,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bjad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #f1 #bjag,mr4  
,delaney 7= himself1 ,mr4 ,c>twright1 & 
,mr4 ,polis7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,education & ! ,work=ce1 = a p]iod to be
 subsequ5tly det]m9$ by ! ,speak]1 9 ea*
 case = consid]ation ( su* provisions z 
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to impose an      
excise tax on gre5h\se gas emissions4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,tax ,pollution1 ,n ,pr(its ,act4  #b4
 ,gre5h\se gas emissions  7a7 ,9 g5]al  
,*apt] #ch ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end !re( !  
foll[+ new sub*apt]3  ,e ,gre5h\se ,gas 
,emissions  ,sec4 #dfia4 ,tax impos$ on 
gre5h\se gas emissions4 ,sec4 #dfib4    
,bord] adju/m5ts4 ,sec4 #dfic4          
,def9itions & o!r rules4  #dfia4 ,tax   
impos$ on gre5h\se gas emissions  7a7 ,9

 g5]al ,!re is h]eby impos$ a tax on    
gre5h\se gas emissions f fossil fuel    
products & on gre5h\se gas emissions f  
any p]son :o is requir$ to report       
emissions1 or to :i* emissions are      
attribut$1 "u subp>t ,a ( "p #ih ( title
 #dj1 ,code ( ,f$]al ,regulations1 z 9  
effect on ! date ( ! enactm5t ( ! ,tax  
,pollution1 ,n ,pr(its ,act1 & emitt$ n 
less ?an #be1jjj tons ( c>bon dioxide   
emissions or c>bon dioxide equival5t    
emissions dur+ ! prec$+ cal5d> ye>4  7b7
 ,application ( tax ,! ,secret>y %all   
apply to ! p]son responsible = report+  
"u "p #ih ( title #dj1 ,code ( ,f$]al   
,regulations1 unless1 9 consultation ) !
 ,adm9i/rator ( ! ,environm5tal         
,protection ,ag5cy1 ! ,secret>y det]m9es
 t apply+ ! tax to a diff]5t p]son w\ld 
be less burd5some & w\ld n h ! effect ( 
increas+ c>bon dioxide equival5t        
emissions4  7c7 ,am\nt ( tax ,9 #bjah1 !
 am\nt ( ! tax w equal #cj p] metric ton
 ( c>bon dioxide or c>bon dioxide       
equival5t4 ,! am\nt 9 ! prec$+ s5t5ce   

%all be increas$ ea* subsequ5t ye> by #d
 p]c5t above inflation1 z measur$ by !  
,consum] ,price ,index = all urban      
consum]s 7all items2 ,unit$ ,/ates city 
av]age71 r\nd$ up to ! next :ole doll>  
am\nt4  7d7 ,refund ,! ,secret>y %all   
provide a refund equal to ! tax p]      
metric ton ( c>bon dioxide or c>bon     
dioxide equival5t = ! capture & p]man5t 
seque/ration ( gre5h\se gas emissions or
 f ! use ( a fossil fuel 9 manufactur+  
:i* does n result 9 ! emission ( a      
gre5h\se gas 9 a mann] t c be reasonably
 assum$ to p]man5tly seque/] ! gre5h\se 
gas cont5t ( ! fossil fuel4  #dfib4     
,bord] adju/m5ts  7a7 ,exports ,9 ! case
 ( any good export$ f ! ,unit$ ,/ates1 !
 ,secret>y may provide an equival5cy    
refund to ! p]son export+ su* good equal
 to ! co/ associat$ ) ! tax impos$ 9    
section #dfia4  7b7 ,imports ,9 ! case (
 any good import$ into ! ,unit$ ,/ates t
 w\ld h _h an increas$ co/ impos$ by    
section #dfia _h t good be5 produc$ 9 ! 
,unit$ ,/ates1 ! ,secret>y may impose an

