[Federal Register Volume 79, Number 219 (Thursday, November 13, 2014)]
[Proposed Rules]
[Pages 67396-67398]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-26659]


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DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation and Enforcement

30 CFR Part 948

[SATS No.: WV-122-FOR; Docket ID: OSMRE-2013-0011; S1D1SSS08011000 
SX066A00067F144S180110; S2D2SSS08011000SX066A00033 F14XS501520]


West Virginia Regulatory Program

AGENCY: Office of Surface Mining Reclamation and Enforcement (OSMRE), 
Interior.

ACTION: Proposed rule; reopening of the comment period.

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SUMMARY: We are reopening the public comment period on a proposed

[[Page 67397]]

amendment to the West Virginia permanent regulatory program under the 
Surface Mining Control and Reclamation Act of 1977 (SMCRA or the Act). 
The proposed amendment consists of a Special Reclamation Tax Credit 
Rule that was submitted to OSMRE on August 7, 2014. The purpose of this 
document is to provide the public 15 additional days to comment on the 
proposed amendment.

DATES: The comment period for the proposed rule published on May 20, 
2014, at 79 FR 28858-28860 is reopened. We will accept written comments 
on this amendment and the Special Reclamation Tax Credit Rule being 
announced today until 4:00 p.m. EDT, on November 28, 2014.

ADDRESSES: You may submit comments by any of the following two methods: 
Federal eRulemaking Portal: http://www.regulations.gov. The proposed 
rule has been assigned Docket ID OSM-2013-0011. If you would like to 
submit comments through the Federal eRulemaking Portal, go to http://www.regulations.gov and follow the instructions.
Mail/hand Delivery: Mr. Roger W. Calhoun, Director, Charleston Field 
Office, Office of Surface Mining Reclamation and Enforcement, 1027 
Virginia Street, East, Charleston, West Virginia 25301.
    Please include the rule identifier (WV-122-FOR) with your written 
comments.
    Instructions: All submissions received must include the agency 
Docket ID (OSMRE-2013-0011) for this rulemaking. For detailed 
instructions on submitting comments and additional information on the 
rulemaking process, see ``IV. Public Comment Procedures'' in the 
SUPPLEMENTARY INFORMATION section of this document.
    Docket: The proposed rule and any comments that are submitted may 
be viewed over the internet at http://www.regulations.gov. Look for 
Docket ID OSMRE-2013-0011. In addition, you may review copies of the 
West Virginia program, this amendment, and all written comments 
received in response to this document at the addresses listed below 
during normal business hours, Monday through Friday, excluding 
holidays. You may also receive one free copy of this amendment by 
contacting OSMRE's Charleston Field Office listed below.
Mr. Roger W. Calhoun, Director, Charleston Field Office, Office of 
Surface Mining Reclamation and Enforcement, 1027 Virginia Street, East, 
Charleston, West Virginia 25301, Telephone: (304) 347-7158, Email: 
[email protected].
    In addition, you may review a copy of the amendment during regular 
business hours at the following locations:
Morgantown Area Office, Office of Surface Mining Reclamation and 
Enforcement, 604 Cheat Road, Suite 150, Morgantown, West Virginia 
26508, Telephone: (304) 291-4004. (By Appointment Only)
Beckley Area Office, Office of Surface Mining Reclamation and 
Enforcement, 313 Harper Park Drive, Suite 3, Beckley, West Virginia 
25801, Telephone: (304) 255-5265.

FOR FURTHER INFORMATION CONTACT: Mr. Roger W. Calhoun, Director, 
Charleston Field Office, Telephone: (304) 347-7158. Email: 
[email protected].

SUPPLEMENTARY INFORMATION: 

I. Background on the West Virginia Program
II. Description and Submission of the Proposed Amendment
III. Description of OSMRE's Proposed Action
IV. Public Comment Procedures
V. Procedural Determinations

I. Background on the West Virginia Program

    Section 503(a) of the Act permits a State to assume primacy for the 
regulation of surface coal mining and reclamation operations on non-
Federal and non-Indian lands within its borders by demonstrating that 
its program includes, among other things, ``. . . a State law which 
provides for the regulation of surface coal mining and reclamation 
operations in accordance with the requirements of the Act . . .; and 
rules and regulations consistent with regulations issued by the 
Secretary pursuant to the Act.'' See 30 U.S.C. 1253(a)(1) and (7). On 
the basis of these criteria, the Secretary of the Interior 
conditionally approved the West Virginia program on January 21, 1981. 
You can find background information on the West Virginia program, 
including the Secretary's findings, the disposition of comments, and 
conditions of approval of the West Virginia program in the January 21, 
1981, Federal Register (46 FR 5915). You can also find later actions 
concerning West Virginia's program and program amendments at 30 CFR 
948.10, 948.12, 948.13, 948.15, and 948.16.

