TASK DEFINITION: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
PROBLEM: That section 4 of
Public Law 94-456 (43 U.S.C. 1611 note) is amended--
(1) by striking out ''subsection (a)'' in subsection (c)
and inserting in lieu thereof ''subsections (a) and (d)''; and
(2) by adding at the end the following:
''(d)(1) In order to convey to the Village Corporations named in
this subsection certain lands the Villages have selected under section
12(a) of the Settlement Act, the Secretary shall convey all right,
title, and interest of the United States in and to the surface estate
of the lands described in paragraph (2) to the Village Corporations
within Cook Inlet Region named in paragraph (2) in partial satisfaction
of each Village Corporation's statutory entitlement under section 12(a)
of the Settlement Act. Conveyances shall be made pursuant to sections
12(a) and 14(f) of the Settlement Act. The conveyances described in
paragraph (2) shall be made within 90 days after the date of enactment
of this subsection.
''(2) The lands described in this paragraph are to be conveyed to
Village Corporations as follows:
To Chickaloon-Moose Creek Native Association, Inc.:

seward meridian, alaska

Township 1 North, Range 20 West (Unsurveyed)
Sections 24, 25, and 36 (fractional).
To Knikatnu, Inc.:

seward meridian, alaska

Township 1 South, Range 20 West (Unsurveyed)
Section 1 (fractional).
Township 3 South, Range 20 West (Unsurveyed)
Section 3 (fractional);
Sections 4 and 9.
Township 1 North, Range 20 West (Unsurveyed)
Section 9 (fractional).
To Ninilchik Native Association, Inc.:

seward meridian, alaska

Township 1 South, Range 19 West (Unsurveyed)
Sections 29 and 32 (fractional).
Township 2 South, Range 19 West (Unsurveyed)
Sections 6 and 18 (fractional).
Township 2 South, Range 20 West (Unsurveyed)
Section 1 (fractional);
Sections 6 and 14;
Sections 23, 24, and 26 (fractional);
Sections 32 and 33;
Sections 34 and 35 (fractional).
Township 3 South, Range 20 West (Unsurveyed)
Section 10 (fractional).
Township 3 South, Range 21 West (Unsurveyed)
Sections 13 and 19 through 24, inclusive;
Section 25 (fractional);
Sections 32 and 34 (fractional).
Township 1 North, Range 20 West (Unsurveyed)
Sections 6 through 8 (fractional), inclusive;
Section 16;
Sections 22 and 23 (fractional);
Section 26.
Township 4 North, Range 19 West (Unsurveyed)
Sections 20 and 36.
To Seldovia Native Association, Inc.:

seward meridian, alaska

Township 2 South, Range 20 West (Unsurveyed)
Section 13 (fractional).
Township 3 South, Range 20 West (Unsurveyed)
Sections 7 and 8;
Section 16 (fractional);
Sections 17 and 18;
Sections 19 and 20 (fractional).
To Tyonek Native Corporation:

seward meridian, alaska

Township 1 South, Range 20 West (Unsurveyed)
Section 2 (fractional);
Section 3.
Township 2 South, Range 21 West (Unsurveyed)
Section 36.
Township 2 South, Range 20 West (Unsurveyed)
Section 12 (fractional);
Section 31.
Township 3 South, Range 20 West (Unsurveyed)
Sections 15, 21, and 30 (fractional).
Township 3 South, Range 21 West (Unsurveyed)
Section 26;
Sections 27 and 28 (fractional);
Sections 29 through 31 (fractional), inclusive;
Sections 33, 35, and 36 (fractional).
Township 1 North, Range 20 West (Unsurveyed)
Section 15 (fractional);
Section 35.
Aggregating approximately 29,900 acres, more or less.
''(3) No later than 180 days following the completion of the
conveyances required by paragraph (1), Cook Inlet Region, Inc., shall
convey to each of the Village Corporations referred to in paragraph (2)
the surface estate in such lands described in Appendix A of that
certain Agreement dated August 31, 1976, known as the Deficiency
Agreement, as the Village Corporations have identified, and in the
order they identified in their priority selection rounds, to satisfy
each Village Corporation's section 12(a) entitlement under the
Settlement Act.
''(4) If the Secretary does not convey the lands in paragraph (2)
within 90 days of the date of the enactment of this subsection, then
all right, title, and interest of the United States in and to the
surface estate of such lands shall nevertheless pass immediately to the
Village Corporations named in paragraph (2).
''(5) Nothing in this subsection shall be construed to increase or
decrease the entitlement under the Settlement Act of any of the Village
Corporations named in this subsection or of Cook Inlet Region, Inc.''.

