HR 779
105th Congress
House
Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1997
Official title: To amend the Internal Revenue Code of 1986 to repeal the percentage depletion allowance for certain hardrock mines.
Taxation
Business income taxCommerceDepletion allowancesEnergy
More subjectsShow fewer subjects
Income taxMineral industriesMines and mineral resourcesMining claimsPublic Lands and Natural ResourcesTax deductions
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 1997
Referred to the House Committee on Ways and Means.
Feb 13, 1997
Sponsor introductory remarks on measure. (CR E254-255)
Feb 13, 1997
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1997 - Amends the Internal Revenue Code to disallow the percentage depletion allowance for hardrock mines located on land currently subject to the general mining laws, or on land patented under such laws.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). H.R. 779: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-779/
"H.R. 779: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-779/.
H.R. 779, 105th Cong. (2026), https://openamerica.io/bill/105-HR-779/.
[H.R. 779: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 1997](https://openamerica.io/bill/105-HR-779/)