 equival5cy fee on ! p]son import+ su*  
good equival5t to ! tax t w\ld h be5    
impos$ "u section #dfia at any po9t 9 ! 
supply *a9 ( t good1 _h t good be5      
produc$ 9 ! ,unit$ ,/ates4  7c7         
,regulatory au?ority ,! ,secret>y %all  
consult ) ! ,adm9i/rator ( !            
,environm5tal ,protection ,ag5cy1 !     
,unit$ ,/ates ,trade ,repres5tative1 & !
 ,secret>y ( ,en]gy 9 e/abli%+ rules &  
regulations implem5t+ ! purposes ( ?is  
section4  #dfic4 ,def9itions & o!r rules
  7a7 ,def9itions ,= purposes ( ?is     
sub*apt]--  7b7 ,c>bon dioxide equival5t
 ,! t]m c>bon dioxide equival5t means1 =
 ea* gre5h\se gas1 ! quantity ( gre5h\se
 gas t ! ,adm9i/rator ( ! ,environm5tal 
,protection ,ag5cy det]m9es makes ! same
 contribution to global w>m+ z #a metric
 ton ( c>bon dioxide4  7c7 ,gre5h\se gas
 ,! t]m gre5h\se gas means any ( !      
foll[+3 7#a7 ,c>bon dioxide4  7#b7      
,me?ane4  7#c7 ,nitr\s oxide4  7#d7     
,sulfur hexafluoride4  7#e7             
,hydr(luoroc>bons4  7#f7                

,p]fluoroc>bons4  7d7 ,regulations ,!   
,secret>y %all prescribe su* regulations
 z may be necess>y to c>ry out !        
provisions ( ?is sub*apt]1 includ+1 9   
consultation ) ! ,adm9i/rator ( !       
,environm5tal ,protection ,ag5cy1 def9+ 
p]man5t seque/ration ( gre5h\se gas     
emissions & specify+ "u :at conditions !
 use ( a fossil fuel 9 manufactur+ :i*  
does n result 9 ! emission ( a gre5h\se 
gas 9 a mann] t c be reasonably assum$  
to p]man5tly seque/] ! gre5h\se gas     
cont5t ( ! fossil fuel = purposes ( ?is 
section4  4  7b7 ,cl]ical am5dm5t ,!    
table ( sub*apt]s = *apt] #ch ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new item3     
,sub*apt] ,e4 ,gre5h\se ,gas ,emissions 
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjag4   
#c4 ,assi/ance to l[ income families    
7a7 ,9 g5]al ,! ,social ,security ,act  
7#db ,u4,s4,c4 #cja et seq47 is am5d$ by
 add+ at ! end ! foll[+3  ,,xxii        

,l[-,income ,en]gy ,co/ ,mitigation     
,program  #bbja4 ,l[-,income ,en]gy ,co/
 ,mitigation ,program  7a7 ,9 g5]al ,!  
,secret>y1 9 consultation ) !           
,commission] ( ,social ,security & !    
,secret>y ( ,agriculture1 %all =mulate &
 adm9i/] ! program provid$ = 9 ?is      
section1 :i* %all be kn[n z !           
,l[-,income ,en]gy ,co/ ,mitigation     
,program1 & "u :i* eligible h\seholds   
are provid$ an en]gy refund4  7b7       
,eligibility ( h\seholds ,to receive    
en]gy refund ,ea* eligible h\sehold %all
 be entitl$ to receive mon?ly ca%       
paym5ts "u ?is section 9 an am\nt equal 
to ! mon?ly en]gy refund am\nt det]m9$  
"u subsection 7d74  7c7 ,eligibility    
7#a7 ,eligible h\seholds ,a h\sehold    
%all be consid]$ to be an eligible      
h\sehold = purposes ( ?is section if--  
7,a7 except z provid$ 9 subsection      
7d77#d71 ! gross income ( ! h\sehold    
does n exce$ #bjj p]c5t ( ! pov]ty l9e2 
7,b7 ! ,/ate ag5cy = ! ,/ate 9 :i* !    
h\sehold is locat$ det]m9es t ! h\sehold

