122 
serting the following: ‘‘The Secretary shall pre-
scribe such regulations as may be necessary or 
appropriate to carry out this paragraph, includ-
ing such regulations as may be necessary or ap-
propriate to prevent the abuse of the purposes 
of this paragraph.’’ 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect as if included in 
section 103(b) of the Tax Increase Prevention and 
Reconciliation Act of 2005. 
(b) TECHNICAL CORRECTION REGARDING AUTHOR-
ITY TO EXERCISE REASONABLE CAUSE AND GOOD FAITH 
EXCEPTION.— 
(1) IN GENERAL.—Section 903(d)(2)(B)(iii) of 
the American Jobs Creation Act of 2004, as amend-
ed by section 303(a) of the Gulf Opportunity Zone 
Act of 2005, is amended by inserting ‘‘or the Sec-
retary’s delegate’’ after ‘‘the Secretary of the Treas-
ury’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall take effect as if included in 
the provisions of the American Jobs Creation Act of 
2004 to which it relates. 
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123 
TITLE 
III—SURFACE 
MINING 
CONTROL AND RECLAMATION 
ACT AMENDMENTS OF 2006 
SEC. 301. SHORT TITLE. 
This title may be cited as the ‘‘Surface Mining Con-
trol and Reclamation Act Amendments of 2006’’. 
Subtitle A—MINING CONTROL 
AND RECLAMATION 
SEC. 311. ABANDONED MINE RECLAMATION FUND AND 
PURPOSES. 
(a) IN GENERAL.—Section 401 of the Surface Min-
ing Control and Reclamation Act of 1977 (30 U.S.C. 
1231) is amended— 
(1) in subsection (c)— 
(A) by striking paragraphs (2) and (6); 
and 
(B) by redesignating paragraphs (3), (4), 
and (5) and paragraphs (7) through (13) as 
paragraphs (2) through (11), respectively; 
(2) by striking subsection (d) and inserting the 
following: 
‘‘(d) AVAILABILITY OF MONEYS; NO FISCAL YEAR 
LIMITATION.— 
‘‘(1) IN GENERAL.—Moneys from the fund for 
expenditures under subparagraphs (A) through (D) 
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124 
of section 402(g)(3) shall be available only when ap-
propriated for those subparagraphs. 
‘‘(2) NO FISCAL YEAR LIMITATION.—Appropria-
tions described in paragraph (1) shall be made with-
out fiscal year limitation. 
‘‘(3) OTHER
PURPOSES.—Moneys from the 
fund shall be available for all other purposes of this 
title without prior appropriation as provided in sub-
section (f).’’; 
(3) in subsection (e)— 
(A) in the second sentence, by striking 
‘‘the needs of such fund’’ and inserting ‘‘achiev-
ing the purposes of the transfers under section 
402(h)’’; and 
(B) in the third sentence, by inserting be-
fore the period the following: ‘‘for the purpose 
of the transfers under section 402(h)’’; and 
(4) by adding at the end the following: 
‘‘(f) GENERAL LIMITATION
ON OBLIGATION AU-
THORITY.— 
‘‘(1) IN
GENERAL.—From amounts deposited 
into the fund under subsection (b), the Secretary 
shall distribute during each fiscal year beginning 
after September 30, 2007, an amount determined 
under paragraph (2). 
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125 
‘‘(2) AMOUNTS.— 
‘‘(A) FOR
FISCAL
YEARS
2008
THROUGH 
2022.—For each of fiscal years 2008 through 
2022, the amount distributed by the Secretary 
under this subsection shall be equal to— 
‘‘(i) the amounts deposited into the 
fund under paragraphs (1), (2), and (4) of 
subsection (b) for the preceding fiscal year 
that were allocated under paragraphs (1) 
and (5) of section 402(g); plus 
‘‘(ii) the amount needed for the ad-
justment under section 402(g)(8) for the 
current fiscal year. 
‘‘(B) FISCAL
YEARS
2023
AND
THERE-
AFTER.—For fiscal year 2023 and each fiscal 
year thereafter, to the extent that funds are 
available, the Secretary shall distribute an 
amount equal to the amount distributed under 
subparagraph (A) during fiscal year 2022. 
‘‘(3) DISTRIBUTION.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), for each fiscal year, of the 
amount to be distributed to States and Indian 
tribes pursuant to paragraph (2), the Secretary 
shall distribute— 
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126 
‘‘(i) the amounts allocated under 
paragraph (1) of section 402(g), the 
amounts allocated under paragraph (5) of 
section 402(g), and any amount reallocated 
under section 411(h)(3) in accordance with 
section 411(h)(2), for grants to States and 
Indian tribes under section 402(g)(5); and 
‘‘(ii) the amounts allocated under sec-
tion 402(g)(8). 
‘‘(B) EXCLUSION.—Beginning on October 
1, 2007, certified States shall be ineligible to 
receive amounts under section 402(g)(1). 
‘‘(4) AVAILABILITY.—Amounts in the fund 
available to the Secretary for obligation under this 
subsection shall be available until expended. 
‘‘(5) ADDITION.— 
‘‘(A) IN
GENERAL.—Subject to subpara-
graph (B), the amount distributed under this 
subsection for each fiscal year shall be in addi-
tion to the amount appropriated from the fund 
during the fiscal year. 
‘‘(B) 
EXCEPTIONS.—Notwithstanding 
paragraph (3), the amount distributed under 
this subsection for the first 4 fiscal years begin-
ning on and after October 1, 2007, shall be 
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