‘‘(1) the original use of which commences with 
the taxpayer, and 
‘‘(2) which is placed in service by the taxpayer 
after the date of the enactment of this section. 
‘‘(d) ADVANCED MINE SAFETY EQUIPMENT PROP-
ERTY.—For purposes of this section, the term ‘advanced 
mine safety equipment property’ means any of the fol-
lowing: 
‘‘(1) Emergency communication technology or 
device which is used to allow a miner to maintain 
constant communication with an individual who is 
not in the mine. 
‘‘(2) Electronic identification and location de-
vice which allows an individual who is not in the 
mine to track at all times the movements and loca-
tion of miners working in or at the mine. 
‘‘(3) Emergency oxygen-generating, self-rescue 
device which provides oxygen for at least 90 min-
utes. 
‘‘(4) Pre-positioned supplies of oxygen which (in 
combination with self-rescue devices) can be used to 
provide each miner on a shift, in the event of an ac-
cident or other event which traps the miner in the 
mine or otherwise necessitates the use of such a self- 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00059
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
rescue device, the ability to survive for at least 48 
hours. 
‘‘(5) Comprehensive atmospheric monitoring 
system which monitors the levels of carbon mon-
oxide, methane, and oxygen that are present in all 
areas of the mine and which can detect smoke in the 
case of a fire in a mine. 
‘‘(e) COORDINATION WITH SECTION 179.—No ex-
penditures shall be taken into account under subsection 
(a) with respect to the portion of the cost of any property 
specified in an election under section 179. 
‘‘(f) REPORTING.—No deduction shall be allowed 
under subsection (a) to any taxpayer for any taxable year 
unless such taxpayer files with the Secretary a report con-
taining such information with respect to the operation of 
the mines of the taxpayer as the Secretary shall require. 
‘‘(g) TERMINATION.—This section shall not apply to 
property placed in service after December 31, 2008.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 263(a)(1) is amended by striking 
‘‘or’’ at the end of subparagraph (J), by striking the 
period at the end of subparagraph (K) and inserting 
‘‘, or’’, and by inserting after subparagraph (K) the 
following new subparagraph: 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00060
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
‘‘(L) expenditures for which a deduction is 
allowed under section 179E.’’. 
(2) Section 312(k)(3)(B) is amended by strik-
ing ‘‘or 179D’’ each place it appears in the heading 
and text thereof and inserting ‘‘179D, or 179E’’. 
(3) Paragraphs (2)(C) and (3)(C) of section 
1245(a) are each amended by inserting ‘‘179E,’’ 
after ‘‘179D,’’. 
(4) The table of sections for part VI of sub-
chapter B of chapter 1 is amended by inserting after 
the item relating to section 179D the following new 
item: 
‘‘Sec. 179E. Election to expense advanced mine safety equipment.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to costs paid or incurred after the 
date of the enactment of this Act. 
SEC. 235. MINE RESCUE TEAM TRAINING TAX CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 (relating to business related cred-
its) is amended by adding at the end the following new 
section: 
‘‘SEC. 45N. MINE RESCUE TEAM TRAINING CREDIT. 
‘‘(a) AMOUNT OF CREDIT.—For purposes of section 
38, the mine rescue team training credit determined under 
this section with respect to each qualified mine rescue 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00061
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
team employee of an eligible employer for any taxable year 
is an amount equal to the lesser of— 
‘‘(1) 20 percent of the amount paid or incurred 
by the taxpayer during the taxable year with respect 
to the training program costs of such qualified mine 
rescue team employee (including wages of such em-
ployee while attending such program), or 
‘‘(2) $10,000. 
‘‘(b) QUALIFIED MINE RESCUE TEAM EMPLOYEE.— 
For purposes of this section, the term ‘qualified mine res-
cue team employee’ means with respect to any taxable year 
any full-time employee of the taxpayer who is— 
‘‘(1) a miner eligible for more than 6 months 
of such taxable year to serve as a mine rescue team 
member as a result of completing, at a minimum, an 
initial 20-hour course of instruction as prescribed by 
the Mine Safety and Health Administration’s Office 
of Educational Policy and Development, or 
‘‘(2) a miner eligible for more than 6 months 
of such taxable year to serve as a mine rescue team 
member by virtue of receiving at least 40 hours of 
refresher training in such instruction. 
‘‘(c) ELIGIBLE EMPLOYER.—For purposes of this 
section, the term ‘eligible employer’ means any taxpayer 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00062
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
which employs individuals as miners in underground mines 
in the United States. 
‘‘(d) WAGES.—For purposes of this section, the term 
‘wages’ has the meaning given to such term by subsection 
(b) of section 3306 (determined without regard to any dol-
lar limitation contained in such section). 
‘‘(e) TERMINATION.—This section shall not apply to 
taxable years beginning after December 31, 2008.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Section 38(b) is amended by striking ‘‘and’’ at 
the end of paragraph (29), by striking the period at the 
end of paragraph (30) and inserting ‘‘, plus’’, and by add-
ing at the end the following new paragraph: 
‘‘(31) the mine rescue team training credit de-
termined under section 45N(a).’’. 