SOLUTION: Amends Federal law to provide for conveyance of certain Alaskan lands under the Alaska Native Claims Settlement Act to: (1) Chickaloon-Moose Creek Native Association, Inc.; (2) Knikatnu, Inc.; (3) Ninilchik Native Association, Inc.; (4) Seldovia Native Association, Inc.; and (5) Tyonek Native Corporation.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Small Business Health Tax Credit
Act''.

SEC. 2. SMALL BUSINESS TAX CREDIT FOR 50 PERCENT OF HEALTH PREMIUMS.

(a) In General.--Subpart D of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 (relating to business-related
credits) is amended by adding at the end the following:

''SEC. 45G. EMPLOYEE HEALTH INSURANCE EXPENSES.

''(a) General Rule.--For purposes of section 38, in the case of a
qualified small employer, the employee health insurance expenses credit
determined under this section is an amount equal to the applicable
percentage of the amount paid by the taxpayer during the taxable year
for qualified employee health insurance expenses.
''(b) Applicable Percentage.--For purposes of subsection (a), the
applicable percentage is equal to--
''(1) 50 percent in the case of an employer with less than
26 qualified employees,
''(2) 40 percent in the case of an employer with more than
25 but less than 36 qualified employees, and
''(3) 30 percent in the case of an employer with more than
35 but less than 51 qualified employees.
''(c) Per Employee Dollar Limitation.--The amount of qualified
employee health insurance expenses taken into account under subsection
(a) with respect to any qualified employee for any taxable year shall
not exceed the maximum employer contribution for self-only coverage or
family coverage (as applicable) determined under section 8906(a) of
title 5, United States Code, for the calendar year in which such
taxable year begins.
''(d) Definitions and Special Rules.--For purposes of this
section--
''(1) Qualified small employer.--
''(A) In general.--The term 'qualified small
employer' means any small employer which provides
eligibility for health insurance coverage (after any
waiting period (as defined in section 9801(b)(4))) to
all qualified employees of the employer.
''(B) Small employer.--
''(i) In general.--For purposes of this
paragraph, the term 'small employer' means,
with respect to any calendar year, any employer
if such employer employed an average of not
less than 2 and not more than 50 qualified
employees on business days during either of the
2 preceding calendar years. For purposes of the
preceding sentence, a preceding calendar year
may be taken into account only if the employer
was in existence throughout such year.
''(ii) Employers not in existence in
preceding year.--In the case of an employer
which was not in existence throughout the 1st
preceding calendar year, the determination
under clause (i) shall be based on the average
number of qualified employees that it is
reasonably expected such employer will employ
on business days in the current calendar year.
''(2) Qualified employee health insurance expenses.--
''(A) In general.--The term 'qualified employee
health insurance expenses' means any amount paid by an
employer for health insurance coverage to the extent
such amount is attributable to coverage provided to any
employee while such employee is a qualified employee.
''(B) Exception for amounts paid under salary
reduction arrangements.--No amount paid or incurred for
health insurance coverage pursuant to a salary
reduction arrangement shall be taken into account under
subparagraph (A).
''(C) Health insurance coverage.--The term 'health
insurance coverage' has the meaning given such term by
paragraph (1) of section 9832(b) (determined by
disregarding the last sentence of paragraph (2) of such
section).
''(3) Qualified employee.--The term 'qualified employee'
means an employee of an employer who, with respect to any
period, is not provided health insurance coverage under--
''(A) a health plan of the employee's spouse,
''(B) title XVIII, XIX, or XXI of the Social
Security Act,
''(C) chapter 17 of title 38, United States Code,
''(D) chapter 55 of title 10, United States Code,
''(E) chapter 89 of title 5, United States Code, or
''(F) any other provision of law.
''(4) Employee--The term 'employee'--
