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United States · Bill · S

S. 237 (98th)

Comprehensive Mining Reclamation Reserve Act of 1983

openUnited States· United States Congress· EN

Introduced

27 January 1983

Last action

23 May 1983 · Committee

Status

Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 98-208.

Sponsors

Sen. Wallop, Malcolm [R-WY], Rep. Symms, Steven D. [R-ID-1], Sen. Byrd, Robert C. [D-WV], Sen. Ford, Wendell H. [D-KY], Sen. Garn, E. J. (Jake) [R-UT], Sen. Huddleston, Walter (Dee) [D-KY], Sen. Heinz, John [R-PA], Sen. Heflin, Howell [D-AL], Sen. Randolph, Jennings [D-WV], Sen. Lugar, Richard G. [R-IN], Sen. Warner, John [R-VA]

Subjects

Taxation

Source updated

29 August 2025

Taxation

Summary

Comprehensive Mining Reclamation Reserve Act of 1983 - Amends the Internal Revenue Code to allow surface mine operators to establish a reserve for mining land reclamation costs and to deduct additions to such reserve.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 27 January 1983

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 27 January 1983

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 4 February 1983

    Committee

    Committee on Finance requested executive comment from OMB, Treasury Department.

    Source: Committee

  4. 23 May 1983

    Committee

    Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 98-208.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Sponsors

Related records

No cross-record relationships stored yet.

Sources

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