[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 2616 Introduced in Senate (IS)]








109th CONGRESS
  2d Session
                                S. 2616

To amend the Surface Mining Control and Reclamation Act of 1977 and the 
Mineral Leasing Act to improve surface mining control and reclamation, 
                        and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 7, 2006

  Mr. Santorum (for himself and Mr. Specter) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Surface Mining Control and Reclamation Act of 1977 and the 
Mineral Leasing Act to improve surface mining control and reclamation, 
                        and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Surface Mining 
Control and Reclamation Act Amendments of 2006''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
                TITLE I--MINING CONTROL AND RECLAMATION

Sec. 101. Abandoned Mine Reclamation Fund and purposes.
Sec. 102. Reclamation fee.
Sec. 103. Objectives of Fund.
Sec. 104. Reclamation of rural land.
Sec. 105. Liens.
Sec. 106. Certification.
Sec. 107. Remining incentives.
Sec. 108. Extension of limitation on application of prohibition on 
                            issuance of permit.
                       TITLE II--MINERAL LEASING

Sec. 201. Mineral Leasing.
          TITLE III--COAL INDUSTRY RETIREE HEALTH BENEFIT ACT

Sec. 301. Certain related persons and successors in interest relieved 
                            of liability if premiums prepaid.
Sec. 302. Transfers to funds; premium relief.
Sec. 303. Other provisions.

                TITLE I--MINING CONTROL AND RECLAMATION

SEC. 101. ABANDONED MINE RECLAMATION FUND AND PURPOSES.

    (a) In General.--Section 401 of the Surface Mining 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) in subsection (d), by striking ``Moneys'' and inserting 
        ``Except as provided in subsection (f), moneys'';
            (3) in subsection (e)--
                    (A) in the second sentence, by striking ``the needs 
                of such fund'' and inserting ``achieving the purposes 
                of the transfers under section 402(h)''; and
                    (B) in the third sentence, by inserting before 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 Authority.--
            ``(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).
            ``(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 amount deposited into the fund 
                        under subsection (b) for the preceding fiscal 
                        year; minus
                            ``(ii) the amount expended by the Secretary 
                        under section 402(g)(3)(D) for the preceding 
                        fiscal year.
                    ``(B) Fiscal years 2023 and thereafter.--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.--For each fiscal year, of the amount to 
        be distributed pursuant to paragraph (2), the Secretary shall 
        distribute--
                    ``(A) the amount allocated under section 402(g)(5), 
                plus any amount reallocated under section 411(h)(4), 
                for grants to States and Indian tribes under section 
                402(g)(5);
                    ``(B) from any amounts not distributed under 
                subparagraph (A), the amount allocated under section 
                402(g)(8); and
                    ``(C) from any amounts not distributed under 
                subparagraphs (A) and (B), in any area under section 
                402(g)(3) or 402(g)(4).
            ``(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 subparagraph (B), the 
                amount distributed under this subsection for each 
                fiscal year shall be in addition 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 beginning on and after October 1, 
                2007, shall be equal to the following percentage of the 
                amount otherwise required to be distributed:
                            ``(i) 50 percent in fiscal year 2008.
                            ``(ii) 50 percent in fiscal year 2009.
                            ``(iii) 75 percent in fiscal year 2010.
                            ``(iv) 75 percent in fiscal year 2011.''.
    (b) Conforming Amendment.--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)''.

SEC. 102. RECLAMATION FEE.

