Your right D.M. the mine reclamation act was put in back in the 70s because the coal Co.s used to just strip & run. So the tax payer ended up paying to reclaim the old strip mines. Then in the 90s there was a tax of 31.5cents/ton for stripped coal &15cents/ton for deep mined & 10cent/ton for lignite. The mining Co.s are supposed to restore the land to near original contours & not disturb the water sheds. In 08 they removed the stream buffer provision allowing mountaintop mining to destroy the streams & only have to contour the land leaving no high walls. All the nice looking old strip mines were paid for by us, the newer ones the mining Co.s had to do but I guess thats changing.
I didn`t hear of any new tax but I did hear that they wanted to take away the subsidies to the coal & oil Co.s.