I 

111TH CONGRESS 

1ST SESSION H. R. 497 

To amend the Internal Revenue Code of 1986 to provide incentives for 

improving mine safety. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 14, 2009 

Mr. ELLSWORTH (for himself, Mr. RAHALL, and Mr. PAUL) introduced the 

following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

incentives for improving mine safety. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. ADVANCED MINE SAFETY EQUIPMENT CREDIT 

4 IN LIEU OF EXPENSING. 

5 (a) IN GENERAL.—Subpart D of part IV of sub6 chapter A of chapter 1 of the Internal Revenue Code of 

7 1986 is amended by adding at the end the following new 

8 section: 


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1 ‘‘SEC. 45R. ADVANCED MINE SAFETY EQUIPMENT CREDIT. 

2 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

3 advanced mine safety equipment credit determined under 

4 this section for the taxable year is an amount equal to 

5 50 percent of the amount paid or incurred by the taxpayer 

6 during the taxable year for qualified advanced mine safety 

7 equipment property. 

8 ‘‘(b) QUALIFIED ADVANCED MINE SAFETY EQUIP9 MENT PROPERTY.—For purposes of this section, the term 

10 ‘qualified advanced mine safety equipment property’ 

11 means any advanced mine safety equipment property for 

12 use in any underground mine located in the United 

13 States— 

14 ‘‘(1) the original use of which commences with 

15 the taxpayer, 

16 ‘‘(2) which is property of a character subject to 

17 the allowance for depreciation, and 

18 ‘‘(3) which is placed in service by the taxpayer 

19 after the date of the enactment of this section. 

20 ‘‘(c) ADVANCED MINE SAFETY EQUIPMENT PROP21 ERTY.—For purposes of this section, the term ‘advanced 

22 mine safety equipment property’ means any of the fol23 lowing: 

24 ‘‘(1) Emergency communication technology or 

25 device which is used to allow a miner to maintain 


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1 constant communication with an individual who is 

2 not in the mine. 

3 ‘‘(2) Electronic identification and location de4 vice which allows an individual who is not in the 

5 mine to track at all times the movements and loca6 tion of miners working in or at the mine. 

7 ‘‘(3) Emergency oxygen-generating, self-rescue 

8 device which provides oxygen for at least 90 min9 utes. 

10 ‘‘(4) Pre-positioned supplies of oxygen which (in 

11 combination with self-rescue devices) can be used to 

12 provide each miner on a shift, in the event of an ac13 cident or other event which traps the miner in the 

14 mine or otherwise necessitates the use of such a self15 rescue device, the ability to survive for at least 48 

16 hours. 

17 ‘‘(5) Comprehensive atmospheric monitoring 

18 system which monitors the levels of carbon mon19 oxide, methane, and oxygen that are present in all 

20 areas of the mine and which can detect smoke in the 

21 case of a fire in a mine. 

22 ‘‘(d) BASIS ADJUSTMENT.—For purposes of this sub23 title, if a credit is determined under this section in connec24 tion with any expenditure for any property, the increase 

25 in the basis of such property which would (but for this 


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1 subsection) result from such expenditure shall be reduced 

2 by the amount of the credit so determined. 

3 ‘‘(e) REPORTING.—No credit shall be determined 

4 under subsection (a) with respect to any taxpayer for any 

5 taxable year unless such taxpayer files with the Secretary 

6 a report containing such information with respect to the 

7 operation of the mines of the taxpayer as the Secretary 

8 shall require.’’. 

9 (b) DENIAL OF DOUBLE BENEFIT.—Section 280C of 

10 such Code is amended by adding at the end the following 

11 new subsection: 

12 ‘‘(g) ADVANCED MINE SAFETY EQUIPMENT CRED13 IT.—No deduction shall be allowed for that portion of the 

14 expenses otherwise allowable as a deduction for the taxable 

15 year which is equal to the amount of the credit determined 

16 for the taxable year under section 45R(a).’’. 