    (a) Amounts.--
            (1) Fiscal years 2008-2012.--Effective October 1, 2007, 
        section 402(a) of the Surface Mining Control and Reclamation 
        Act of 1977 (30 U.S.C. 1232(a)) is amended--
                    (A) by striking ``35'' and inserting ``31.5'';
                    (B) by striking ``15'' and inserting ``13.5''; and
                    (C) by striking ``10 cents'' and inserting ``9 
                cents''.
            (2) Fiscal years 2013-2021.--Effective October 1, 2012, 
        section 402(a) of the Surface Mining Control and Reclamation 
        Act of 1977 (30 U.S.C. 1232(a)) (as amended by paragraph (1)) 
        is amended--
                    (A) by striking ``31.5'' and inserting ``28'';
                    (B) by striking ``13.5'' and inserting ``12''; and
                    (C) by striking ``9 cents'' and inserting ``8 
                cents''.
    (b) Duration.--Effective June 30, 2006, section 402(b) of the 
Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1232(b)) 
is amended by striking ``June 30, 2006'' and all that follows through 
the end of the sentence and inserting ``September 30, 2021.''.
    (c) Allocation of Funds.--Section 402(g) of the Surface Mining 
Control and Reclamation Act of 1977 (30 U.S.C. 1232(g)) is amended--
            (1) in paragraph (1)(D)--
                    (A) by inserting ``(except for grants awarded 
                during fiscal years 2008, 2009, and 2010 to the extent 
                not expended within 5 years)'' after ``this 
                paragraph''; and
                    (B) by striking ``in any area under paragraph (2), 
                (3), (4), or (5)'' and inserting ``under paragraph 
                (5)'';
            (2) by striking paragraph (2) and inserting:
    ``(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 
described in section 403(a) until a certification is made under section 
411(a).'';
            (3) in paragraph (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).'';
            (4) in paragraph (5)--
                    (A) by inserting ``(A)'' after ``(5)'';
                    (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).''; and
            (5) by striking paragraphs (6) through (8) and inserting 
        the following:
    ``(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 30 
percent of the total of the grants made annually to the State under 
paragraphs (1) and (5) if those 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 the 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) In 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 land and water that are--
                    ``(I) eligible pursuant to section 404 and include 
                any of the priorities described 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.
    ``(7) In complying with the priorities described in section 403(a), 
any State or Indian tribe may use amounts available in grants made 
annually to the State or tribe under paragraphs (1) and (5) for the 
reclamation of eligible land and water described in section 403(a)(3) 
before the completion of reclamation projects under paragraphs (1) and 
(2) of section 403(a) only if the expenditure of funds for the 
reclamation is done in conjunction with the expenditure of funds for 
reclamation projects under paragraphs (1) and (2) of section 403(a).
    ``(8)(A) In making the grants referred to in paragraph (1)(C), the 
Secretary, using amounts allocated to a State or Indian tribe under 
subparagraph (A) or (B) of paragraph (1) or to the extent amounts are 
available to the Secretary under section 401(f), shall ensure that the 
total grant awards of not less than $3,000,000 annually are made to 
each State and each Indian tribe.
    ``(B) Notwithstanding any other provision of law, this paragraph 
applies to the States of Tennessee and Missouri.''.
    (d) Transfers of Interest Earned by Abandoned Mine Reclamation 
Fund.--Section 402 of the Surface Mining Control and Reclamation Act of 
1977 (30 U.S.C. 1232) is amended by striking subsection (h) and 
inserting the following:
    ``(h) Transfers of Interest Earned by Fund.--
            ``(1) In general.--
                    ``(A) Transfers to combined benefit fund.--As soon 
                as practicable after the beginning of fiscal year 2007 
                and each fiscal year thereafter, and before making any 
                allocation with respect to the fiscal year under 
                subsection (g), the Secretary shall 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 transfer described in 
                paragraph (2)(A).
                    ``(B) Transfers to 1992 and 1993 plans.--As soon as 
                practicable after the beginning of fiscal year 2008 and 
                each fiscal year thereafter, and before making any 
                allocation with respect to the fiscal year under 
                subsection (g), the Secretary shall 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 (reduced by the amount used under 
                subparagraph (A)) to make the transfers described in 
                paragraphs (2)(B) and (2)(C).
            ``(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 equal to the amount that 
                the trustees of the Combined Benefit Fund estimate will 
                be expended from the fund for the fiscal year in which 
                the transfer is made, reduced by--
                            ``(i) the amount the trustees of the 
                        Combined Benefit Fund estimate the Combined 
                        Benefit Fund will receive during the fiscal 
                        year in--
                                    ``(I) required premiums; and
                                    ``(II) payments paid by Federal 
                                agencies in connection with benefits 
                                provided by the Combined Benefit Fund; 
                                and
                            ``(ii) the amount the trustees of the 
                        Combined Benefit Fund estimate will be expended 
                        during the fiscal year to provide health 
                        benefits to beneficiaries who are unassigned 
                        beneficiaries solely as a result of the 
                        application of section 9706(h)(1) of the 
                        Internal Revenue Code of 1986, but only to the 
                        extent that such amount does not exceed the 
                        amounts described in section 35(c)(1) of the 
                        Mineral Leasing Act (30 U.S.C. 191(c)) that the 
                        Secretary estimates will be available to pay 
                        such estimated expenditures.
                    ``(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 UMWA Benefit Plan estimate will be 
                        expended from the 1992 UMWA Benefit Plan during 
                        the next calendar year to provide the benefits 
                        required by the 1992 UMWA Benefit Plan on the 
                        date of enactment of this subparagraph; minus
                            ``(ii) the amount that the trustees of the 
                        1992 UMWA Benefit Plan estimate the 1992 UMWA 
                        Benefit Plan will receive during the next 
                        calendar year in required monthly per 
                        beneficiary premiums, including the amount of 
                        any security provided to the 1992 UMWA 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 UMWA Benefit Plan referred 
                to in subparagraph (B), in an amount equal to--
                            ``(i) the amount that the trustees of the 
                        Multiemployer Health Benefit Plan estimate will 
                        be expended from the Plan during the next 
                        calendar year, to provide benefits no greater 
                        than those provided by the Plan as of December 
                        31, 2006; and
                            ``(ii) calculated with respect to those 
                        beneficiaries actually enrolled in the Plan as 
                        of December 31, 2006, who are eligible to 
                        receive benefits under the Plan on the first 
                        day of the calendar year for which the transfer 
                        is made.
                    ``(D) Individuals considered enrolled.--For 
                purposes of subparagraph (C), any individual who was 
                eligible to receive benefits from the Plan as of the 
                date of enactment of this subsection, even though 
                benefits were being provided to the individual pursuant 
                to a settlement agreement approved by order of a 
                bankruptcy court entered on or before September 30, 
                2004, will be considered to be actually enrolled in the 
                Plan and shall receive benefits from the Plan beginning 
                on December 31, 2006.
            ``(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) before the date of 
                enactment of this subparagraph for the program 
                described in section 406, but not appropriated before 
                that 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 calendar 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 
                the transfer, for the next fiscal year for making the 
                transfer under paragraph (2)(A).
                    ``(B) Rate of contributions of obligors.--
                            ``(i) In general.--
                                    ``(I) Rate.--A transfer under 
                                paragraph (2)(C) shall not be made for 
                                a calendar 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 the contributions at rates that 
                                are no less than those in effect on the 
                                date of enactment of this subsection.
                                    ``(II) Application.--The 
                                contributions described in subclause 
                                (I) shall be applied first to the 
                                provision of benefits to those plan 
                                beneficiaries who are not described in 
                                paragraph (2)(C)(ii).
                            ``(ii) Initial contributions.--From the 
                        date of enactment of the Surface Mining Control 
                        and Reclamation Act Amendments of 2006 through 
                        December 31, 2010, the persons that, on the 
                        date of enactment of that Act, are obligated to 
                        contribute to the plan referred to in paragraph 
                        (2)(C) shall be obligated, collectively, to 
                        make contributions equal to the amount required 
                        to be transferred under paragraph (2)(C), less 
                        the amount actually transferred due to the 
                        operation of subparagraph (C).
                            ``(iii) Division.--The collective annual 
                        contribution obligation required under clause 
                        (ii) shall be divided among the persons subject 
                        to the obligation, and applied uniformly, based 
                        on the hours worked for which contributions 
                        referred to in clause (i) would be owed.
                    ``(C) Phase-in of transfers.--For each of calendar 
                years 2008 through 2010, the transfers required under 
                subparagraphs (B) and (C) of paragraph (2) shall equal 
                the following amounts:
                            ``(i) For calendar year 2008, the Secretary 
                        shall make transfers equal to 25 percent of the 
                        amounts that would otherwise be required under 
                        subparagraphs (B) and (C) of paragraph (2).
                            ``(ii) For calendar year 2009, the 
                        Secretary shall make transfers equal to 50 
                        percent of the amounts that would otherwise be 
                        required under subparagraphs (B) and (C) of 
                        paragraph (2).
                            ``(iii) For calendar year 2010, the 
                        Secretary shall make transfers equal to 75 
                        percent of the amounts that would otherwise be 
                        required under subparagraphs (B) and (C) of 
                        paragraph (2).''.