(c) NO DOUBLE BENEFIT.—Section 280C is amend-
ed by adding at the end the following new subsection: 
‘‘(e) MINE RESCUE TEAM TRAINING CREDIT.—No 
deduction shall be allowed for that portion of the expenses 
otherwise allowable as a deduction for the taxable year 
which is equal to the amount of the credit determined for 
the taxable year under section 45N(a).’’. 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by adding at the end the following new item: 
‘‘Sec. 45N. Mine rescue team training credit.’’. 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00063
Fmt 6652
Sfmt 6211
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2005. 
SEC. 236. WHISTLEBLOWER REFORMS. 
(a) AWARDS TO WHISTLEBLOWERS.— 
(1) IN GENERAL.—Section 7623 (relating to ex-
penses of detection of underpayments and fraud, 
etc.) is amended— 
(A) by striking ‘‘The Secretary’’ and in-
serting ‘‘(a) IN GENERAL.—The Secretary’’, 
(B) by striking ‘‘and’’ at the end of para-
graph (1) and inserting ‘‘or’’, 
(C) by striking ‘‘(other than interest)’’, 
and 
(D) by adding at the end the following new 
subsection: 
‘‘(b) AWARDS TO WHISTLEBLOWERS.— 
‘‘(1) IN GENERAL.—If the Secretary proceeds 
with any administrative or judicial action described 
in subsection (a) based on information brought to 
the Secretary’s attention by an individual, such indi-
vidual shall, subject to paragraph (2), receive as an 
award at least 15 percent but not more than 30 per-
cent of the collected proceeds (including penalties, 
interest, additions to tax, and additional amounts) 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00064
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
resulting from the action (including any related ac-
tions) or from any settlement in response to such ac-
tion. The determination of the amount of such 
award by the Whistleblower Office shall depend upon 
the extent to which the individual substantially con-
tributed to such action. 
‘‘(2) AWARD IN CASE OF LESS SUBSTANTIAL 
CONTRIBUTION.— 
‘‘(A) IN GENERAL.—In the event the ac-
tion described in paragraph (1) is one which the 
Whistleblower Office determines to be based 
principally on disclosures of specific allegations 
(other than information provided by the indi-
vidual described in paragraph (1)) resulting 
from a judicial or administrative hearing, from 
a governmental report, hearing, audit, or inves-
tigation, or from the news media, the Whistle-
blower Office may award such sums as it con-
siders appropriate, but in no case more than 10 
percent of the collected proceeds (including pen-
alties, interest, additions to tax, and additional 
amounts) resulting from the action (including 
any related actions) or from any settlement in 
response to such action, taking into account the 
significance of the individual’s information and 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00065
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
the role of such individual and any legal rep-
resentative of such individual in contributing to 
such action. 
‘‘(B) NONAPPLICATION
OF
PARAGRAPH 
WHERE INDIVIDUAL IS ORIGINAL SOURCE OF 
INFORMATION.—Subparagraph (A) shall not 
apply if the information resulting in the initi-
ation of the action described in paragraph (1) 
was originally provided by the individual de-
scribed in paragraph (1). 
‘‘(3) REDUCTION IN OR DENIAL OF AWARD.— 
If the Whistleblower Office determines that the 
claim for an award under paragraph (1) or (2) is 
brought by an individual who planned and initiated 
the actions that led to the underpayment of tax or 
actions described in subsection (a)(2), then the 
Whistleblower Office may appropriately reduce such 
award. If such individual is convicted of criminal 
conduct arising from the role described in the pre-
ceding sentence, the Whistleblower Office shall deny 
any award. 
‘‘(4) APPEAL
OF
AWARD
DETERMINATION.— 
Any determination regarding an award under para-
graph (1), (2), or (3) may, within 30 days of such 
determination, be appealed to the Tax Court (and 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00066
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS
the Tax Court shall have jurisdiction with respect to 
such matter). 
‘‘(5) APPLICATION OF THIS SUBSECTION.—This 
subsection shall apply with respect to any action— 
‘‘(A) against any taxpayer, but in the case 
of any individual, only if such individual’s gross 
income exceeds $200,000 for any taxable year 
subject to such action, and 
‘‘(B) if the tax, penalties, interest, addi-
tions to tax, and additional amounts in dispute 
exceed $2,000,000. 
‘‘(6) ADDITIONAL RULES.— 
‘‘(A) NO CONTRACT NECESSARY.—No con-
tract with the Internal Revenue Service is nec-
essary for any individual to receive an award 
under this subsection. 
‘‘(B) REPRESENTATION.—Any individual 
described in paragraph (1) or (2) may be rep-
resented by counsel. 
‘‘(C) SUBMISSION OF INFORMATION.—No 
award may be made under this subsection 
based on information submitted to the Sec-
retary unless such information is submitted 
under penalty of perjury.’’. 
(2) ASSIGNMENT TO SPECIAL TRIAL JUDGES.— 
VerDate Aug 31 2005 
23:42 Jul 31, 2006
Jkt 049200
PO 00000
Frm 00067
Fmt 6652
Sfmt 6201
E:\BILLS\H5970.PCS
H5970
ycherry on PROD1PC64 with BILLS