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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ADVANCED MINE SAFETY EQUIPMENT CREDIT 
IN LIEU OF EXPENSING. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 45R. ADVANCED MINE SAFETY EQUIPMENT CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
advanced mine safety equipment credit determined under 
this section for the taxable year is an amount equal to 
50 percent of the amount paid or incurred by the taxpayer 
during the taxable year for qualified advanced mine safety 
equipment property. 
‘‘(b) QUALIFIED ADVANCED MINE SAFETY EQUIP-
MENT PROPERTY.—For purposes of this section, the term 
‘qualified advanced mine safety equipment property’ 
means any advanced mine safety equipment property for 
use in any underground mine located in the United 
States— 
‘‘(1) the original use of which commences with 
the taxpayer, 
‘‘(2) which is property of a character subject to 
the allowance for depreciation, and 
‘‘(3) which is placed in service by the taxpayer 
after the date of the enactment of this section. 
‘‘(c) 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 
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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: 
‘‘(g) 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 45R(a).’’. 
(c) ALLOWANCE OF CREDIT AGAINST ALTERNATIVE 
MINIMUM TAX.—Subparagraph (B) of section 38(c)(4) of 
such Code is amended by redesignating clauses (vi) 
through (viii) as clauses (vii) through (ix), respectively, 
and by inserting after clause (v) the following new clause: 
‘‘(vi) the credit determined under sec-
tion 45R.’’. 
(d) REPEAL OF ELECTION TO EXPENSE ADVANCED 
MINE SAFETY EQUIPMENT.— 
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(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 45Q the following new item: 
‘‘Sec. 45R. 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, as amended by this Act, is amended by redesig-
nating clauses (vi) through (ix) as clauses (vii) through 
(x), respectively, and by inserting after clause (v) the fol-
lowing new clause: 
‘‘(vi) the credit determined under sec-
tion 45N,’’. 
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(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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