SEC. 103. OBJECTIVES OF FUND.

    Section 403 of the Surface Mining Control and Reclamation Act of 
1977 (30 U.S.C. 1233) is amended--
            (1) in subsection (a)--
                    (A) in paragraph (1), by striking ``general 
                welfare,'';
                    (B) in paragraph (2)--
                            (i) by striking ``health, safety, and 
                        general welfare'' and inserting ``health and 
                        safety''; and
                            (ii) by 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 subsection heading and 
                inserting ``Water Supply Restoration.--''; and
                    (B) in paragraph (1), by striking ``up to 30 
                percent of the''; and
            (3) in the second sentence of subsection (c), by inserting 
        ``, subject to the approval of the Secretary,'' after 
        ``amendments''.

SEC. 104. RECLAMATION OF RURAL LAND.

    (a) Administration.--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''.
    (b) Authorization of Appropriations for Carrying Out Rural Land 
Reclamation.--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 are 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.''.

SEC. 105. LIENS.

    Section 408(a) of the Surface Mining Control and Reclamation Act of 
1977 (30 U.S.C. 1238) is amended in the last sentence by striking ``who 
owned the surface prior to May 2, 1977, and''.

SEC. 106. CERTIFICATION.

    Section 411 of the Surface Mining Control and Reclamation Act of 
1977 (30 U.S.C. 1240a) is amended--
            (1) in subsection (a)--
                    (A) by inserting ``(1)'' before the first sentence; 
                and
                    (B) by adding at the end the following:
    ``(2)(A) The Secretary may, on the initiative of the Secretary, 
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 described in section 403(a) for eligible 
land and water pursuant to section 404 in the State or tribe have been 
completed.
    ``(B) The Secretary shall only make the certification after notice 
in the Federal Register and opportunity for public comment.''; and
            (2) by adding at the end the following:
    ``(h) Payments to States and Indian Tribes.--
            ``(1) In general.--
                    ``(A) Payments.--From funds referred to in section 
                35(a) 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 available to 
                be paid to States under section 35 of that Act, 
                reserved as part of the reclamation fund under that 
                section, or paid under section 35(c) of that Act, the 
                Secretary shall make payments to States or Indian 
                tribes for the amount due for the aggregate 
                unappropriated amount allocated to the State or Indian 
                tribe under subparagraph (A) or (B) of section 
                402(g)(1).
                    ``(B) Amount due.--In this paragraph, the term 
                `amount due' means the unappropriated amount allocated 
                to a State or Indian tribe before October 1, 2007, 
                under subparagraph (A) or (B) of section 402(g)(1).
                    ``(C) Schedule.--Subject to subparagraph (E), 
                payments under subparagraph (A) shall be made in 10 
                equal annual installments, beginning with fiscal year 
                2008.
                    ``(D) Use of funds.--
                            ``(i) Certified states and indian tribes.--
                        A State or Indian tribe that makes a 
                        certification under subsection (a) in which the 
                        Secretary concurs shall use any amounts 
                        provided under this paragraph for the purposes 
                        established by the State legislature or tribal 
                        council of the Indian tribe, with priority 
                        given for addressing the impacts of mineral 
                        development.
                            ``(ii) Uncertified states and indian 
                        tribes.--A State or Indian tribe that has not 
                        made a certification under subsection (a) in 
                        which the Secretary has concurred shall use any 
                        amounts provided under this paragraph for the 
                        purposes described in section 403.
                    ``(E) Phase-in of payments.--
                            ``(i) In general.--Notwithstanding any 
                        other provision of this Act, the first 3 annual 
                        installments paid to any State or Indian tribe 
                        beginning with fiscal year 2008 shall be 
                        reduced, respectively, to 25 percent, 50 
                        percent, and 75 percent of the amounts 
                        otherwise required under subparagraph (A).
                            ``(ii) Installments.--Amounts withheld from 
                        the first 3 annual installments as provided 
                        under subparagraph (C) shall be paid in 2 equal 
                        annual installments beginning with fiscal year 
                        2018.
            ``(2) Subsequent state and indian tribe share for certain 
        certified states and indian tribes.--
                    ``(A) In general.--From moneys referred to in 
                section 35(a) 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 
                available to be paid to States or Indian tribes under 
                section 35(c) of that Act, the Secretary shall pay to 
                each qualified State or Indian tribe, on a proportional 
                basis, an amount equal to the sum of the aggregate 
                unappropriated amount allocated on or after October 1, 
                2007, to the qualified State or Indian tribe under 
                subparagraph (A) or (B) of section 402(g)(1).
                    ``(B) Qualified state or indian tribe defined.--In 
                this paragraph the term `qualified State or Indian 
                tribe' means a State or Indian tribe for which a 
                certification is made under subsection (a) in which the 
                Secretary concurs and in which there are public domain 
                lands available for leasing under the Mineral Leasing 
                Act (30 U.S.C. 181 et seq.).
            ``(3) Manner of payment.--
                    ``(A) In general.--Subject to subparagraph (B), 
                payments to States or Indian tribes 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.
                    ``(B) Initial payments.--The first 3 payments made 
                to any State or Indian tribe shall be reduced to 25 
                percent, 50 percent, and 75 percent, respectively, of 
                the amounts otherwise required under paragraph (2)(A).
            ``(4) Reallocation.--
                    ``(A) In general.--The amount allocated to any 
                State or Indian tribe under subparagraph (A) or (B) of 
                section 402(g)(1) that is paid to the State or Indian 
                tribe as a result of a payment under paragraph (1) or 
                (2) shall be reallocated and available for grants under 
                section 402(g)(5).
                    ``(B) Allocation.--The grants shall be allocated 
                based on the amount of coal historically produced 
                before August 3, 1977, in the same manner as under 
                section 402(g)(5).''

