SB 1179 - This act creates three tax credit programs and a sales tax exemption. The secondary mining use tax credit program provides a tax credit for taxpayers that incur expenses for the utilization of an existing mine for secondary uses equal to the lesser of hundred percent of such costs or fifty thousand dollars. The tax credit is non-refundable, but may be carried forward five years. The tax credit has an annual aggregate state-wide cap of five hundred thousand dollars. The provisions of this act will sunset six years from the effective date if not reauthorized. The Business Relocation for Secondary Mining Use Tax Credit program provides a tax credit to taxpayers that incur expenses in relocating to an existing mine for use of the mine other than mining equal to the lesser of fifty percent of such costs or ten thousand dollars. The tax credit is non-refundable, but may be carried forward five years. The tax credit has an annual aggregate state-wide cap of one hundred thousand dollars. The provisions of this act will sunset six years from the effective date if not reauthorized. The abandoned Mine Safety Tax Credit Program provides a tax credit, to taxpayers that incur expenses in implementing safety measures or devices in abandoned mines, equal to the lesser of fifty percent of such expenses or fifty thousand dollars. The tax credit is non-refundable, but may be carried forward five years. The tax credit has an annual aggregate state-wide cap of five hundred thousand dollars. The provisions of this act will sunset six years from the effective date if not reauthorized. This act grants a sales tax exemption for sales of equipment to businesses relocating to an existing mine for purposes other than mining, if such equipment will actually be permanently placed in the mine. JASON ZAMKUS