Special Rules for Mining Reclamation Reserves


Public Lands

Subsidy Type

Tax Expenditure

Committees of Jurisdiction

House Committee on Ways and Means, Senate Finance Committee

$40 FY 23 Budget Score (in mil.)
$400 FY 23-32 Budget Score (in mil.)

This provision allows taxpayers to deduct the estimated reclamation and closing costs for mining and solid waste disposal sites as if closing and reclamation were currently occurring, even before such work has begun or the costs incurred. Standard treatment would be that these costs cannot be deducted until economic performance actually occurs and so results in tax deferral.

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