### Question
What does current reclamation costs mean?


### Answer
**Current reclamation costs** has the following meaning in *26 U.S.C. § 468*:

> the amount which the taxpayer would be required to pay for qualified reclamation costs if the reclamation activities were performed currently

#### Citation:
  - *26 U.S.C. § 468*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart C-Taxable Year for Which Deductions Taken**