 is p>ticipat+ 9--  7i7 ! ,supplem5tal  
,nutrition ,assi/ance ,program au?oriz$ 
by ! ,food & ,nutrition ,act ( #bjjh 7#g
 ,u4,s4,c4 #bjaa et seq472  7ii7 ! ,food
 ,di/ribution ,program on ,indian       
,res]vations au?oriz$ by section #d7;b7 
( su* ,act 7#g ,u4,s4,c4 #bjac7;b772 or 
7iii7 ! program = nutrition assi/ance 9 
,pu]to ,rico or ,am]ican ,samoa "u      
section #ai ( su* ,act 7#g ,u4,s4,c4    
#bjbh72  7,c7 ! h\sehold consi/s ( a    
s+le individual or a m>ri$ c\ple1 &--   
7i7 receives ! subsidy describ$ 9       
section #ahfj;,d-#ad ( ?is ,act 7#db    
,u4,s4,c4 #aciew-#aad72 or  7ii7  7,i7  
p>ticipates 9 ! program "u title ,,xviii
 ( ?is ,act2 &  7,,ii7 meets ! income   
requirem5ts describ$ 9 section          
#ahfj;,d-#ad7;a77#a7 or 7a77#b7 ( ?is   
,act 7#db ,u4,s4,c4 #aciew-#aad7;a77#a7 
or 7a77#b772 or  7,d7 ! h\sehold consi/s
 ( a s+le individual or a m>ri$ c\ple1 &
 receives b5efits "u ! supplem5tal      
security income program "u title ,,xvi (
 ?is ,act 7#db ,u4,s4,c4 #acha-achc;f74 

7#b7 ,limitation ,not)/&+ any o!r       
provision ( law1 ! ,secret>y %all       
provide refunds to ,unit$ ,/ates        
citiz5s1 ,unit$ ,/ates nationals1 &     
individuals lawfully resid+ 9 ! ,unit$  
,/ates :o qualify = a refund "u p>agraph
 7#a77;,a71 & %all e/abli% proc$ures to 
ensure t o!r individuals d n receive    
refunds4  7#c7 ,national /&>ds ,!       
,secret>y %all consult ) ! ,secret>y (  
,agriculture & e/abli% uni=m national   
/&>ds ( eligibility ensur+ t ,/ates may 
co-adm9i/] ! en]gy refund program ) !   
,supplem5tal ,nutrition ,assi/ance      
,program 9 accordance ) ! provisions (  
?is section4 ,no ,/ate ag5cy %all impose
 any o!r /&>d or requirem5t z a         
condition ( eligibility or refund       
receipt "u ! program4 ,assi/ance 9 !    
,en]gy ,refund ,program %all be furni%$ 
promptly to all eligible h\seholds :o   
make application = su* p>ticipation or  
are already enroll$ 9 any program ref]r$
 to 9 p>agraph 7#a74  7d7 ,mon?ly en]gy 
refund am\nt  7#a7 ,e/imat$ annual      

refund ,n lat] ?an #cj days aft] ! date 
( ! enactm5t ( ! ,tax ,pollution1 ,n    
,pr(its ,act1 & ea* ,novemb] #cj        
!reaft]1 ! ,en]gy ,in=mation            
,adm9i/ration %all e/imate1 pursuant to 
a me?od t is appropriate = su* purposes1
 ! annual total loss 9 pur*as+ p[] t w  
result f sub*apt] ,e ( *apt] #ch ( !    
,int]nal ,rev5ue ,code ( #aihf 7relat+  
to excise tax on c>bon dioxide & o!r    
gre5h\se gas emissions7 9 ! next cal5d> 
ye> = h\seholds ( ea* size ) gross      
income equal to #aej p]c5t ( ! pov]ty   
l9e1 bas$ on ! project$ total m>ket     
value ( all compliance co/s1 exclud+ !  
am\nt ( ! increase 9 h\seholds' en]gy   
consumption t is f9anc$ by high] co/ (  
liv+ adju/m5ts to ,f$]al b5efits t      
result f increas$ c>bon co/s4  7#b7     
,mon?ly en]gy refund ,subject to        
p>agraph 7#c71 ! am\nt ( ! mon?ly en]gy 
refund = an eligible h\sehold "u ?is    
section %all be--  7,a7 if ! h\sehold   
has #a1 #b1 #c1 or #d memb]s1 #a_/ab ( !
 am\nt e/imat$ "u p>agraph 7#a7 = su*   

