A bill to amend the Internal Revenue Code of 1954 to provide for the establishment of reserves for mining land reclamation and for the deduction of amounts added to such reserves.
Comprehensive Mining Reclamation Reserve Act of 1983 - Amends the Internal Revenue Code to allow surface mine operators to establish a reserve for mining land reclamation costs and to deduct additions to such reserve.
Introduced in Senate
Read twice and referred to the Committee on Finance.
Committee on Finance requested executive comment from OMB, Treasury Department.
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 98-208.
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