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30 U.S.C. § 1232 — Reclamation fee

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30 U.S.C. § 1232 — Reclamation fee

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

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 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, 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

26 U.S.C. § 401 — Qualified pension, profit-sharing, and stock

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

30 U.S.C. § 1232 — Reclamation fee

**(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.