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S 534 109th Congress Senate

Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2005

Official title: A bill to amend the Internal Revenue Code of 1986 to repeal the percentage depletion allowance for certain hardrock mines, and for other purposes.

Introduced: March 7, 2005 See on congress.gov
Taxation Agriculture and FoodCommerceDepletion allowancesEconomics and Public Finance
More subjectsShow fewer subjects
EnergyEnvironmental ProtectionGovernment trust fundsIncome taxLand subsidenceMine wastesMines and mineral resourcesMining claimsPublic Lands and Natural ResourcesReclamation of landRevegetationSedimentationSoil erosionStrip miningTax deductions
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 7, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2150)
Mar 7, 2005
Sponsor introductory remarks on measure. (CR S2149-2150)
Mar 7, 2005
Introduced in Senate
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 Latest action March 7, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2150)

 Plain-English summary Congressional Research Service

Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2005 - 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 in the Treasury the Abandoned Mine Reclamation Trust Fund. Appropriates to such Fund amounts equal to 25 percent of the additional revenues received due to the disallowance of the depletion allowance for hardrock mines proposed by this Act. 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 minerals).

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Cantwell, Maria
Washington · Mar 8, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 534: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-534/
MLA
"S. 534: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-534/.
Bluebook (legal)
S. 534, 109th Cong. (2026), https://openamerica.io/bill/109-S-534/.
Markdown link
[S. 534: Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2005](https://openamerica.io/bill/109-S-534/)
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