II. Description and Submission of the Proposed Amendment

    On June 6, 2014, the West Virginia State Tax Department filed a 
Special Reclamation Tax Credit Rule with the Secretary of State to 
implement the special reclamation tax incentive revisions at West 
Virginia Code Section 22-3-11(g) and (h) for mine operators who reclaim 
bond forfeiture sites within the State. The statutory revisions, as set 
forth in Committee Substitute for House Bill 2352, were previously 
announced in the May 20, 2014, Federal Register (79 FR 28858-28860). On 
August 7, 2014, the West Virginia Department of Environmental 
Protection (WVDEP) submitted the proposed rule to OSMRE at a meeting of 
the Special Reclamation Fund Advisory Council (Administrative Record 
Number WV-1597). The purpose of this notice is to provide the public an 
additional 15 days to review and comment on the proposed amendment 
announced in the Federal Register on May 20, 2014, at 79 FR 28858-28860 
and the Special Reclamation Tax Credit Rule being announced today.

III. Description of OSMRE's Proposed Action

1. CSR 110-29-1-6 Special Reclamation Tax Credit

    This rule further clarifies and implements the proposed revisions 
to West Virginia Code 22-3-11(g and h) relating to special reclamation 
tax incentives for mine operators who reclaim bond forfeiture sites. 
The new Special Reclamation Tax Credit regulations are set forth at the 
Code of State Regulations (CSR) 110-29-1 through 6.
    Non-substantive additions at CSR 110-29-2 include definitions of 
``Act,'' ``Bond forfeited mine site,'' ``Secretary,'' and ``Tax 
Commissioner.''
    CSR 110-29-1.5 clarifies that the special reclamation tax credit is 
only available to qualified operators for taxable years beginning on or 
after July 12, 2013.
    Under the new tax credit rule at CSR 110-29-2.4, a qualified 
operator is any person that obtains a permit under the West Virginia 
Surface Coal Mining and Reclamation Act to mine coal and perform 
reclamation on a bond forfeited mine site and that qualifies for the 
special reclamation tax credit.
    CSR 110-29-4 sets forth requirements governing the application for 
and the amount of the tax credit. Section 4 provides that a qualified 
operator may reclaim the bond forfeited mine site pursuant to either an 
Article 3 permit or a reclamation agreement. The amount of tax credit 
granted to the qualified operator is based on the amount of money that 
would have been spent from the Special Reclamation Fund and the Special 
Reclamation Water Trust Fund on the bond forfeited site as determined 
by the WVDEP Secretary.
    CSR 110-29-5 specifies operator eligibility requirements for the 
tax credit and the limitation of the tax credit. A

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qualified operator may use the tax credit to offset payment of or 
liability for the special reclamation tax for the tax year or carry it 
forward for use in future tax years until no credit is remaining.
    CSR 110-29-6 contains general procedures to claim and administer 
the tax credit. The qualified operator must provide complete and 
accurate forms and other information to claim the tax credit. In 
addition, the qualified operator must maintain records to verify the 
validity of the tax credit and the amount of tax credit claimed. 
Finally, the Tax Commissioner has the authority to audit the qualified 
operator.
    All of the proposed State tax credit requirements identified above 
are intended to conform to the Federal requirements of 30 CFR 800.50 
and sections 509 and 519 of SMCRA.

IV. Public Comment Procedures

    Under the provisions of 30 CFR 732.17(h), we are seeking your 
comments on whether the amendment satisfies the applicable program 
approval criteria of 30 CFR 732.15. If we approve the amendment, it 
will become part of the West Virginia program.

Written Comments

    Send your written comments to OSMRE at one of the addresses given 
above. Your written comments should be specific, pertain only to the 
issues proposed in this rulemaking, and include explanations in support 
of your recommendations. We may not consider or respond to your 
comments when developing the final rule if they are received after the 
close of the comment period (see DATES) or sent to an address other 
than those listed above (see ADDRESSES).

Availability of Comments

    Before including your address, phone number, email address, or 
other personal identifying information in your comment, you should be 
aware that your entire comment--including your personal identifying 
information--may be made publicly available at any time. While you can 
ask us in your comment to withhold your personal identifying 
information from public review, we cannot guarantee that we will be 
able to do so.

V. Procedural Determinations

Executive Order 12866--Regulatory Planning and Review

    This rule is exempted from review by the Office of Management and 
Budget (OMB) under Executive Order 12866.

Other Laws and Executive Orders Affecting Rulemaking

    When a State submits a program amendment to OSMRE for review, our 
regulations at 30 CFR 732.17(h) require us to publish a notice in the 
Federal Register indicating receipt of the proposed amendment, its text 
or a summary of its terms, and an opportunity for public comment. We 
conclude our review of the proposed amendment after the close of the 
public comment period and determine whether the amendment should be 
approved, approved in part, or not approved. At that time, we will also 
make the determinations and certifications required by the various laws 
and executive orders governing the rulemaking process and include them 
in the final rule.

List of Subjects in 30 CFR Part 948

    Intergovernmental relations, Surface mining, Underground mining.

    Dated: September 12, 2014.
Thomas D. Shope,
Regional Director, Appalachian Region.
[FR Doc. 2014-26659 Filed 11-12-14; 8:45 am]
BILLING CODE 4310-05-P