The US’s Mining Fiscal Regime: H1 2015

The US’s Mining Fiscal Regime: H1 2015

  • June 2015 •
  • 34 pages •
  • Report ID: 4484349
The US’s Mining Fiscal Regime: H1 2015


US federal and state bodies and laws have separate roles and responsibilities with regards to resource exploration and development. Mineral resources, for example, are owned by state or federal governments rather than private individuals. GlobalData's Fiscal regime report covers the US, where, Department of Interior, Office of Surface Mining Reclamation and Enforcement, Mine Safety and Health Administration and the Environmental Protection Agency are the main governing bodies for mining , and the Mining Law 1972, Surface Mining Reclamation and Enforcement Act (SMRCA) are its apex laws.


- The report outlines the US’s governing bodies, governing laws, mining ownership licenses, rights and obligations and key fiscal terms which includes, Bonus, Rentals, Federal Reclamation Fee, Occupation Tax, Royalty, Mining Claim Fees, State Fees, State Mineral Resources Severance tax and fees, State Real Property Tax, Corporate Taxes, Alternative Minimum Tax, Capital Gains Tax, Deductions and Allowances, Depreciation, Branch Profit Tax, Withholding Tax, Loss Carry Forward and VAT.

Reasons to buy

- Gain an overview of the US’s mining fiscal regime