''(A) means any individual, with respect to any
calendar year, who is reasonably expected to receive at
least $5,000 of compensation from the employer during
such year,
''(B) does not include an employee within the
meaning of section 401(c)(1), and
''(C) includes a leased employee within the meaning
of section 414(n).
''(5) Compensation.--The term 'compensation' means amounts
described in section 6051(a)(3).
''(e) Certain Rules Made Applicable.--For purposes of this section,
rules similar to the rules of section 52 shall apply.
''(f) Denial of Double Benefit.--No deduction or credit under any
other provision of this chapter shall be allowed with respect to
qualified employee health insurance expenses taken into account under
subsection (a).''.
(b) Credit To Be Part of General Business Credit.--Section 38(b) of
the Internal Revenue Code of 1986 (relating to current year business
credit) is amended by striking ''plus'' at the end of paragraph (14),
by striking the period at the end of paragraph (15) and inserting '',
plus'', and by adding at the end the following:
''(16) the employee health insurance expenses credit
determined under section 45G.''.
(c) Credit Allowed Against Minimum Tax.--
(1) In general.--Subsection (c) of section 38 of the
Internal Revenue Code of 1986 (relating to limitation based on
amount of tax) is amended by redesignating paragraph (4) as
paragraph (5) and by inserting after paragraph (3) the
following new paragraph:
''(4) Special rules for employee health insurance credit.--
''(A) In general.--In the case of the employee
health insurance credit--
''(i) this section and section 39 shall be
applied separately with respect to the credit,
and
''(ii) in applying paragraph (1) to the
credit--
''(I) the amounts in subparagraphs
(A) and (B) thereof shall be treated as
being zero, and
''(II) the limitation under
paragraph (1) (as modified by subclause
(I)) shall be reduced by the credit
allowed under subsection (a) for the
taxable year (other than the employee
health insurance credit).
''(B) Employee health insurance credit.--For
purposes of this subsection, the term 'employee health
insurance credit' means the credit allowable under
subsection (a) by reason of section 45G(a).''.
(2) Conforming amendments.--
(A) Subclause (II) of section 38(c)(2)(A)(ii) of
such Code is amended by inserting ''or the employee
health insurance credit'' after ''employee credit''.
(B) Subclause (II) of section 38(c)(3)(A)(ii) of
such Code is amended by inserting ''or the employee
health insurance credit'' after ''employee credit''.
(d) No Carrybacks.--Subsection (d) of section 39 of the Internal
Revenue Code of 1986 (relating to carryback and carryforward of unused
credits) is amended by adding at the end the following:
''(11) No carryback of section 45g credit before effective
date.--No portion of the unused business credit for any taxable
year which is attributable to the employee health insurance
expenses credit determined under section 45G may be carried
back to a taxable year ending before the date of the enactment
of section 45G.''.
(e) Clerical Amendment.--The table of sections for subpart D of
part IV of subchapter A of chapter 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following:

''Sec. 45G. Employee health insurance
expenses.''.
(f) Employer Outreach.--The Internal Revenue Service shall, in
conjunction with the Small Business Administration, develop materials
and implement an educational program to ensure that business personnel
are aware of--
(1) the eligibility criteria for the tax credit provided
under section 45G of the Internal Revenue Code of 1986 (as
added by this section),
(2) the methods to be used in calculating such credit,
(3) the documentation needed in order to claim such credit,
and
(4) any available health plan purchasing alliances
established under title II,
so that the maximum number of eligible businesses may claim the tax
credit.
(g) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after the
date of the enactment of this Act.

SOLUTION: Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.

PROBLEM: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Abandoned Mine Lands Reclamation
Reform Act of 2005''.

SEC. 2. AMENDMENTS TO SURFACE MINING ACT.