SEC. 107. REMINING INCENTIVES.

    Title IV of the Surface Mining Control and Reclamation Act of 1977 
(30 U.S.C. 1231 et seq.) is amended by adding at the following:

``SEC. 415. REMINING INCENTIVES.

    ``(a) In General.--Notwithstanding any other provision of this Act, 
the Secretary may, after opportunity for public comment, promulgate 
regulations that describe conditions under which amounts in the fund 
may be used to provide incentives to promote remining of eligible land 
under section 404 in a manner that leverages the use of amounts from 
the fund to achieve more reclamation with respect to the eligible land 
than would be achieved without the incentives.
    ``(b) Requirements.--Any regulations promulgated under subsection 
(a) shall specify that the incentives shall apply only if the Secretary 
determines, with the concurrence of the State regulatory authority 
referred to in title V, that, without the incentives, the eligible land 
would not be likely to be remined and reclaimed.
    ``(c) Incentives.--
            ``(1) In general.--Incentives that may be considered for 
        inclusion in the regulations promulgated under subsection (a) 
        include, but are not limited to--
                    ``(A) a rebate or waiver of the reclamation fees 
                required under section 402(a); and
                    ``(B) the use of amounts in the fund to provide 
                financial assurance for remining operations in lieu of 
                all or a portion of the performance bonds required 
                under section 509.
            ``(2) Limitations.--
                    ``(A) Use.--A rebate or waiver under paragraph 
                (1)(A) shall be used only for operations that--
                            ``(i) remove or reprocess abandoned coal 
                        mine waste; or
                            ``(ii) conduct remining activities that 
                        meet the priorities specified in paragraph (1) 
                        or (2) of section 403(a).
                    ``(B) Amount.--The amount of a rebate or waiver 
                provided as an incentive under paragraph (1)(A) to 
                remine or reclaim eligible land shall not exceed the 
                estimated cost of reclaiming the eligible land under 
                this section.''.

SEC. 108. 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 in the last sentence by striking 
``2004'' and inserting ``2020''.

                       TITLE II--MINERAL LEASING

SEC. 201. MINERAL LEASING.

    Section 35 of the Mineral Leasing Act (30 U.S.C. 191) is amended--
            (1) in subsection (a)--
                    (A) by striking ``subsection (b)'' and inserting 
                ``subsections (b), (c), and (d)'';
                    (B) by striking ``50 per centum thereof shall be 
                paid by the Secretary of the Treasury to the State 
                other than Alaska'' and inserting ``each State other 
                than Alaska shall be paid by the Secretary of the 
                Treasury an amount equal to 50 per centum of the amount 
                received''; and
                    (C) by inserting ``of the total'' after ``40 per 
                centum'';
            (2) in subsection (b)--
                    (A) by striking ``(b) In determining'' and 
                inserting the following:
    ``(b) Determination of Payment Amounts.--
            ``(1) In general.--In determining''; and
                    (B) by adding at the end the following:
            ``(3) Basis for payment calculation.--The calculation of 
        the 50 per centum to be paid to States under subsection (a) 
        shall be made based on all money received, and shall not be 
        reduced by payments made under subsection (c).''; and
            (3) by adding at the end the following:
    ``(c) Amounts Received From Coal Leases.--From amounts referred to 
in subsection (a) that are from sales, bonuses, royalties (including 
interest charges), and rentals collected from coal leases and are paid 
into the Treasury of the United States after the date of the enactment 
of this subsection, the Secretary shall for fiscal year 2008 and each 
fiscal year thereafter, make the following payments:
            ``(1) The amount that the trustees of the Combined Fund (as 
        defined in section 9701(a)(5) of the Internal Revenue Code of 
        1986) estimate will be expended from premium accounts 
        maintained by the fund for the fiscal year to provide benefits 
        for beneficiaries who are unassigned beneficiaries solely as a 
        result of the application of section 9706(h)(1) of the Internal 
        Revenue Code of 1986, subject to the following limitations:
                    ``(A) For fiscal year 2008, the amount paid under 
                this paragraph shall equal 45 percent of the amount 
                that would otherwise be required.
                    ``(B) For fiscal year 2009, the amount paid under 
                this paragraph shall equal 60 percent of the amount 
                that would otherwise be required.
                    ``(C) For fiscal year 2010, the amount paid under 
                this paragraph shall equal 85 percent of the amount 
                that would otherwise be required.
            ``(2) On certification by the trustees of any plan 
        described in section 402(h)(2) of the Surface Mining Control 
        and Reclamation Act of 1977 (30 U.S.C. 1232(h)(2)) that the 
        amount available for transfer by the Secretary pursuant to that 
        section (determined after application of any limitation under 
        section 402(h)(5) of such Act) is less than the amount required 
        to be transferred, the Secretary shall pay to the plan (after 
        the subtractions for payments made under subsection (e)) the 
        amount necessary to meet the requirement of section 402(h)(2) 
        of that Act.
            ``(3) To the Combined Fund (as defined in section 
        9701(a)(5) of the Internal Revenue Code of 1986), $9,000,000 on 
        October 1, 2007, $9,000,000 on October 1, 2008, and $9,000,000 
        on October 1, 2009 (which amounts shall not be exceeded) to 
        provide a refund of any premium (as described in section 
        9704(a) of the Internal Revenue Code of 1986) paid on or before 
        September 7, 2000, to the Combined Fund, plus interest on the 
        premium calculated at the rate of 7.5 percent per year, on a 
        proportional basis and to be paid not later than 60 days after 
        the date on which each payment is received by the Combined 
        Fund, to those signatory operators (to the extent that the 
        Combined Fund has not previously returned the premium amounts 
        to the operators), or any related persons to the operators (as 
        defined in section 9701(c) of the Internal Revenue Code of 
        1986), or their heirs, successors, or assigns who have been 
        denied the refunds as the result of final judgments or 
        settlements if prior to the date of enactment of this 
        subsection the signatory operator (or any related person to the 
        operator)--
                    ``(A) had all of its beneficiary assignments made 
                under section 9706 of the Internal Revenue Code of 1986 
                voided by the Commissioner of the Social Security 
                Administration;
                    ``(B) was subject to a final judgment or final 
                settlement of litigation adverse to a claim by the 
                operator that the assignment of beneficiaries under 
                section 9706 of the Internal Revenue Code of 1986 was 
                unconstitutional as applied to the operator; and
                    ``(C) paid to the Combined Fund any premium amount 
                that had not been refunded.
            ``(4) From any additional available moneys referred to in 
        this subsection, payments for amounts referred to in sections 
        411(h)(1)(A) and 411(h)(2)(A) of the Surface Mining Control and 
        Reclamation Act of 1977 (30 U.S.C. 1240a(h)(1)(A) and 
        1240a(h)(2)(A)).
    ``(d) The calculation of the 40 per centum to be paid to the 
reclamation fund under subsection (a) shall be made based on all money 
received, and shall not be reduced by payments made under subsection 
(c).
    ``(e)(1) Notwithstanding subsection (a), for each of fiscal years 
2007 through 2021, from all excess receipts received from sales, 
bonuses, royalties (including interest charges), and rentals collected 
from coal leases and referred to in subsection (a) that are deposited 
into the Treasury, all excess receipts up to $320,000,000 shall be used 
by the Secretary to make payments to meet the requirements of section 
402(h)(2) of the Surface Mining Control and Reclamation Act of 1977 (30 
U.S.C. 1232(h)(2)).
    ``(2) For purposes of paragraph (1), excess receipts shall be the 
amount calculated on the basis of the difference between the prevailing 
market prices on which the sales, bonuses, royalties, and rentals were 
made and 110 percent of the projected market prices for that fiscal 
year, as contained in the economic assumptions underlying the 
Concurrent Resolution on the Budget, under section 301 of the 
Congressional Budget and Impoundment Control Act of 1974 (2 U.S.C. 
632).
    ``(3) Funds for payment under paragraph (1) shall be available to 
the Secretary for obligation under this Act without fiscal year 
limitation, to remain available until expended.
    ``(f) In the event that amounts available to the Secretary of the 
Treasury for the payments described in subsection (c) are insufficient 
for the Secretary to make each described payment in full for any fiscal 
year, the Secretary shall adjust the payments so that--
            ``(1) each payment for the fiscal year is a percentage of 
        the amount described; and
            ``(2) the percentage paid is the same for all payments made 
        under those subsections for the fiscal year.''.

