§ 1300. Indian lands

Footnotes

1. 1 So in original. Probably should be “lands”.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1977

   Surface Mining Control and Reclamation Act of 1977

   Pub. L. 95–87 title VII § 710 · 91 Stat. 445

   Enacted · 30 U.S.C. § 1300

   Pub. L. 95–87, title VII, § 710, Aug. 3, 1977, 91 Stat. 523

   Source evidence

   Code source credit
   Pub. L. 95–87, title VII, § 710, Aug. 3, 1977, 91 Stat. 523

   Enacted provision · exact public law section
   Sec. 710. indian lands (a) The Secretary is directed to study the question of the Study report, submittal to Congress. 30 USC 1300. regulation of surface mining on Indian lands which will achieve the purpose of this Act and recognize the special jurisdictional status of these lands. In carrying out this study the Secretary shall consult with Indian tribes. The study report shall include proposed legislation Proposed legislation. designed to allow Indian tribes to elect to assume full regulatory authority over the administration and enforcement of regulation of surface mining of coal on Indian lands. (b) The study report required by subsection (a) together with drafts of proposed legislation and the view of each Indian tribe which would be affected shall be submitted to the Congress as soon as possible but not later than January 1, 1978. (c) On and after one hundred and thirty-five days from the enactment Compliance. of this Act, all surface coal mining operations on Indian lands shall comply with requirements at least as stringent as those imposed by subsections 515(b) (2), 515(b) (3), 515(b) (5), 515(b) (10), 515(b) (13), 515(b) (19), and 515(d) of this Act and the Secretary shall Ante, p. 486. incorporate the requirements of such provisions in all existing and new leases issued for coal on Indian lands. (d) On and after thirty months from the enactment of this Act, all surface coal mining operations on Indian lands shall comply with requirements at least as stringent as those imposed by sections 507. 508, 509, 510, 515, 516, 517, and 519 of this Act and the Secretary shall Ante, pp. 474, 478, 479, 480, 486, 495, 498, 501. incorporate the requirements of such provisions in all existing and new leases issued for coal on Indian lands. (e) With respect to leases issued after the date of enactment of this Act, the Secretary shall include and enforce terms and conditions in addition to those required by subsections (c) and (d) as may be requested by the Indian tribe in such leases. (f) Any change required by subsection (c) or (d) of this section in Terms and conditions. the terms and conditions of any coal lease on Indian lands existing on the date of enactment of this Act, shall require the approval of the Secretary. (g) The Secretary shall provide for adequate participation by the various Indian tribes affected in the study authorized in this section and not more than $700,000 of the funds authorized in section 712(a) shall be reserved for this purpose. (h) The Secretary shall analyze and make recommendations regarding the jurisdictional status of Indian Lands outside the exterior boundaries of Indian reservations: Provided, That nothing in this Act shall change the existing jurisdictional status of Indian Lands.

2. 1992

   Energy Policy Act of 1992

   Pub. L. 102–486 title XXV § 2514 · 106 Stat. 2776

   Added · 30 U.S.C. § 1300(i)

   Pub. L. 102–486 added subsec. (i)

   Source evidence

   Code amendment note
   Subsec. (i). Pub. L. 102–486 added subsec. (i).

   Enacted provision · exact public law section
   SEC. 2514. SURFACE MINING REGULATIONS. Section 710 of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1300) is amended by adding at the end the following new subsection: “(i) Grants.— The Secretary shall make grants to the Navajo, Hopi, Northern Cheyenne, and Crow tribes to assist such tribes in developing regulations and programs for regulating surface coal mining and reclamation operations on Indian lands, except that nothing in this subsection may be construed as providing such tribes with the authorities set forth under section 503. Grants made under this subsection shall be used to establish an office of surface mining regulation for each such tribe. Each such office shall— “(1) develop tribal regulations and program policies with respect to surface mining; ‘(2) assist the Office of Surface Mining Reclamation and Enforcement established by section 201 in the inspection and enforcement of surface mining activities on Indian lands, including, but not limited to, permitting, mine plan review, and bond release; and “(3) sponsor employment training and education in the area of mining and mineral resources.”.