17 (c) ALLOWANCE OF CREDIT AGAINST ALTERNATIVE

18 MINIMUM TAX.—Subparagraph (B) of section 38(c)(4) of 

19 such Code is amended by redesignating clauses (vi) 

20 through (viii) as clauses (vii) through (ix), respectively, 

21 and by inserting after clause (v) the following new clause: 

22 ‘‘(vi) the credit determined under sec23 tion 45R.’’. 

24 (d) REPEAL OF ELECTION TO EXPENSE ADVANCED

25 MINE SAFETY EQUIPMENT.— 


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1 (1) Part VI of subchapter B of chapter 1 of 

2 such Code is amended— 

3 (A) by striking section 179E, and 

4 (B) by striking the item relating to such 

5 section in the table of sections of such part. 

6 (2) Section 263(a)(1) of such Code is amended 

7 by striking subparagraph (L), by striking ‘‘, or’’ at 

8 the end of subparagraph (K) and inserting a period, 

9 and by inserting ‘‘or’’ at the end of subparagraph 

10 (J). 

11 (3) Section 312(k)(3)(B) of such Code is 

12 amended by striking ‘‘179D, or 179E’’ each place it 

13 appears in the heading and text thereof and insert14 ing ‘‘or 179D’’. 

15 (4) Paragraphs (2)(C) and (3)(C) of section 

16 1245(a) of such Code are each amended by striking 

17 ‘‘179E,’’. 

18 (e) CONFORMING AMENDMENTS.— 

19 (1) Section 38(b) of such Code is amended by 

20 striking ‘‘plus’’ at the end of paragraph (34), by 

21 striking the period at the end of paragraph (35) and 

22 inserting ‘‘, plus’’, and by adding at the end the fol23 lowing: 

24 ‘‘(36) the advanced mine safety equipment 

25 credit determined under section 45R(a).’’. 


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1 (2) The table of sections for subpart D of part 

2 IV of subchapter A of chapter 1 of such Code is 

3 amended by inserting after the item relating to sec4 tion 45Q the following new item: 

‘‘Sec. 45R. Advanced mine safety equipment credit.’’. 

5 (f) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to property placed in service after 

7 the date of the enactment of this Act. 

8 SEC. 2. MINE RESCUE TEAM TRAINING CREDIT INCREASED, 

9 ALLOWED AGAINST AMT, AND MADE PERMA10 NENT. 

11 (a) INCREASED CREDIT AMOUNT.—Subsection (a) of 

12 section 45N of the Internal Revenue Code of 1986 is 

13 amended— 

14 (1) by striking ‘‘20 percent’’ in paragraph (1) 

15 and inserting ‘‘40 percent’’, and 

16 (2) by striking ‘‘$10,000’’ in paragraph (2) and 

17 inserting ‘‘$20,000’’. 

18 (b) ALLOWANCE OF CREDIT AGAINST ALTERNATIVE

19 MINIMUM TAX.—Subparagraph (B) of section 38(c)(4) of 

20 such Code, as amended by this Act, is amended by redesig21 nating clauses (vi) through (ix) as clauses (vii) through 

22 (x), respectively, and by inserting after clause (v) the fol23 lowing new clause: 

24 ‘‘(vi) the credit determined under sec25 tion 45N,’’. 


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1 (c) REPEAL OF TERMINATION.—Section 45N of such 

2 Code is amended by striking subsection (e). 

3 (d) EFFECTIVE DATE.— 

4 (1) IN GENERAL.—Except as provided in para5 graph (2), the amendments made by this section 

6 shall apply to taxable years beginning after the date 

7 of the enactment of this Act. 

8 (2) ALLOWANCE OF CREDIT AGAINST ALTER9 NATIVE MINIMUM TAX.—The amendments made by 

10 subsection (b) shall apply to credits determined 

11 under section 45N of the Internal Revenue Code of 

12 1986 in taxable years beginning after the date of the 

13 enactment of this Act, and to carrybacks of such 

14 credits. 

Æ 


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