. (b) Effective dates (1) In general The amendments made by this section shall apply to fiscal years beginning after September 30, 2016. (2) Reporting requirements Section 402(i)(4)(F) of the Surface Mining Control and Reclamation Act of 1977 ( 30 U.S.C. 1232(i)(4)(F) ), as added by this section, shall apply to plan years beginning after the date of the enactment of this Act. 3. Customs user fees (a) In general Section 13031(j)(3)(A) of the Consolidated Omnibus Budget Reconciliation Act of 1985 ( 19 U.S.C. 58c(j)(3)(A) ), as amended by section 105(a) of the Health Benefits for Miners Act of 2017, is amended by striking January 14, 2026 and inserting May 13, 2026 . (b) Rate for merchandise processing fees Section 503 of the United States–Korea Free Trade Agreement Implementation Act ( Public Law 112–41