3. 2006

   Tax Relief and Health Care Act of 2006

   Pub. L. 109–432 § 209(b) · 120 Stat. 2922

   Struck · 30 U.S.C. § 1300(i)

   Pub. L. 109–432, § 209(b), struck out “, except that nothing in this subsection may be construed as providing such tribes with the authorities set forth under section 1253 of this title” after “Indian lands” in introductory provisions

   Source evidence

   Code amendment note
   Subsec. (i). Pub. L. 109–432, § 209(b), struck out “, except that nothing in this subsection may be construed as providing such tribes with the authorities set forth under section 1253 of this title” after “Indian lands” in introductory provisions.

   Enacted provision · exact public law section
   (b) Effective Date.— The amendment made by this section shall apply to property placed in service after the date of the enactment of this Act in taxable years ending after such date.

4. 2006

   Tax Relief and Health Care Act of 2006

   Pub. L. 109–432 § 209(a) · 120 Stat. 2922

   Added · 30 U.S.C. § 1300(j)

   Pub. L. 109–432, § 209(a), added subsec. (j)

   Source evidence

   Code amendment note
   Subsec. (j). Pub. L. 109–432, § 209(a), added subsec. (j).

   Enacted provision · exact public law section
   (a) In General.— Section 168 (relating to accelerated cost recovery system) is amended by adding at the end the following: “(l) Special Allowance for Cellulosic Biomass Ethanol Plant Property.— “(1) Additional allowance.— In the case of any qualified cellulosic biomass ethanol plant property— “(A) the depreciation deduction provided by section 167(a) for the taxable year in which such property is placed in service shall include an allowance equal to 50 percent of the adjusted basis of such property, and “(B) the adjusted basis of such property shall be reduced by the amount of such deduction before computing the amount otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable year. “(2) Qualified cellulosic biomass ethanol plant property.— The term ‘qualified cellulosic biomass ethanol plant property’ means property of a character subject to the allowance for depreciation— “(A) which is used in the United States solely to produce cellulosic biomass ethanol, “(B) the original use of which commences with the taxpayer after the date of the enactment of this subsection, “(C) which is acquired by the taxpayer by purchase (as defined in section 179(d)) after the date of the enactment of this subsection, but only if no written binding contract for the acquisition was in effect on or before the date of the enactment of this subsection, and “(D) Deadline. which is placed in service by the taxpayer before January 1, 2013. “(3) Cellulosic biomass ethanol.— For purposes of this subsection, the term ‘cellulosic biomass ethanol’ means ethanol produced by enzymatic hydrolysis of any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis. “(4) Exceptions.— “(A) Alternative depreciation property.— Such term shall not include any property described in section 168(k)(2)(D)(i). “(B) Tax-exempt bond-financed property.— Such term shall not include any property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103. “(C) Election out.— If a taxpayer makes an election under this subparagraph with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year. “(5) Special rules.— For purposes of this subsection, rules similar to the rules of subparagraph (E) of section 168(k)(2) shall apply, except that such subparagraph shall be applied— “(A) by substituting ‘the date of the enactment of subsection (l)’ for ‘September 10, 2001’ each place it appears therein, “(B) by substituting ‘January 1, 2013’ for ‘January 1, 2005’ in clause (i) thereof, and “(C) by substituting ‘qualified cellulosic biomass ethanol plant property’ for ‘qualified property’ in clause (iv) thereof. “(6) Allowance against alternative minimum tax.— For purposes of this subsection, rules similar to the rules of section 168(k)(2)(G) shall apply. “(7) Recapture.— For purposes of this subsection, rules similar to the rules under section 179(d)(10) shall apply with respect to any qualified cellulosic biomass ethanol plant property which ceases to be qualified cellulosic biomass ethanol plant property. “(8) Denial of double benefit.— Paragraph (1) shall not apply to any qualified cellulosic biomass ethanol plant property with respect to which an election has been made under section 179C (relating to election to expense certain refineries).” .

4 of 4 references resolved to an enrolled provision