A bill to amend the Internal Revenue Code of 1954 to provide for the establishment of reserves for surface mining land reclamation and for the deduction of amounts added to such reserves.
Surface Mining Reclamation Reserve Act of 1980 - Amends the Internal Revenue Code to provide for the establishment of a reserve account for the addition of tax deductible expenses of surface mining land reclamation incurred during the taxable year.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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