cal5d> ye> = a h\sehold ( ! same size1  
r\nd$ to ! ne>e/ :ole doll> am\nt2 or   
7,b7 if ! h\sehold has #e or m memb]s1  
#a_/ab ( ! ari?metic mean value ( !     
am\nts e/imat$ "u p>agraph 7#a7 = su*   
cal5d> ye> = h\seholds ) #e or m memb]s1
 r\nd$ to ! ne>e/ :ole doll> am\nt4     
7#c7 ,phase\t ,9 any case 9 :i* ! gross 
income ( an eligible h\sehold exce$s    
#aej p]c5t ( ! pov]ty l9e applicable to 
su* h\sehold1 ! refund det]m9$ "u       
p>agraph 7#b7 %all be r$uc$ ratably 7b n
 bel[ z]o7 by #b p]c5tage po9ts = ea*   
p]c5tage po9t t ! gross income exce$s   
#aej p]c5t ( su* pov]ty l9e4  7#d7      
,ext5sion ( phase\t into middle class   
7,a7 ,det]m9ation ,n lat] ?an #cj days  
aft] ! date ( ! enactm5t ( ! ,tax       
,pollution1 ,n ,pr(its ,act1 & ea*      
,novemb] #cj !reaft]1 ! ,secret>y %all  
e/imate = ! next cal5d> ye> ! am\nt (   
rev5ues to be receiv$ 9 ! g5]al fund ( !
 ,treasury by reason ( sub*apt] ,e (    
*apt] #ch 7relat+ to c>bon dioxide & o!r
 gre5h\se gas emissions7 & ! exp5ditures

 dur+ su* cal5d> ye> to c>ry out ! ,tax 
,pollution1 ,n ,pr(its ,act & ! am5dm5ts
 made by su* ,act4  7,b7 ,modifi$       
phase\t ,if su* rev5ues exce$ su*       
exp5ditures1 !n-- 7i7 = su* cal5d> ye> !
 phase\t 9 p>agraph 7#c7 %all be appli$ 
by sub/itut+ = #b p]c5tage po9ts !      
p]c5tage det]m9$ by ! ,secret>y to ext5d
 ! phase\t "u p>agraph 7#c7 9 su* a     
mann] z to r$uce su* excess to z]o1 &   
7ii7 9 ! case ( h\seholds ! gross income
 ( :i* exce$s #bjj p]c5t ( ! pov]ty l9e1
 ,secret>y may "u regulations all[ a    
cr$it "u subp>t ,c ( "p ,,iv ( sub*apt] 
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf = ! aggregate ( ! mon?ly en]gy 
refunds4  7e7 ,deliv]y me*anism  7#a7   
,subject to /&>ds & an implem5tation    
s*$ule set by ! ,secret>y1 ! en]gy      
refund %all be provid$ 9 mon?ly         
in/allm5ts via--  7,a7 direct deposit   
into ! eligible h\sehold's designat$    
bank acc\nt2  7,b7 ! ,/ate's electronic 
b5efit transf] sy/em2 or  7,c7 ano!r    
,f$]al or ,/ate me*anism1 if su* a      

me*anism is approv$ by ! ,secret>y4     
7#b7 ,! /&>ds describ$ "u p>agraph 7#a7 
%all--  7,a7 protect ! privacy ( en]gy  
refund applicants & recipi5ts2  7,b7    
provide en]gy refund recipi5ts ) *oices1
 z appropriate1 = deliv]y & receipt (   
refunds2  7,c7 ensure ease ( use &      
access to refunds1 includ+ a prohibition
 on any fees *>g$ = )drawals or o!r     
relat$ s]vices2  7,d7 protect1 9 a      
co/-effective mann]1 aga9/ improp]      
access to en]gy refunds2  7,e7 ensure   
int]op]ability ( ! ,en]gy ,refund       
,program betwe5 ,/ates & p]mit monitor+ 
& inve/igations by au?oriz$ law en=cem5t
 ag5cies2 &  7,f7 include su* /&>ds1 z  
det]m9$ appropriate by ! ,secret>y1 to  
protect applicant & recipi5t h\seholds f
 fraud & abuse & promote effective &    
effici5t adm9i/ration ( ,en]gy ,refund  
,program4  7f7 ,adm9i/ration  7#a7 ,9   
g5]al ,! ,/ate ag5cy ( ea* p>ticipat+   
,/ate %all assume responsibility = !    
c]tification ( applicant h\seholds & = !
 issuance ( refunds & ! control &       

