Special Rules for Mining Reclamation Reserves


Public Lands

Subsidy Type

Tax Expenditure

Committees of Jurisdiction

Senate Finance Committee

de minimis FY 16 Budget Score (in mil.)
$400 FY 16-25 Budget Score (in mil.)

This provision allows taxpayers to deduct the current-value equivalent of estimated future reclamation and closing costs for mining and solid waste disposal sites before these costs have actually been 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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