Page:United States Statutes at Large Volume 120.djvu/3051

 120 STAT. 3020

PUBLIC LAW 109–432—DEC. 20, 2006

‘‘(II) FINDINGS OF FACT.—The United States circuit court shall review findings of fact under clause (i) using a clearly erroneous standard. ‘‘(B) CRIMINAL ACTIONS.—Any criminal action brought under section 518 with respect to surface coal mining or reclamation operations on Indian reservation lands shall be brought in— ‘‘(i) the United States District Court for the District of Columbia; or ‘‘(ii) the United States district court in which the criminal activity is alleged to have occurred. ‘‘(5) GRANTS.— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), grants for developing, administering, and enforcing tribal programs approved in accordance with section 504(e) shall be provided to an Indian tribe in accordance with section 705. ‘‘(B) EXCEPTION.—Notwithstanding subparagraph (A), the Federal share of the costs of developing, administering, and enforcing an approved tribal program shall be 100 percent. ‘‘(6) REPORT.—Not later than 18 months after the date on which a tribal program is approved under subsection (e) of section 504, the Secretary shall submit to the appropriate committees of Congress a report, developed in cooperation with the applicable Indian tribe, on the tribal program that includes a recommendation of the Secretary on whether primary regulatory authority under that subsection should be expanded to include additional Indian lands.’’. (b) CONFORMING AMENDMENT.—Section 710(i) of the Surface Mining Control and Reclamation Act of 1977 (30 U.S.C. 1300(i)) is amended in the first sentence by striking ‘‘, except’’ and all that follows through ‘‘section 503’’.

Subtitle B—Coal Industry Retiree Health Benefit Act SEC. 211. CERTAIN RELATED PERSONS AND SUCCESSORS IN INTEREST RELIEVED OF LIABILITY IF PREMIUMS PREPAID. 26 USC 9704.

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(a) COMBINED BENEFIT FUND.—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) a payment meeting the requirements of paragraph (3) is made to the Combined Fund by or on behalf of— ‘‘(i) any assigned operator to which this subsection applies, or ‘‘(ii) any related person to any assigned operator described in clause (i), and ‘‘(B) the common parent of the controlled group of corporations described in paragraph (2)(B) 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 operator or related person,

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