The fiscal reform levied special, additional and extraordinary taxes on the Mexican mining industry. The amendment to Articles 271 and 275 of the Federal Rights Law created the Sustainable Regional Development Fund, best known as the Mining Trust Fund. This allocated 77.5 percent of the special, additional and extraordinary mining taxes to building social infrastructure in mining communities. These funds are to be distributed according to regional mining production. By law, 62.5 percent of the fund is allocated to municipalities and 37.5 percent to states.