(a) Amendments to Section 401.--(1) Section 401 of the Surface
Mining Control and Reclamation Act of 1977 (30 U.S.C. 1231) is amended
as follows:
(A) In subsection (c) by striking paragraphs (2) and (6)
and redesignating paragraphs (3) through (13) in order as
paragraphs (2) through (11).
(B) In subsection (e)--
(i) in the second sentence, by striking ''the needs
of such fund'' and inserting ''achieving the purposes
of the transfers under section 402(h)''; and
(ii) in the third sentence, by inserting before the
period the following: ''for the purpose of the
transfers under section 402(h).''.
(2) Section 712(b) of the Surface Mining Control and Reclamation
Act of 1977 (30 U.S.C. 1302(b)) is amended by striking ''section
401(c)(11)'' and inserting ''section 401(c)(9)''.
(b) Amendments to Section 402.--Section 402 of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C. 1232) is amended as
follows:
(1) In subsection (a)--
(A) by striking ''35'' and inserting ''28'';
(B) by striking ''15'' and inserting ''12''; and
(C) by striking ''10 cents'' and inserting ''8
cents''.
(2) In subsection (b) by striking ''June 30, 2005'' and all
that follows through the end of the sentence and inserting
''September 30, 2020.''.
(3) In subsection (g)(1)(D) by striking ''in any area under
paragraph (2), (3), (4), or (5)'' and inserting ''under
paragraph (5)''.
(4) Subsection (g)(2) is amended to read as follows:
''(2) In making the grants referred to in paragraph (1)(C)
and the grants referred to in paragraph (5), the Secretary
shall ensure strict compliance by the States and Indian tribes
with the priorities set forth in section 403(a) until a
certification is made under section 411(a).''.
(5) In subsection (g)(3)--
(A) in the matter preceding subparagraph (A) by
striking ''paragraphs (2) and'' and inserting
''paragraph'';
(B) in subparagraph (A) by striking ''401(c)(11)''
and inserting ''401(c)(9)''; and
(C) by adding at the end the following:
''(E) For the purpose of paragraph (8).''.
(6) In subsection (g)(5)--
(A) by inserting ''(A)'' before the first sentence;
(B) in the first sentence by striking ''40'' and
inserting ''60'';
(C) in the last sentence by striking ''Funds
allocated or expended by the Secretary under paragraphs
(2), (3), or (4),'' and inserting ''Funds made
available under paragraph (3) or (4)''; and
(D) by adding at the end the following:
''(B) Any amount that is reallocated and available under section
411(h)(3) shall be in addition to amounts that are allocated under
subparagraph (A).''.
(7) Subsection (g)(6) is amended to read as follows:
''(6)(A) Any State with an approved abandoned mine reclamation
program pursuant to section 405 may receive and retain, without regard
to the 3-year limitation referred to in paragraph (1)(D), up to 10
percent of the total of the grants made annually to such State under
paragraphs (1) and (5) if such amounts are deposited into an acid mine
drainage abatement and treatment fund established under State law, from
which amounts (together with all interest earned on such amounts) are
expended by the State for the abatement of the causes and the treatment
of the effects of acid mine drainage in a comprehensive manner within
qualified hydrologic units affected by coal mining practices.
''(B) For the purposes of this paragraph, the term 'qualified
hydrologic unit' means a hydrologic unit--
''(i) in which the water quality has been significantly
affected by acid mine drainage from coal mining practices in a
manner that adversely impacts biological resources; and
''(ii) that contains lands and waters that are--
''(I) eligible pursuant to section 404 and include
any of the priorities set forth in section 403(a); and
''(II) the subject of expenditures by the State
from the forfeiture of bonds required under section 509
or from other States sources to abate and treat acid
mine drainage.''.
(8) Subsection (g)(7) is amended to read as follows:
''(7) In complying with the priorities set forth in section 403(a),
any State or Indian tribe may use amounts available in grants made
annually to such State or tribe under paragraphs (1) and (5) for the
reclamation of eligible lands and waters set forth in section 403(a)(3)
prior to the completion of reclamation projects under paragraphs (1)
and (2) of section 403(a) only if the expenditure of funds for such
reclamation is done in conjunction with the expenditure of funds for
reclamation projects under paragraphs (1) and (2) of section 403(a).''.
