 91 Stat.
458; Pub. L. 101–508, title VI, § 6005, Nov. 5, 1990,
104 Stat. 1388–294; Pub. L. 102–486, title XXV,
§ 2504(c)(2), (e), Oct. 24, 1992, 106 Stat. 3105, 3106;
Pub. L. 109–432, div. C, title II, § 203, Dec. 20, 2006,
120 Stat. 3015.)
Editorial Notes
AMENDMENTS
2006—Subsec. (a)(1). Pub. L. 109–432, § 203(1)(A), des-
ignated existing provisions as subpar. (A), inserted
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements for qualification** A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall constitute a qualified trust under this section—
(1) if contributions are made to the trust by such employer, or employees, or both, or by another employer who is entitled to deduct his contributions under section 404(a)(3)(B) (relating to deduction for contributions to profit-sharing and stock bonus plans), or by a charitable remainder trust pursuant to a qualified gratuitous transfer (as defined in section 664(g)(1)), for the purpose of distributing to such employees or their beneficiaries the corpus and income of the fund accumulated by the trust in accordance with such plan;
(2) if under the trust instrument it is impossible, at any time prior to the satisfaction of all liabilities with respect to employees and their beneficiaries under the trust, for any part of the corpus or income to be (within the taxable year or thereafter) used for, or diverted to, purposes other than for the exclusive benefit of his employees or their beneficiaries (but this paragraph shall not be construed, in the case of a multiemployer plan, to prohibit the return of a contribution within 6 months after the plan administrator determines that the contribution was made by a mistake of fact or law (other than a mistake relating to whether the plan is described in section 401(a) or the trust which is part of such plan is exempt from taxation under section 501(a), or the return of any withdrawal liability payment determined to be an overpayment within 6 months of such determination));
(3) if the plan of which such trust is a part satisfies the requireme
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 401
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 401. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1178
TITLE 26—INTERNAL REVENUE CODE
§ 401
1983—Pub. L. 98–21, title III, § 321(e)(2)(D)(ii), Apr. 20,
1983, 97 Stat. 120, substituted ‘‘Employees of foreign af-
filiates covered by section 3121(l) agreements’’ for ‘‘Cer-
tain employees of foreign subsidiaries’’ in item 406.
1980—Pub. L. 96–603, § 2(d)(1), Dec. 28, 1980, 94 Stat.
3510, added item 404A.
Pub. L. 96–222, title I, § 101(a)(7)(L)(v)(VIII), Apr. 1,
1980, 94 Stat. 200, substituted ‘‘tax credit employee
stock ownership plans’’ for ‘‘ESOPS’’ in item 409A.
1978—Pub. L. 95–600, title I, § 141(f)(8), Nov. 6, 1978, 92
Stat. 2795, added item 409A.
1974—Pub. L. 93–406, title II, § 1016(b)(1), Sept. 2, 1974,
88 Stat. 932, inserted heading ‘‘Subpart A—General
Rule’’ and added analysis of subparts.
Pub. L. 93–406, title II, § 2002(h)(2), Sept. 2, 1974, 88
Stat. 970, added items 408 and 409.
1964—Pub. L. 88–272, title II, § 220(c)(1), Feb. 26, 1964, 78
Stat. 62, added items 406 and 407.
1962—Pub. L. 87–792, § 5(b), Oct. 10, 1962, 76 Stat. 827,
added item 405.
§ 401. Qualified pension, profit-sharing, and stock
bonus plans
(a) Requirements for qualification
A trust created or organized in the United
States and forming part of a stock bonus, pen-
sion, or profit-sharing plan of an employer for
the exclusive benefit of his employees or their
beneficiaries shall constitute a qualified trust
under this section—
(1) if contributions are made to the trust by
such employer, or employees, or both, or by
another employer who is entitled to deduct his
contributions under section 404(a)(3)(B) (relat-
ing to deduction for contributions to profit-
sharing and stock bonus plans), or by a chari-
table remainder trust pursuant to a qualified
gratuitous transfer (as defined in section
664(g)(1)), for the p
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 401
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 401. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Payment; rate** All operators of coal mining operations subject to the provisions of this chapter shall pay to the Secretary of the Interior, for deposit in the fund, a reclamation fee of 22.4 cents per ton of coal produced by surface coal mining and 9.6 cents per ton of coal produced by underground mining or 10 per centum of the value of the coal at the mine, as determined by the Secretary, whichever is less, except that the reclamation fee for lignite coal shall be at a rate of 2 per centum of the value of the coal at the mine, or 6.4 cents per ton, whichever is less.
**(b) Due date** Such fee shall be paid no later than thirty days after the end of each calendar quarter beginning with the first calendar quarter occurring after August 3, 1977, and ending September 30, 2034.
**(c) Submission of statement** Together with such reclamation fee, all operators of coal mine operations shall submit a statement of the amount of coal produced during the calendar quarter, the method of coal removal and the type of coal, the accuracy of which shall be sworn to by the operator and notarized. Such statement shall include an identification of the permittee of the surface coal mining operation, any operator in addition to the permittee, the owner of the coal, the preparation plant, tripple,11 So in original. Probably should be “tipple,”. or loading point for the coal, and the person purchasing the coal from the operator. The report shall also specify the number of the permit required under [section 1256 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section1256&num=0&edition=prelim) and the mine safety and health identification number. Each quarterly report shall contain a notification of any changes in the information required by this sub
Source: Supplied U.S. Code snapshot — release unconfirmed · 30 U.S.C. § 1232
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.