mine operators were expected to act on their own to restore mined lands. Under the Surface Mining Control and Reclamation Act of 1977 The Surface Mining Control and Reclamation Act of 1977 (SMCRA) is the primary federal law that regulates the environmental effects of coal mining in the United States. It established permitting guidelines for existing and future coal mines as well as a trust fund to finance the reclamation of abandoned mines. SMCRA balances the need to protect the environment from the effects of surface coal mining with the Nation's need for coal as an essential energy source. It ensures that coal mining operations are conducted in an environmentally responsible manner and that the land is adequately reclaimed during and following the mining process. Most coal-mining states now have the primary responsibility to regulate surface coal mining on lands within their jurisdiction, with the Office of Surface Mining Reclamation and Enforcement (OSMRE) performing an oversight role. Under SMCRA, prior to receiving a mining permit, operators must present a detailed and comprehensive plan for reclaiming the land after mining has been completed. The reclamation plan must include, among other criteria, the pre-mining condition and use of the land to be mined; the proposed use of the land after reclamation; an estimated time table for the reclamation; and the steps that will be taken to comply with the relevant air and water quality laws. In addition to providing the reclamation plan, operators must also post a performance bond to ensure that monies will be available to complete the reclamation if the operator goes out of business prior to finishing the reclamation or is otherwise unable to complete the reclamation. The amount of the bond must equal the amount of the proposed reclamation plan. The bond is not released to the operator until after the state or federal regulatory office has concluded that the reclamation is successful, which could be over 10 years after the reclamation process has been completed. Abandoned Mine Lands Program Funding for the reclamation of abandoned mines is accomplished through a coal production tax. Mine operators must pay a tax of $0.12 per ton for underground mined coal and $0.28 per ton for surfaced mined coal; the proceeds from this tax are put into the Abandoned Mine Reclamation Fund (created by SMCRA) to pay for the reclamation of abandoned mines. A percentage of the fund is distributed to