,,ii  #aafth ,,congress  #ast ,session  
,s4 #gad  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #g1          
#bjai,mrs4 ,shaheen 7for herself and    
,mr4 ,udall7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to repeal the percentage      
depletion allowance for certain hardrock
 mines4  #a4 ,short title ,this ,act may
 be cited as the ,elimination of ,double
 ,subsidies for the ,hardrock ,mining   
,industry ,act of #bjai4  #b4 ,repeal of
 percentage depletion allowance for     
certain hardrock mines  7a7 ,in general 
,section #fac7;a7 of the ,internal      
,revenue ,code of #aihf is amended by   
inserting 7other than hardrock mines    
located on lands subject to the general 
mining laws or on land patented under   
the general mining laws7 after ,in the  
case of the mines4  7b7 ,general mining 
laws defined ,section #fac of the       
,internal ,revenue ,code of #aihf is    

amended by adding at the end the        
following3  7f7 ,general mining laws    
,for purposes of subsection 7a71 the    
term general mining laws means those    
,acts which generally comprise chapters 
#b1 #aa1 #ab1 #ab;,a1 #ae1 and #af1 and 
sections #afa and #afb1 of title #cj1   
,united ,states ,code4  4  7c7          
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4