          TITLE III--COAL INDUSTRY RETIREE HEALTH BENEFIT ACT

SEC. 301. CERTAIN RELATED PERSONS AND SUCCESSORS IN INTEREST RELIEVED 
              OF LIABILITY IF PREMIUMS PREPAID.

    (a) Combined Benefit Fund.--
            (1) In general.--Section 9704 of the Internal Revenue Code 
        of 1986 (relating to liability of assigned operators) is 
        amended by adding at the end the following new subsection:
    ``(j) Prepayment of Premium Liability.--
            ``(1) In general.--If--
                    ``(A) 1 or more assigned operators to which this 
                subsection applies (or any related person to any such 
                assigned operator) are members of a controlled group of 
                corporations (within the meaning of section 52(a)) the 
                common parent of which--
                            ``(i) is a corporation the shares of which 
                        are publicly traded on a United States 
                        exchange, and
                            ``(ii) is jointly and severally liable for 
                        any premium under this section which (but for 
                        this subsection) would be required to be paid 
                        by the assigned operators or related person, 
                        and
                    ``(B) a payment meeting the requirements of 
                paragraph (3) is made to the Combined Fund by or on 
                behalf of the assigned operators or related person,
        then such common parent (and no other person) shall be liable 
        for any premium under this section for which the assigned 
        operators or related person would otherwise be liable.
            ``(2) Assigned operators to which subsection applies.--This 
        subsection shall apply to any assigned operator if--
                    ``(A) the assigned operator (or a related person to 
                the assigned operator)--
                            ``(i) made contributions to the 1950 UMWA 
                        Benefit Plan and the 1974 UMWA Benefit Plan for 
                        employment during the period covered by the 
                        1988 agreement; and
                            ``(ii) is not a 1988 agreement operator; 
                        and
                    ``(B) the assigned operator (and all related 
                persons to the assigned operator) are not actively 
                engaged in the production of coal as of July 1, 2005.
        A person shall not fail to be treated as an assigned operator 
        to which this subsection applies solely because the person 
        ceases to be an assigned operator by reason of section 
        9706(h)(1) if the person otherwise meets the requirements of 
        this subsection and is liable for the payment of premiums under 
        section 9706(h)(3).
            ``(3) Requirements.--A payment meets the requirements of 
        this paragraph if--
                    ``(A) the amount of the payment is not less than 
                the present value of the total premium liability under 
                this chapter with respect to the Combined Fund of the 
                assigned operators or related persons described in 
                paragraph (1) or their assignees, as determined by the 
                operator's or related person's enrolled actuary (as 
                defined in section 7701(a)(35)) using actuarial methods 
                and assumptions each of which is reasonable and which 
                are reasonable in the aggregate, as determined by such 
                enrolled actuary;
                    ``(B) a signed actuarial report is filed with the 
                Secretary of Labor by such enrolled actuary 
                containing--
                            ``(i) the date of the actuarial valuation 
                        applicable to the report; and
                            ``(ii) a statement by the enrolled actuary 
                        signing the report that to the best of the 
                        actuary's knowledge the report is complete and 
                        accurate and that in the actuary's opinion the 
                        actuarial assumptions used are in the aggregate 
                        reasonably related to the experience of the 
                        operator and to reasonable expectations; and
                    ``(C) 90 calendar days have elapsed after the 
                report required by subparagraph (B) is filed with the 
                Secretary of Labor, and the Secretary of Labor has not 
                notified the assigned operator in writing that the 
                requirements of this paragraph have not been satisfied.
            ``(4) Use of prepayment.--The Combined Fund shall--
                    ``(A) establish and maintain an account for each 
                assigned operator or related person by, or on whose 
                behalf, a payment described in paragraph (3) was made,
                    ``(B) credit such account with such payment (and 
                any earnings thereon), and
                    ``(C) use all amounts in such account exclusively 
                to pay premiums that would (but for this subsection) be 
                required to be paid by the assigned operator.
        Upon termination of the obligations for the premium liability 
        of any assigned operator or related person for which such 
        account is maintained, all funds remaining in such account (and 
        earnings thereon) shall be refunded to such person as may be 
        designated by the common parent described in paragraph 
        (1)(A).''.
    (b) Individual Employer Plans.--Section 9711(c) of the Internal 
Revenue Code of 1986 (relating to joint and several liability) is 
amended to read as follows:
    ``(c) Joint and Several Liability of Related Persons.--
            ``(1) In general.--Except as provided in paragraph (2), 
        each related person of a last signatory operator to which 
        subsection (a) or (b) applies shall be jointly and severally 
        liable with the last signatory operator for the provision of 
        health care coverage described in subsection (a) or (b).
            ``(2) Liability limited if security provided.--If--
                    ``(A) 1 or more last signatory operators to which 
                this paragraph applies (or any related person to any 
                such last signatory operator) are members of a 
                controlled group of corporations (within the meaning of 
                section 52(a)) the common parent of which--
                            ``(i) is a corporation the shares of which 
                        are publicly traded on a United States 
                        exchange, and
                            ``(ii) is jointly and severally liable for 
                        the provision of health care under this section 
                        which, but for this paragraph, would be 
                        required to be provided by the last signatory 
                        operators or related person, and
                    ``(B) security meeting the requirements of 
                paragraph (4) is provided by or on behalf of the last 
                signatory operators or related person,
        then, as of the date the security is provided, such common 
        parent (and no other person) shall be liable for the provision 
        of health care under this section which the last signatory 
        operators or related person would otherwise be required to 
        provide.
            ``(3) Last signatory operators to which paragraph (2) 
        applies.--This subsection shall apply to any last signatory 
        operator if--
                    ``(A) the last signatory operator is an assigned 
                operator meeting the requirements of section 
                9704(j)(2), or
                    ``(B) the last signatory operator is not an 
                assigned operator and--
                            ``(i) the last signatory operator (or a 
                        related person to the last signatory 
                        operator)--
                                    ``(I) made contributions to the 
                                1950 UMWA Benefit Plan and the 1974 
                                UMWA Benefit Plan for employment during 
                                the period covered by the 1988 
                                agreement; and
                                    ``(II) is not a 1988 agreement 
                                operator; and
                            ``(ii) the last signatory operator (and all 
                        related persons to the last signatory operator) 
                        are not actively engaged in the production of 
                        coal as of July 1, 2005.
            ``(4) Security.--Security meets the requirements of this 
        paragraph if--
                    ``(A) the security--
                            ``(i) is in the form of a bond, letter of 
                        credit, or cash escrow,
                            ``(ii) is provided to the trustees of the 
                        1992 UMWA Benefit Plan solely for the purpose 
                        of paying premiums for beneficiaries who would 
                        be described in section 9712(b)(2)(B) if the 
                        requirements of this section were not met by 
                        the last signatory operator, and
                            ``(iii) is in an amount equal to 1 year of 
                        liability of the last signatory operator under 
                        this section, determined by using the average 
                        cost of such operator's liability during the 
                        prior 3 calendar years;
                    ``(B) the security is in addition to any other 
                security required under any other provision of this 
                title; and
                    ``(C) the security remains in place for 5 years.
            ``(5) Refunds of security.--The full amount of any security 
        provided under this subsection (and earnings thereon) shall be 
        refunded to the last signatory operator as of the earlier of--
                    ``(A) the termination of the obligations of the 
                last signatory operator under this section, or
                    ``(B) the end of the 5-year period described in 
                paragraph (4)(C).''
    (c) 1992 UMWA Benefit Plan.--Section 9712(d)(4) of the Internal 
Revenue Code of 1986 (relating to joint and several liability) is 
amended by adding at the end the following new sentence: ``The 
provisions of section 9711(c)(2) shall apply to any last signatory 
operator described in section 9711(c)(3) and if security meeting the 
requirements of section 9711(c)(4) is provided, the common parent 
described in section 9711(c)(2) shall be exclusively responsible for 
any liability for premiums under this section which, but for this 
sentence, would be required to be paid by the last signatory operator 
or any related person.''.
    (d) Successor in Interest.--Section 9701(c) of the Internal Revenue 
Code of 1986 (relating to terms relating to operators) is amended by 
adding at the end the following new paragraph:
            ``(8) Successor in interest.--
                    ``(A) Safe harbor.--The term `successor in 
                interest' shall not include any person who--
                            ``(i) is an unrelated person to an eligible 
                        seller described in subparagraph (C); and
                            ``(ii) purchases for fair market value 
                        assets, or all of the stock, of a related 
                        person to such seller, in a bona fide, arm's-
                        length sale.
                    ``(B) Unrelated person.--The term `unrelated 
                person' means a purchaser who does not bear a 
                relationship to the eligible seller described in 
                section 267(b).
                    ``(C) Eligible seller.--For purposes of this 
                paragraph, the term `eligible seller' means an assigned 
                operator described in section 9704(j)(2), a last 
                signatory operator described in section 9711(c)(3), or 
                a related person to such assigned operator or last 
                signatory operator.''
    (e) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act and the amendment made 
by subsection (d) shall apply to transactions after the date of the 
enactment of this Act.

SEC. 302. TRANSFERS TO FUNDS; PREMIUM RELIEF.