acc\ntability !re(4  7#b7 ,adm9i/rative 
co/s ,subject to su* /&>ds z det]m9$    
appropriate by ! ,secret>y1 ! ,secret>y 
%all reimburse ea* ,/ate ag5cy = #ajj   
p]c5t ( adm9i/rative co/s4  7#c7        
,proc$ures ,"u /&>ds e/abli%$ by !      
,secret>y1 ! ,/ate ag5cy %all e/abli%   
proc$ures gov]n+ ! adm9i/ration ( !     
,en]gy ,refund ,program t ! ,/ate ag5cy 
det]m9es be/ s]ve h\seholds 9 ! ,/ate1  
includ+ h\seholds ) special ne$s1 su* z 
h\seholds ) eld]ly or disabl$ memb]s1   
h\seholds 9 rural areas1 homeless       
individuals1 & h\seholds resid+ on      
res]vations z def9$ 9 ! ,indian ,*ild   
,welf>e ,act ( #aigh & ! ,indian ,f9anc+
 ,act ( #aigd4 ,9 c>ry+ out ?is         
p>agraph1 a ,/ate ag5cy--  7,a7 %all    
provide timely1 accurate1 & fair s]vice 
to applicants =1 & p>ticipants 91 !     
,en]gy ,refund ,program2  7,b7 %all     
p]mit an applicant h\sehold to apply to 
p>ticipate 9 ! program at ! "t t !      
h\sehold fir/ contacts ! ,/ate ag5cy1 & 
%all consid] an application t conta9s ! 

"n1 address1 & signature ( ! applicant  
to be suffici5t to con/itute an         
application = p>ticipation2  7,c7 %all  
scre5 any applicant h\sehold = !        
,supplem5tal ,nutrition ,assi/ance      
,program1 ! ,/ate's m$ical assi/ance    
program "u section ,,xix ( ?is ,act1 !  
,*ildr5's ,heal? ,insurance ,program "u 
section ,,xxi ( ?is ,act1 & a ,/ate     
program t provides basic assi/ance "u a 
,/ate program fund$ "u title ,,iv ( ?is 
,act or ) qualifi$ ,/ate exp5ditures z  
def9$ 9 section #dji7;a77#g7 ( ?is ,act 
= eligibility = ! ,en]gy ,refund        
,program &1 if eligible1 %all enroll su*
 applicant h\sehold 9 ! ,en]gy ,refund  
,program2  7,d7 %all complete           
c]tification ( & provide a refund to any
 eligible h\sehold n lat] ?an #cj days  
foll[+ its fil+ ( an application2  7,e7 
%all use appropriate bil+ual p]sonnel & 
mat]ials 9 ! adm9i/ration ( ! program 9 
^? portions ( ! ,/ate 9 :i* a sub/antial
 numb] ( memb]s ( l[-income h\seholds   
speak a language o!r ?an ,engli%2 &     

7,f7 %all utilize ,/ate ag5cy p]sonnel  
:o are employ$ 9 accordance ) ! curr5t  
/&>ds = a ,m]it ,sy/em ( ,p]sonnel      
,adm9i/ration or any /&>ds lat]         
prescrib$ by ! ,(fice ( ,p]sonnel       
,managem5t pursuant to section #bjh ( ! 
,int]gov]nm5tal ,p]sonnel ,act ( #aigj  
7#db ,u4,s4,c4 #dgbh7 modify+ or sup]s$+
 su* /&>ds relat+ to ! e/abli%m5t &     
ma9t5ance ( p]sonnel /&>ds on a m]it    
basis to make all t5tative & f9al       
det]m9ations ( eligibility &            
ineligibility4  7#d7 ,/reaml9$          
eligibility = c]ta9 b5efici>ies ( ,f$]al
 programs  7,a7 ,9 g5]al ,! ,secret>y1 !
 ,commission] ( ,social ,security1 !    
,railroad ,retirem5t ,bo>d1 or !        
,secret>y ( ,vet]ans ,affairs %all      
develop proc$ures to directly provide   
en]gy refunds to individuals t are      
b5efici>ies "u ! b5efit programs        
adm9i/]$ by su* entities & are eligible 
to receive su* refunds "u ! ,en]gy      
,refund ,program1 if ! ,secret>y        
det]m9es1 9 consultation ) !            