(9) Subsection (g)(8) is amended to read as follows:
''(8) In making the grants referred to in paragraph (1)(C), the
Secretary, using amounts allocated to a State or Indian tribe under
subparagraphs (A) or (B) of paragraph (1) or as necessary amounts
available to the Secretary under paragraph (3), shall assure total
grant awards of not less than $2,000,000 annually to each State and
each Indian tribe. Notwithstanding any other provision of law, this
paragraph applies to the State of Tennessee.''.
(c) Amendments to Section 403.--Section 403 of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C. 1233(a)) is amended as
follows:
(1) In subsection (a)--
(A) in paragraph (1) by striking ''general
welfare,'';
(B) in paragraph (2) by striking ''health, safety,
and general welfare'' and inserting ''health and
safety'', and inserting ''and'' after the semicolon at
the end;
(C) in paragraph (3) by striking the semicolon at
the end and inserting a period; and
(D) by striking paragraphs (4) and (5).
(2) In subsection (b)--
(A) by striking the heading and inserting ''Water
Supply Restoration.--''; and
(B) in paragraph (1) by striking ''up to 30 percent
of the''.
(3) In subsection (c) by inserting '', subject to the
approval of the Secretary,'' after ''amendments''.
(d) Amendment to Section 406.--Section 406(h) of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C. 1236(h)) is amended by
striking ''Soil Conservation Service'' and inserting ''Natural
Resources Conservation Service''.
(e) Further Amendment to Section 406.--Section 406 of the Surface
Mining Control and Reclamation Act of 1977 (30 U.S.C. 1236) is amended
by adding at the end the following:
''(i) There is authorized to be appropriated to the Secretary of
Agriculture, from amounts in the Treasury other than amounts in the
fund, such sums as may be necessary to carry out this section.''.
(f) Amendment to Section 408.--Section 408(a) of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C. 1238) is amended by
striking ''who owned the surface prior to May 2, 1977, and''.
(g) Amendments to Section 411.--Section 411 of the Surface Mining
Control and Reclamation Act of 1977 (30 U.S.C. 1240a) is amended as
follows:
(1) In subsection (a) by inserting ''(1)'' before the first
sentence, and by adding at the end the following:
''(2) The Secretary may, on the Secretary's own volition, make the
certification referred to in paragraph (1) on behalf of any State or
Indian tribe referred to in paragraph (1) if on the basis of the
inventory referred to in section 403(c) all reclamation projects
relating to the priorities set forth in section 403(a) for eligible
lands and water pursuant to section 404 in such State or tribe have
been completed. The Secretary shall only make such certification after
notice in the Federal Register and opportunity for public comment.''.
(2) By adding at the end the following:
''(h) State Share for Certain Certified States.--(1)(A) From moneys
referred to in subsection (a) of section 35 of the Mineral Leasing Act
(30 U.S.C. 191(a)) that are paid into the Treasury after the date of
the enactment of this subsection and that are not paid to States under
section 35 of the Mineral Leasing Act or reserved as part of the
reclamation fund under such section, the Secretary shall pay to each
qualified State, on a proportional basis, an amount equal to the sum of
the aggregate unappropriated amount allocated to such qualified State
under section 402(g)(1)(A).
''(B) In this paragraph the term 'qualified State' means a State
for which a certification is made under subsection (a) and in which
there are public domain lands available for leasing under the Mineral
Leasing Act (30 U.S.C. 181 et seq.)
''(2) Payments to States under this subsection shall be made,
without regard to any limitation in section 401(d), in the same manner
as if paid under section 35 of the Mineral Leasing Act (30 U.S.C. 191)
and concurrently with payments to States under that section.
''(3) The amount allocated to any State under section 402(g)(1)(A)
that is paid to such State as a result of a payment under paragraph (1)
of this subsection shall be reallocated and available for grants under
section 402(g)(5).''.
(h) Extension of Limitation on Application of Prohibition on
Issuance of Permit.--Section 510(e) of the Surface Mining Control and
Reclamation Act of 1977 (30 U.S.C. 1260(e)) is amended by striking
''2004'' and inserting ''2020''.