    (a) Combined Fund.--
            (1) Federal transfers under certain mining laws.--Section 
        9705(b) of the Internal Revenue Code of 1986 (relating to 
        transfers from Abandoned Mine Reclamation Fund) is amended--
                    (A) by inserting ``or under the Mineral Leasing Act 
                (30 U.S.C. 191)'' before the period at the end of 
                paragraph (1),
                    (B) by striking paragraph (2) and inserting the 
                following new paragraph:
            ``(2) Use of funds.--Any amount transferred under paragraph 
        (1) for any fiscal year shall be used to pay benefits and 
        administrative costs of beneficiaries of the Combined Fund or 
        for such other purposes as are specifically provided in the 
        Acts described in paragraph (1).'', and
                    (C) by striking ``From Abandoned Mine Reclamation 
                Fund'' and inserting ``Under Certain Federal Mining 
                Laws''.
            (2) Modifications of premiums to reflect transfers under 
        mining laws.--
                    (A) Elimination of unassigned beneficiaries 
                premium.--Section 9704(d) of such Code (establishing 
                unassigned beneficiaries premium) is amended to read as 
                follows:
    ``(d) Unassigned Beneficiaries Premium.--
            ``(1) Plan years ending on or before september 30, 2006.--
        For plan years ending on or before September 30, 2006, the 
        unassigned beneficiaries premium for any assigned operator 
        shall be equal to the applicable percentage of the product of 
        the per beneficiary premium for the plan year multiplied by the 
        number of eligible beneficiaries who are not assigned under 
        section 9706 to any person for such plan year.
            ``(2) Plan years beginning on or after october 1, 2006.--
                    ``(A) In general.--For plan years beginning on or 
                after October 1, 2006, subject to subparagraph (B), 
                there shall be no unassigned beneficiaries premium, and 
                benefit costs with respect to eligible beneficiaries 
                who are not assigned under section 9706 to any person 
                for any such plan year shall be paid from amounts 
                transferred under section 9705(b).
                    ``(B) Inadequate transfers.--If, for any plan year 
                beginning on or after October 1, 2006, the amounts 
                transferred under section 9705(b) are less than the 
                amounts required to be transferred to the Combined Fund 
                under section 402(h)(2)(A) of the Surface Mining 
                Control and Reclamation Act of 1977 (30 U.S.C. 
                1232(h)(2)(A)) or paragraphs (1) and (2) of section 
                35(c) of the Mineral Leasing Act (30 U.S.C. 191(c) (1) 
                and (2)), then the unassigned beneficiaries premium for 
                any assigned operator shall be equal to the operator's 
                applicable percentage of the amount required to be so 
                transferred which was not so transferred.''
                    (B) Premium accounts.--
                            (i) Crediting of accounts.--Section 
                        9704(e)(1) of such Code (relating to premium 
                        accounts; adjustments) is amended by inserting 
                        ``and amounts transferred under section 
                        9705(b)'' after ``premiums received''.
                            (ii) Surpluses attributable to public 
                        funding.--Section 9704(e)(3)(A) of such Code is 
                        amended by adding at the end the following new 
                        sentence: ``Amounts credited to an account from 
                        amounts transferred under section 9705(b) shall 
                        not be taken into account in determining 
                        whether there is a surplus in the account for 
                        purposes of this paragraph.''
                    (C) Applicable percentage.--Section 9704(f)(2) of 
                such Code (relating to annual adjustments) is amended 
                by adding at the end the following new subparagraph:
                    ``(C) In the case of plan years beginning on or 
                after October 1, 2007, the total number of assigned 
                eligible beneficiaries shall be reduced by the eligible 
                beneficiaries whose assignments have been revoked under 
                section 9706(h).''
            (3) Assignments and reassignment.--Section 9706 of the 
        Internal Revenue Code of 1986 (relating to assignment of 
        eligible beneficiaries) is amended by adding at the end the 
        following:
    ``(h) Assignments as of October 1, 2007.--
            ``(1) In general.--Subject to the premium obligation set 
        forth in paragraph (3), the Commissioner of Social Security 
        shall--
                    ``(A) revoke all assignments to persons other than 
                1988 agreement operators for purposes of assessing 
                premiums for plan years beginning on and after October 
                1, 2007; and
                    ``(B) make no further assignments to persons other 
                than 1988 agreement operators, except that no 
                individual who becomes an unassigned beneficiary by 
                reason of subparagraph (A) may be assigned to a 1988 
                agreement operator.
            ``(2) Reassignment upon purchase.--This subsection shall 
        not be construed to prohibit the reassignment under subsection 
        (b)(2) of an eligible beneficiary.
