[Congressional Record Volume 165, Number 23 (Wednesday, February 6, 2019)]
[Senate]
[Page S1008]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 117. Mrs. SHAHEEN submitted an amendment intended to be proposed 
by her to the bill S. 47, to provide for the management of the natural 
resources of the United States, and for other purposes; which was 
ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. REPEAL OF PERCENTAGE DEPLETION ALLOWANCE FOR CERTAIN 
                   HARDROCK MINES.

       (a) In General.--Section 613(a) of the Internal Revenue 
     Code of 1986 is amended by inserting ``(other than hardrock 
     mines located on lands subject to the general mining laws or 
     on land patented under the general mining laws)'' after ``In 
     the case of the mines''.
       (b) General Mining Laws Defined.--Section 613 of the 
     Internal Revenue Code of 1986 is amended by adding at the end 
     the following:
       ``(f) General Mining Laws.--For purposes of subsection (a), 
     the term `general mining laws' means those Acts which 
     generally comprise chapters 2, 11, 12, 12A, 15, and 16, and 
     sections 161 and 162, of title 30, United States Code.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2019.
                                 ______