The purpose of this legislation, known as the Coal Cleanup Taxpayer Protection Act of 2026, is to amend the Surface Mining Control and Reclamation Act of 1977. Its main goal is to protect taxpayers from financial liability related to the cleanup of surface coal mining operations. This means that if a mining company fails to properly reclaim a mining site, taxpayers should not have to bear the costs of cleanup. Key provisions of the act include changes to the bonding requirements for coal mining operations.