,commission] ( ,social ,security1 !     
,railroad ,retirem5t ,bo>d1 & !         
,secret>y ( ,vet]ans ,affairs1 t--  7i7 
"o or m ( su* entities are able to      
det]m9e ! gross income ( su* b5efici>ies
 = purposes ( det]m9+ eligibility = !   
en]gy refund2  7ii7 su* entities are    
able to coord9ate to ensure t su*       
b5efici>ies d n receive multiple en]gy  
refunds2 &  7iii7 ,f$]al provision (    
en]gy refunds w\ld be m effici5t &      
result 9 receipt ( en]gy refunds by a   
great] numb] ( eligible b5efici>ies ?an 
deliv]y ( su* refunds by ! ,/ates4  7,b7
 ,receipt ( refunds ,any l[-income      
b5efici>y :o receives an en]gy refund   
pursuant to ! proc$ures develop$ "u ?is 
p>agraph %all n be eligible = an en]gy  
refund o!rwise provid$ by a ,/ate ag5cy 
"u ?is section4  7#e7 ,regulations  7,a7
 ,except z provid$ 9 subp>agraph 7,b71 !
 ,secret>y %all issue su* regulations   
consi/5t ) ?is section z ! ,secret>y    
deems necess>y or appropriate = !       
effective & effici5t adm9i/ration ( !   

,en]gy ,refund ,program1 & %all         
promulgate all su* regulations 9        
accordance ) ! proc$ures set =? 9       
section #eec ( title #e1 ,unit$ ,/ates  
,code4  7,b7 ,)\t reg>d to section #eec 
( title #e ( su* ,code1 ! ,secret>y may 
by rule promulgate z f9al1 to be        
effective until n lat] ?an #b ye>s aft] 
! date ( ! enactm5t ( ! ,tax ,pollution1
 ,n ,pr(its ,act1 any proc$ures t are   
sub/antially ! same z ! proc$ures gov]n+
 ! ,supplem5tal ,nutrition ,assi/ance   
,program 9 section #bgc4b1 #bgc4ab1 or  
#bgc4ae ( title #g1 ,code ( ,f$]al      
,regulations4  7,c7 ,not)/&+ p>agraphs  
7#b7 & 7#c7 ( subsection 7i71 !         
,secret>y %all promulgate regulations   
requir+ /reaml9$ eligibility            
det]m9ations = "s or all h\seholds :i*  
include individuals receiv+ m$ical      
assi/ance "u a ,/ate plan approv$ "u    
title ,,xix or ,,xxi ( ?is ,act or      
individuals receiv+ premium cr$its = !  
pur*ase ( qualifi$ heal? insurance      
cov]age pursuant to section #cf;,b ( !  

,int]nal ,rev5ue ,code ( #aihf4 ,!      
regulations %all in/itute proc$ures     
:]eby ! gross income & family size      
in=mation us$ = det]m9+ eligibility "u  
su* provisions s]ve z ! basis = det]m9+ 
eligibility = ! ,en]gy ,refund ,program4
  7,d7 ,not)/&+ any o!r provision ( ?is 
section1 ! ,secret>y may au?orize ,/ates
 to provide b5efits "u ?is section on a 
qu>t]ly basis if ! ,secret>y det]m9es t 
! am\nt ( ! b5efits t w\ld be provid$ on
 a mon?ly basis to h\seholds is         
insuffici5t to be effici5tly paid on a  
mon?ly basis 9 light ( ! adm9i/rative   
exp5ses ( ! ,en]gy ,refund ,program4    
7#f7 ,controll+ law ,= purposes ( any   
adm9i/rative or judicial action or      
proce$+ initiat$ by a h\sehold to a     
provision aris+ "u ?is section1 includ+ 
any proc$ures e/abli%$ by a ,/ate ag5cy 
"u p>agraph 7#c7 or any regulations     
issu$ by ! ,secret>y "u p>agraph 7#d71  
su* action or proce$+ %all be subject to
 ! foll[+ conditions3  7,a7 ,limitation 
on recov]y = wrongful or errone\s )hold+