            ``(3) Liability of persons during three fiscal years 
        beginning on and after october 1, 2007.--In the case of each of 
        the fiscal years beginning on October 1, 2007, 2008, and 2009, 
        each person other than a 1988 agreement operator shall pay to 
        the Combined Fund the following percentage of the amount of 
        annual premiums that such person would otherwise be required to 
        pay under section 9704(a), determined on the basis of 
        assignments in effect without regard to the revocation of 
        assignments under paragraph (1)(A):
                    ``(A) For the fiscal year beginning on October 1, 
                2007, 55 percent.
                    ``(B) For the fiscal year beginning on October 1, 
                2008, 40 percent.
                    ``(C) For the fiscal year beginning on October 1, 
                2009, 15 percent.''
            (4) Effective date.--The amendments made by this subsection 
        shall apply to plan years of the Combined Fund beginning after 
        September 30, 2006.
    (b) 1992 UMWA Benefit and Other Plans.--
            (1) Transfers to plans.--Section 9712(a) of the Internal 
        Revenue Code of 1986 (relating to the establishment and 
        coverage of the 1992 UMWA Benefit Plan) is amended by adding at 
        the end the following:
            ``(3) Transfers under other federal statutes.--
                    ``(A) In general.--The 1992 UMWA Benefit Plan shall 
                include any amount transferred to the plan under 
                section 402(h) of the Surface Mining Control and 
                Reclamation Act of 1977 (30 U.S.C. 1232(h)) and section 
                35 of the Mineral Leasing Act (30 U.S.C. 191).
                    ``(B) Use of funds.--Any amount transferred under 
                subparagraph (A) for any fiscal year shall be used to 
                provide the health benefits described in subsection (c) 
                with respect to any beneficiary for whom no monthly per 
                beneficiary premium is paid pursuant to paragraph 
                (1)(A) or (3) of subsection (d).
            ``(4) Special rule for 1993 plan.--
                    ``(A) In general.--The plan described in section 
                402(h)(2)(C) of the Surface Mining Control and 
                Reclamation Act of 1977 (30 U.S.C. 1232(h)(2)(C)) shall 
                include any amount transferred to the plan under 
                section 402(h) of the Surface Mining Control and 
                Reclamation Act of 1977 (30 U.S.C. 1232(h)) and section 
                35 of the Mineral Leasing Act (30 U.S.C. 191).
                    ``(B) Use of funds.--Any amount transferred under 
                subparagraph (A) for any fiscal year shall be used to 
                provide the health benefits described in section 
                402(h)(2)(C)(i) of the Surface Mining Control and 
                Reclamation Act of 1977 (30 U.S.C. 1232(h)(2)(C)(i)) to 
                individuals described in section 402(h)(2)(C)(ii) of 
                such Act (30 U.S.C. 1232(h)(2)(C)(ii))''.
            (2) Premium adjustments.--
                    (A) In general.--Section 9712(d)(1) of such Code 
                (relating to guarantee of benefits) is amended to read 
                as follows:
            ``(1) In general.--All 1988 last signatory operators shall 
        be responsible for financing the benefits described in 
        subsection (c) by meeting the following requirements in 
        accordance with the contribution requirements established in 
        the 1992 UMWA Benefit Plan:
                    ``(A) The payment of a monthly per beneficiary 
                premium by each 1988 last signatory operator for each 
                eligible beneficiary of such operator who is described 
                in subsection (b)(2) and who is receiving benefits 
                under the 1992 UMWA benefit plan.
                    ``(B) The provision of a security (in the form of a 
                bond, letter of credit, or cash escrow) in an amount 
                equal to a portion of the projected future cost to the 
                1992 UMWA Benefit Plan of providing health benefits for 
                eligible and potentially eligible beneficiaries 
                attributable to the 1988 last signatory operator.
                    ``(C) If the amounts transferred under subsection 
                (a)(3) are less than the amounts required to be 
                transferred to the 1992 UMWA Benefit Plan under section 
                402(h)(2)(B) of the Surface Mining Control and 
                Reclamation Act of 1977 (30 U.S.C. 1232(h)(2)(B)) and 
                section 35(c)(2) of the Mineral Leasing Act (30 U.S.C. 
                191(c)(2)), the payment of an additional backstop 
                premium by each 1988 last signatory operator which is 
                equal to such operator's share of the amounts required 
                to be so transferred but which were not so transferred, 
                determined on the basis of the number of eligible and 
                potentially eligible beneficiaries attributable to the 
                operator.''
                    (B) Conforming amendments.--Section 9712(d) of such 
                Code is amended--
                            (i) in paragraph (2)(B), by striking 
                        ``prefunding'' and inserting ``backstop'', and
                            (ii) in paragraph (3), by striking 
                        ``paragraph (1)(B)'' and inserting ``paragraph 
                        (1) (A)''.
                    (C) Effective date.--The amendments made by this 
                paragraph shall apply to fiscal years beginning on or 
                after October 1, 2010.

