,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bcif  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ag1 #bjac ,mr4 
,mc,dermott introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means1 & 9 addition to ! ,committee on 
,transportation & ,infra/ructure1 = a   
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to am5d 
! ,int]nal ,rev5ue ,code ( #aihf to     
e/abli% ! ,coal ,mitigation ,tru/ ,fund 
fund$ by ! imposition ( a tax on !      
extraction ( coal1 & = o!r purposes4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,true ,co/ ( ,coal ,act ( #bjac4  #b4 
,coal ,mitigation ,tru/ ,fund  7a7 ,9   
g5]al ,sub*apt] ,a ( *apt] #ih ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#ieab4 ,coal ,mitigation ,tru/ ,fund    
7a7 ,creation ( tru/ fund ,!re is       
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be kn[n z ! ,coal       

,mitigation ,tru/ ,fund1 consi/+ ( su*  
am\nts z may be appropriat$ or cr$it$ to
 su* fund z provid$ 9 ?is section or    
section #ifjb7;b74  7b7 ,transf]s to    
tru/ fund ,!re are h]eby appropriat$ to 
! ,coal ,mitigation ,tru/ ,fund am\nts  
equival5t to ! taxes receiv$ 9 !        
,treasury "u section #dabb 7relat+ to   
excise tax on coal extraction74  7c7    
,exp5ditures  7#a7 ,9 g5]al ,except z   
o!rwise provid$ 9 ?is subsection1 am\nts
 9 ! ,coal ,mitigation ,tru/ ,fund %all 
be available1 z provid$ by appropriation
 ,acts1 to eligible ,/ates = mitigation 
( ! foll[+ 9 connection ) !             
transportation ( coal by rail3 noise1   
vibration1 traffic delays1 pollution &  
o!r ?reats to public heal?1 & em]g5cies4
 ,su* am\nts %all also be s available = 
relat$ work] adju/m5t assi/ance4 ,any   
am\nts made available to an eligible    
,/ate "u ?is p>agraph %all rema9        
available until exp5d$ = a purpose      
describ$ 9 ?is p>agraph4  7#b7          
,allocation among ,/ates ,any am\nts    

made available "u p>agraph 7#a7 %all be 
made available to ! eligible ,/ates 9 an
 am\nt :i* be>s ! same ratio to !       
population ( su* ,/ate z ! aggregate    
am\nt made available be>s to ! aggregate
 populations ( all ! eligible ,/ates4   
7#c7 ,eligible ,/ates ,= purposes ( ?is 
subsection1 ! t]m eligible ,/ate means  
any ,/ate 9 :i* n less ?an #b1ejj1jjj   
tons ( coal p] ye> is transport$ by     
rail4  7#d7 ,am\nts made available n to 
(fset requir$ exp5ditures ,am\nts made  
available "u p>agraph 7#a7 %all n be us$
 directly or indirectly = any exp5se :i*
 any produc] or transport] ( coal is    
legally requir$ to provide4  4  7b7     
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,a ( *apt] #ih ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new item3  ,sec4      
#ieab4 ,coal ,mitigation ,tru/ ,fund4  4
  #c4 ,excise tax on coal extraction    
7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #cb ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     

section3  #dabb4 ,excise tax on coal    
extraction  7a7 ,9 g5]al ,!re is h]eby  
impos$ on ! extraction ( coal 9 ! ,unit$
 ,/ates a tax equal to #aj p] ton4  7b7 
,cross ref]5ce ,= def9itions ( ,unit$   
,/ates & ton1 see section #daba7;c74  4 
7b7 ,cl]ical am5dm5t ,! table ( sections
 = sub*apt] ,b ( *apt] #cb ( su* ,code  
is am5d$ by add+ at ! end ! foll[+ new  
item3  ,sec4 #dabb4 ,excise tax on coal 
extraction4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to coal extract$ aft] ! date ( !        
enactm5t ( ?is ,act4  #d4 ,ext5sion (   
recov]y p]iod = specifi$ coal port      
prop]ty  7a7 #ej-,ye> recov]y p]iod =   
specifi$ coal ports  7#a7 ,9 g5]al ,!   
table conta9$ 9 section #afh7;c7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! la/ r[ & ins]t+ ! foll[+3    
,any railroad grad+1 tunnel bore1 or    
specifi$ coal port prop]ty#ej ye>s  4   
7#b7 ,alt]native depreciation sy/em ,!  
table conta9$ 9 section                 
#afh7;g77#b77;,c7 ( su* ,code is am5d$  

by /rik+ or wat] utility prop]ty &      
ins]t+ 1 wat] utility prop]ty1 or       
specifi$ coal port prop]ty4  7b7        
,specifi$ coal port prop]ty ,subsection 
7e7 ( section #afh ( su* ,code is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#i7 ,specifi$ coal port prop]ty ,! t]m 
specifi$ coal port prop]ty means any    
prop]ty :i* is "p ( a port 7includ+ any 
:>fs1 /ocky>ds1 or convey]s7 if--  7,a7 
x is reasonably anticipat$ at ! "t t su*
 prop]ty is plac$ 9 s]vice t su* port w 
be us$ = ! export ( coal1 &  7,b7 su*   
port 7aft] su* prop]ty & any relat$     
prop]ty is plac$ 9 s]vice7 w\ld h !     
capacity to export m ?an #a1jjj1jjj tons
 ( coal annually4  4  7c7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to prop]ty plac$ 9 s]vice    
aft] ! date ( ! enactm5t ( ?is ,act4    
#e4 ,cov]+ coal c>s  7a7 ,am5dm5t       
,sub*apt] ,,ii ( *apt] #bja ( title #di1
 ,unit$ ,/ates ,code1 is am5d$ by add+  
at ! end ! foll[+ new section3  #bjafh4 
,cov]+ coal c>s4 ,! ,secret>y (         

,transportation %all issue regulations  
to require all rail c>s transport+ coal 
to be cov]$ or to incorporate a suitable
 alt]native te*nology t ensures t coal &
 coal du/ d n escape ! rail c> or are   
treat$ to significantly r$uce or        
elim9ate ! release ( coal du/ or o!r    
p>ticulate matt] dur+ transportation4  4
  7b7 ,table ( sections ,! table (      
sections = sub*apt] ,,ii ( *apt] #bja ( 
title #di1 ,unit$ ,/ates ,code1 is am5d$
 by add+ at ! end ! foll[+3  #bjafh4    
,cov]+ coal c>s4  4