 ( refunds ,any en]gy refunds t are     
det]m9$ to h be5 wrongfully or          
errone\sly )held f a h\sehold %all be   
re/or$ = a p]iod ( n great] ?an #a ye>  
prior to ! date t ! und]ly+ action or   
proce$+ 0 fil$1 or 9 ! case ( an action 
seek+ review ( a f9al ,/ate ag5cy       
det]m9ation1 n m ?an #a ye> prior to !  
date ( ! fil+ ( a reque/ ) ! ,/ate = !  
re/oration ( su* allotm5ts or1 9 ei!r   
case1 n m ?an #a ye> prior to ! date !  
,/ate ag5cy is notifi$ or o!rwise       
discov]s ! possible loss to a h\sehold4 
7,b7 ,records ,any records ma9ta9$ by a 
,/ate ag5cy "u ?is section = ! purpose (
 c]tification ( applicant h\seholds1 !  
issuance ( en]gy refunds1 or compliance 
) any requirem5ts e/abli%$ by !         
,secret>y %all be made available to a   
h\sehold to ! ext5t necess>y to c>ry out
 su* action or proce$+ & consi/5t ) !   
privacy /&>ds e/abli%$ "u subsection    
7e77#b77;,a74  7,c7 ,regulations ,=     
purposes ( any su* adm9i/rative or      
judicial action1 all p>ties %all be     

requir$ to comply ) any sub/antive &    
proc$ural regulations e/abli%$ by !     
,secret>y = ! op]ation ( ! ,en]gy       
,refund ,program unless su* regulations 
are n 9 accordance ) law4  7g7 ,treatm5t
 ,! value ( ! refund provid$ "u ?is     
section %all n be consid]$ income or    
res\rces = any purpose "u any ,f$]al1   
,/ate1 or local laws1 includ+1 b n      
limit$ to1 laws relat+ to an income tax1
 or public assi/ance programs 7includ+1 
b n limit$ to1 heal? c>e1 ca% aid1 *ild 
c>e1 nutrition programs1 & h\s+         
assi/ance7 & no p>ticipat+ ,/ate or     
political subdivision !re( %all decrease
 any assi/ance o!rwise provid$ an       
individual or individuals because ( !   
receipt ( a refund "u ?is section4  7h7 
,program integrity ,= purposes ( ensur+ 
program integrity & comply+ ) !         
requirem5ts ( ! ,improp] ,paym5t        
,in=mation ,act ( #bjjb1 ! ,secret>y    
%all1 to ! maximum ext5t possible1 rely 
on & coord9ate ) ! quality control      
sample & review proc$ures ( p>agraphs   

7#b71 7#c71 7#d71 & 7#e7 ( section      
#af7;c7 ( ! ,food & ,nutrition ,act (   
#bjjh 7#g ,u4,s4,c4 #bjbe7;c774  7i7    
,def9itions  7#a7 ,electronic b5efit    
transf] sy/em ,! t]m electronic b5efit  
transf] sy/em means a sy/em by :i*      
h\sehold b5efits or refunds def9$ "u    
subsection 7e7 are issu$ f & /or$ 9 a   
c5tral databank via electronic b5efit   
transf] c>ds4  7#b7 ,gross income ,! t]m
 gross income means ! gross income ( a  
h\sehold t is det]m9$ 9 accordance )    
/&>ds & proc$ures e/abli%$ "u section #e
 ( ! ,food & ,nutrition ,act ( #bjjh 7#g
 ,u4,s4,c4 #bjad7 & its implem5t+       
regulations4  7#c7 ,h\sehold  7,a7 ,!   
t]m h\sehold means-- 7i7 9 subp>agraphs 
7,a7 & 7,b7 ( subsection 7c77#a7 ( ?is  
section1 except z provid$ 9 subp>agraph 
7,c7 ( ?is p>agraph1 an individual or a 
gr\p ( individuals :o are a h\sehold "u 
section #c7n7 ( ! ,food & ,nutrition    
,act ( #bjjh 7#g ,u4,s4,c4 #bjab7n772   
7ii7 9 subsection 7c77#a77;,c7 ( ?is    
section1 a s+le individual or m>ri$     

