OH HB100

Establishes two performance security options for coal mining operators: full estimated reclamation cost (Division C(1)) or $2,500 per acre with reliance on the reclamation forfeiture fund (Division C(2)), with eligibility for the reduced option requiring five years of prior permit history.

Creates an additional 12-16 cents per ton severance tax on coal (varying based on reclamation forfeiture fund balance) that is credited entirely to the reclamation forfeiture fund to support land reclamation when operators default.

Modifies performance security provisions to allow subsidence damage liability to be satisfied through either noncancelable premium-prepaid liability insurance or additional performance security, rather than performance security alone.

Expands reclamation forfeiture fund eligibility to use collected tax revenue and fines to supplement insufficient performance security forfeited under the reduced $2,500 per acre option.

Declares the act an emergency measure effective immediately to establish necessary financial mechanisms for protecting public lands and water resources from coal mining damage and subsidence.