ratably over the 60-month period beginning with the month in which the costs are paid or incurred. For purposes of section 1254, any deduction under this subparagraph shall be treated as a deduction under this subsection. . (6) Percentage depletion (A) Percentage depletion of oil and gas wells, coal, lignite, and oil shale Section 613 is amended— (i) in subsection (a), by striking (100 percent in the case of oil and gas properties) , (ii) in subsection (b)— (I) by striking paragraph (2) and inserting the following: (2) 15 percent If from deposits in the United States, gold, silver, copper, and iron ore. , (II) in paragraph (4), by striking coal, lignite, , (III) in paragraph (5), by inserting (except oil shale) after Clay and shale , and (IV) in paragraph (6)(A), by striking (except shale described in paragraph (2)(B) or (5)) and inserting (except oil shale and shale described in paragraph (5)) , (iii) in subsection (c)(4)— (I) by striking subparagraphs (A) and (H), (II) by inserting and at the end of subparagraph (G), (III) by redesignating subparagraphs (B) through (G) as subparagraphs (A) through (F), respectively, and (IV) by redesignating subparagraph (I) as subparagraph (G), (iv) in subsection (d), by striking Except as provided in section 613A, in the case of and inserting In the case of , and (v) in subsection (e)(2), by striking or section 613A . (B) Oil and gas wells Section 613A is amended by adding at the end the following new subsection: (f) Termination This section shall not apply to any taxable year beginning after the date of the enactment of the Clean Energy for America Act . . (C) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (7) Termination of capital gains treatment for royalties from coal (A) In general Subsection (c) of section 631 is amended— (i) by striking coal (including lignite), or iron ore and inserting iron ore , (ii) by striking coal or iron ore each place it appears and inserting iron ore ,