SEC. 303. OTHER PROVISIONS.

    (a) Board of Trustees.--Section 9702(b) of the Internal Revenue 
Code of 1986 (relating to board of trustees of the Combined Fund) is 
amended to read as follows:
    ``(b) Board of Trustees.--
            ``(1) In general.--For purposes of subsection (a), the 
        board of trustees for the Combined Fund shall be appointed as 
        follows:
                    ``(A) 2 individuals who represent employers in the 
                coal mining industry shall be designated by the BCOA;
                    ``(B) 2 individuals designated by the United Mine 
                Workers of America; and
                    ``(C) 3 individuals selected by the individuals 
                appointed under subparagraphs (A) and (B).
            ``(2) Successor trustees.--Any successor trustee shall be 
        appointed in the same manner as the trustee being succeeded. 
        The plan establishing the Combined Fund shall provide for the 
        removal of trustees.
            ``(3) Special rule.--If the BCOA ceases to exist, any 
        trustee or successor under paragraph (1)(A) shall be designated 
        by the 3 employers who were members of the BCOA on the 
        enactment date and who have been assigned the greatest number 
        of eligible beneficiaries under section 9706.''
    (b) Enforcement of Obligations.--
            (1) Failure to pay premiums.--Section 9707(a) of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(a) Failures to Pay.--
            ``(1) Premiums for eligible beneficiaries.--There is hereby 
        imposed a penalty on the failure of any assigned operator to 
        pay any premium required to be paid under section 9704 with 
        respect to any eligible beneficiary.
            ``(2) Contributions required under the mining laws.--There 
        is hereby imposed a penalty on the failure of any person to 
        make a contribution required under section 402(h)(5)(B)(ii) of 
        the Surface Mining Control and Reclamation Act of 1977 to a 
        plan referred to in section 402(h)(2)(C) of such Act. For 
        purposes of applying this section, each such required monthly 
        contribution for the hours worked of any individual shall be 
        treated as if it were a premium required to be paid under 
        section 9704 with respect to an eligible beneficiary.''
            (2) Civil enforcement.--Section 9721 of such Code is 
        amended to read as follows:

``SEC. 9721. CIVIL ENFORCEMENT.

    ``The provisions of section 4301 of the Employee Retirement Income 
Security Act of 1974 shall apply, in the same manner as any claim 
arising out of an obligation to pay withdrawal liability under subtitle 
E of title IV of such Act, to any claim--
            ``(1) arising out of an obligation to pay any amount 
        required to be paid by this chapter; or
            ``(2) arising out of an obligation to pay any amount 
        required by section 402(h)(5)(B)(ii) of the Surface Mining 
        Control and Reclamation Act of 1977 (30 U.S.C. 
        1232(h)(5)(B)(ii)).''
                                 <all>