SEC. 3. TRANSFERS OF INTEREST EARNED BY ABANDONED MINE RECLAMATION
FUND.

Section 402(h) of the Surface Mining Control and Reclamation Act of
1977 (30 U.S.C. 1232(h)) is amended to read as follows:
''(h) Transfers of Interest Earned by Fund.--
''(1) In general.--The Secretary shall, as of the beginning
of each fiscal year beginning on or after October 1, 2005, and
before making any allocation with respect to the fiscal year
under subsection (g), use an amount not to exceed the amount of
interest that the Secretary estimates will be earned and paid
to the fund during the fiscal year to make the transfers
described in paragraph (2).
''(2) Transfers described.--The transfers referred to in
paragraph (1) are the following:
''(A) United mine workers of america combined
benefit fund.--A transfer to the United Mine Workers of
America Combined Benefit Fund, in an amount equal to
the difference between--
''(i) the amount that the trustees of the
Combined Benefit Fund estimate will be expended
from the premium accounts maintained by the
Combined Benefit Fund for the fiscal year of
the fund in which the transfer is made; minus
''(ii) the amount the trustees of the
Combined Benefit Fund estimate the Combined
Benefit Fund will receive during such fiscal
year in required health benefit premiums.
''(B) United mine workers of america 1992 benefit
plan.--A transfer to the United Mine Workers of America
1992 Benefit Plan, in an amount equal to the difference
between--
''(i) the amount that the trustees of the
1992 Benefit Plan estimate will be expended
from the 1992 Benefit Plan during the next
calendar year to provide the benefits required
by the 1992 Benefit Plan on the date of
enactment of this subparagraph; minus
''(ii) the amount that the trustees of the
1992 Benefit Plan estimate the 1992 Benefit
Plan will receive during such calendar year in
required monthly per beneficiary premiums,
including the amount of any security provided
to the 1992 Benefit Plan that is available for
use in the provision of benefits.
''(C) Multiemployer health benefit plan.--A
transfer to the multiemployer health benefit plan
established after July 20, 1992, by the parties that
are the settlors of the 1992 Benefit Plan referred to
in subparagraph (B), in an amount equal to the
difference between--
''(i) the amount that the trustees of the
multiemployer health benefit plan estimate will
be expended from such plan during the next
calendar year, to provide benefits no greater
than those provided by such plan on the date of
enactment of this subparagraph; minus
''(ii) the amount of income that such
trustees estimate such plan will receive during
such calendar year.
''(3) Adjustment.--If, for any fiscal year, the amount of a
transfer under subparagraph (A), (B), or (C) of paragraph (2)
is more or less than the amount required to be transferred
under that subparagraph, the Secretary shall appropriately
adjust the amount transferred under that subparagraph for the
next fiscal year.
''(4) Additional amounts.--
''(A) Previously credited interest.--
Notwithstanding any other provision of law, any
interest credited to the fund that has not previously
been transferred to the Combined Benefit Fund referred
to in paragraph (2)(A) under this section shall be
used--
''(i) to transfer to the Combined Benefit
Fund such amounts as are estimated by the
trustees of the Combined Benefit Fund to offset
the amount of any deficit in net assets in the
Combined Benefit Fund; and
''(ii) to the extent any such interest
remains after the transfer under clause (i), to
make the transfers described in subparagraphs
(A), (B), and (C) of paragraph (2).
''(B) Previously allocated amounts.--All amounts
allocated under subsection (g)(2), including interest,
before the date of enactment of this subparagraph for
the program set forth under section 406, but not
appropriated prior to such date, shall be available to
the Secretary to make the transfers described in
paragraph (2).
''(5) Limitations.--
''(A) Availability of funds for next fiscal year.--
The Secretary may make transfers under subparagraphs
(B) and (C) of paragraph (2) for a fiscal year only if
the Secretary determines, using actuarial projections
provided by the trustees of the Combined Benefit Fund
referred to in paragraph (2)(A), that amounts will be
available under paragraph (1), after such transfer, for
the next fiscal year for making the transfer under
paragraph (2)(A).
''(B) Rate of contributions of obligors.--A
transfer under paragraph (2)(C) shall not be made for a
fiscal year unless the persons that are obligated to
contribute to the plan referred to in paragraph (2)(C)
on the date of the transfer are obligated to make such
contributions at rates that are no less than those in
effect on the date of enactment of this subparagraph.
''(C) Number of eligible beneficiaries.--Transfers
under paragraph (2)(C) shall not exceed the amount
required to provide benefits required by the plan
referred to in paragraph (2)(C) to the number of
eligible beneficiaries under such plan as of December
31, 2005.''.

