S 44
108th Congress
Senate
Taxation
Agriculture and Food
Commerce
Depletion allowances
Economics and Public Finance
Energy
Environmental Protection
Government trust funds
Income tax
Land subsidence
Mine wastes
Mines and mineral resources
Mining claims
Public Lands and Natural Resources
Reclamation of land
Revegetation
Sedimentation
Soil erosion
Strip mining
Tax deductions
Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2003
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 7, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S49)
Jan 7, 2003
Sponsor introductory remarks on measure. (CR S48-49)
Jan 7, 2003
Introduced in Senate
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2003 - 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. Establishes the Abandoned Mine Reclamation Trust fund in the Treasury. Appropriates to such Fund amounts equal to 25 percent of the additional revenues received by reason of the above change in the percentage depletion allowance. Prescribes guidelines under which such fund shall be available to the Secretary of the Interior for reclamation and restoration of lands and water resources adversely affected by mineral and mineral material mining (excluding coal and fluid materials).
What's happening now
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S49)
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 44: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-44/
"S. 44: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-44/.
S. 44, 108th Cong. (2026), https://openamerica.io/bill/108-S-44/.
[S. 44: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2003](https://openamerica.io/bill/108-S-44/)