‘‘(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 
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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 
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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.’’. 
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(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) 
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