SEC. 4. PROVISIONS RELATING TO THE IMPLEMENTATION OF THIS ACT.

(a) Transition Rules.--(1) Amounts allocated under section
402(g)(2) of the Surface Mining Control and Reclamation Act of 1977 (30
U.S.C. 1232(g)(2)) (excluding interest) prior to the date of enactment
of this Act for the program set forth under section 406 of that Act (30
U.S.C. 1236), but not appropriated prior to such date, shall be
available in fiscal year 2005 and thereafter for the transfers referred
to in section 402(h) of such Act (30 U.S.C. 1232(h)), as amended by
this Act, in the same manner as are other amounts available for such
transfers.
(2) Notwithstanding any other provision of law, interest credited
to the fund established by section 401 of the Surface Mining Control
and Reclamation Act of 1977 (30 U.S.C. 1231) that is not transferred to
the Combined Benefit Fund referred to in section 402(h) of such Act (30
U.S.C. 1232(h)), as amended by this Act, prior to the date of enactment
of this Act shall be available in fiscal year 2005 and thereafter for
the transfers referred to in section 402(h) of such Act (30 U.S.C.
1232(h)), as amended by this Act, in the same manner as are other
amounts available for such transfers.
(b) Inventory.--Within one year after the date of enactment of this
Act, the Secretary of the Interior shall complete a review of all
additions made, pursuant to amendments offered by States and Indian
tribes after December 31, 1998, to the inventory referred to in section
403(c) of the Surface Mining Control and Reclamation Act of 1977 (30
U.S.C. 1233(c)) to ensure that such additions reflect eligible lands
and waters pursuant to section 404 of such Act (30 U.S.C. 1234) that
meet the priorities set forth in paragraphs (1) and (2) of section
403(a) of such Act (30 U.S.C. 1233(a) (1) and (2)), and are correctly
identified pursuant to such priorities. Any lands or waters that were
included in the inventory pursuant to the general welfare standard set
forth in section 403(a) of such Act (30 U.S.C. 1233(a)) before the date
of enactment of this Act that are determined in the review to no longer
meet the criteria set forth in paragraphs (1) and (2) of section 403(a)
of such Act, as amended by this Act, shall be removed from the
inventory.

SOLUTION:
Abandoned Mine Lands Reclamation Reform Act of 2005 - Amends the Surface Mining Control and Reclamation Act of 1977 to repeal the authorization that certain moneys in the Abandoned Mine Reclamation Fund may be used: (1) by the Secretary of Agriculture for reclamation of rural lands; and (2) by the Department of the Interior for studies by contract with organizations for advice and research and development projects technical assistance.

Reduces the reclamation fee required to be paid by operators of coal mining operations.

Revises Fund allocation requirements with respect to reclamation fees.

Repeals Fund objectives concerning: (1) protection , construction, or enhancement of public facilities affected by coal mining practices; and (2) development of publicly owned land adversely affected by coal mining practices, including land acquired for recreation and historic purposes, conservation, reclamation, and open space.

Expands certification guidelines to prescribe payments to: (1) qualified States and Indian tribes; and (2) non-qualified States and Indian tribes.

Prescribes procedural guidelines for transfers of interest earned by the Fund to: (1) the United Mine Workers of America Combined Benefit Fund; (2) the United Mine Workers of America 1992 Benefit Plan; and (3) a specified multiemployer health benefit plan.