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- 
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. 
‘‘(d) BASIS ADJUSTMENT.—For purposes of this sub-
title, if a credit is determined under this section in connec-
tion with any expenditure for any property, the increase 
in the basis of such property which would (but for this 
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subsection) result from such expenditure shall be reduced 
by the amount of the credit so determined. 
‘‘(e) REPORTING.—No credit shall be determined 
under subsection (a) with respect to any taxpayer for any 
taxable year unless such taxpayer files with the Secretary 
a report containing such information with respect to the 
operation of the mines of the taxpayer as the Secretary 
shall require.’’. 
(b) DENIAL OF DOUBLE BENEFIT.—Section 280C of 
such Code is amended by adding at the end the following 
new subsection: 
‘‘(f) ADVANCED MINE SAFETY EQUIPMENT CRED-
IT.—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 45O(a).’’. 
(c) ALLOWANCE OF CREDIT AGAINST ALTERNATIVE 
MINIMUM TAX.—Subparagraph (B) of section 38(c)(4) of 
such Code, as amended by this Act, is amended by striking 
‘‘and’’ at the end of clause (iv), by striking the period at 
the end of clause (v) and inserting ‘‘, and’’, and by adding 
at the end the following new clause: 
‘‘(vi) the credit determined under sec-
tion 45O.’’. 
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(d) REPEAL OF ELECTION TO EXPENSE ADVANCED 
MINE SAFETY EQUIPMENT.— 
(1) Part VI of subchapter B of chapter 1 of 
such Code is amended— 
(A) by striking section 179E, and 
(B) by striking the item relating to such 
section in the table of sections of such part. 
(2) Section 263(a)(1) of such Code is amended 
by striking subparagraph (L), by striking ‘‘, or’’ at 
the end of subparagraph (K) and inserting a period, 
and by inserting ‘‘or’’ at the end of subparagraph 
(J). 
(3) Section 312(k)(3)(B) of such Code is 
amended by striking ‘‘179D, or 179E’’ each place it 
appears in the heading and text thereof and insert-
ing ‘‘or 179D’’. 
(4) Paragraphs (2)(C) and (3)(C) of section 
1245(a) of such Code are each amended by striking 
‘‘179E,’’. 
(e) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of such Code is amended by 
striking ‘‘plus’’ at the end of paragraph (30), by 
striking the period at the end of paragraph (31) and 
inserting ‘‘, plus’’, and by adding at the end the fol-
lowing: 
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‘‘(32) the advanced mine safety equipment 
credit determined under section 45O(a).’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by inserting after the item relating to sec-
tion 45N the following new item: 
‘‘Sec. 45O. Advanced mine safety equipment credit.’’. 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this Act. 
SEC. 2. MINE RESCUE TEAM TRAINING CREDIT INCREASED, 
ALLOWED AGAINST AMT, AND MADE PERMA-
NENT. 
(a) INCREASED CREDIT AMOUNT.—Subsection (a) of 
section 45N of the Internal Revenue Code of 1986 is 
amended— 
(1) by striking ‘‘20 percent’’ in paragraph (1) 
and inserting ‘‘40 percent’’, and 
(2) by striking ‘‘$10,000’’ in paragraph (2) and 
inserting ‘‘$20,000’’. 
(b) ALLOWANCE OF CREDIT AGAINST ALTERNATIVE 
MINIMUM TAX.—Subparagraph (B) of section 38(c)(4) of 
such Code is amended by striking ‘‘and’’ at the end of 
clause (iii), by striking the period at the end of clause (iv) 
and inserting ‘‘, and’’, and by adding at the end the fol-
lowing new clause: 
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‘‘(v) the credit determined under sec-
tion 45N.’’. 
(c) REPEAL OF TERMINATION.—Section 45N of such 
Code is amended by striking subsection (e). 
(d) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to taxable years beginning after the date 
of the enactment of this Act. 
(2) ALLOWANCE OF CREDIT AGAINST ALTER-
NATIVE MINIMUM TAX.—The amendments made by 
subsection (b) shall apply to credits determined 
under section 45N of the Internal Revenue Code of 
1986 in taxable years beginning after the date of the 
enactment of this Act, and to carrybacks of such 
credits. 
Æ 
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