c\ple t receives b5efits "u section     
#ahfj;,d-#ad ( ?is ,act 7#db ,u4,s4,c4  
#aciew-#aad7 & is n an in/itutionaliz$  
individual or c\ple 7z def9$ 9 section  
#aijb7q77#a77;,b772 &  7iii7 9          
subsection 7c77#a77;,d7 ( ?is section1 a
 s+le individual or m>ri$ c\ple t       
receives b5efits "u ! supplem5tal       
security income program "u title ,,xvi (
 ?is ,act 7#db ,u4,s4,c4 #acha-achc;f7 &
 is n an in/itutionaliz$ individual or  
c\ple4  7,b7 ,! ,secret>y %all e/abli%  
rules = provid+ ! en]gy refund 9 an     
equitable & adm9i/ratively simple mann] 
to h\seholds :]e ! gr\p ( individuals :o
 live toge!r includes memb]s n all ( :om
 are describ$ 9 a s+le clause (         
subp>agraph 7,a71 or includes additional
 memb]s n describ$ 9 any su* clause4    
7,c7 ,! ,secret>y %all e/abli% rules    
reg>d+ ! eligibility & deliv]y ( ! en]gy
 refund to gr\ps ( individuals describ$ 
9 section #c7n77#d7 or 7#e7 ( ! ,food & 
,nutrition ,act ( #bjjh 7#g ,u4,s4,c4   
#bjab7n774  7#d7 ,pov]ty l9e ,! t]m     

pov]ty l9e has ! mean+ giv5 ! t]m 9     
section #fgc7b7 ( ! ,community ,s]vices 
,block ,grant ,act 7#db ,u4,s4,c4       
#iijb7b771 includ+ any revision requir$ 
by t section4  7#e7 ,/ate ,! t]m ,/ate  
means ! #ej ,/ates1 ! ,di/rict (        
,columbia1 ! ,commonweal? ( ,pu]to      
,rico1 ,am]ican ,samoa1 ! ,unit$ ,/ates 
,virg9 ,isl&s1 ,guam1 & ! ,commonweal? (
 ! ,nor!rn ,m>iana ,isl&s4  7#f7 ,/ate  
ag5cy ,! t]m ,/ate ag5cy means an ag5cy 
( ,/ate gov]nm5t1 includ+ ! local (fices
 !re(1 t has responsibility =           
adm9i/ration ( ! #a or m f$]ally aid$   
public assi/ance programs )9 ! ,/ate1 & 
9 ^? ,/ates :]e su* assi/ance programs  
are op]at$ on a dec5traliz$ basis1 ! t]m
 %all include ! c\nt]p>t local ag5cies  
adm9i/]+ su* programs4  7#g7 ,o!r t]ms  
,o!r t]ms n def9$ 9 ?is title %all h !  
same mean+ appli$ 9 ! ,supplem5tal      
,nutrition ,assi/ance ,program au?oriz$ 
by ! ,food & ,nutrition ,act ( #bjjh 7#g
 ,u4,s4,c4 #bjaa et seq47 unless !      
,secret>y f9ds = good cause t           

application ( a p>ticul> def9ition w\ld 
be detrim5tal to ! purposes ( ! ,en]gy  
,refund ,program4  7j7 ,/ate ,opt ,9 ,! 
,secret>y %all c>ry out ! requirem5ts   
specifi$ by ?is section = a ,/ate or    
,/ate ag5cy unless ! ,/ate or ,/ate     
ag5cy elects to c>ry out su*            
requirem5ts4  4  7b7 ,con=m+ am5dm5t    
,section #acbd7;b77#b7 ( title #ca1     
,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
! foll[+ be=e ! p]iod at ! end3 1 or "u 
section #bbja7;d77#d77;,b77ii7 ( !      
,social ,security ,act4  #d4 ,assi/ance 
to displac$ work]s 9 ! coal indu/ry ,= a
 p]iod ( #aj ye>s aft] ! enactm5t ( !   
,tax ,pollution1 ,n ,pr(it ,act1 up to  
#b p]c5t ( ! rev5ues g5]at$ "u ?is ,act 
may be us$ by ! ,secret>y ( ,labor to   
implem5t a program to assi/ work]s 9 !  
coal indu/ry t may be displac$ z a      
result ( ! enactm5t ( ?is ,act4 ,?is    
assi/ance c take ! =m ( ! foll[+3  7#a7 
,work] retra9+4  7#b7 ,relocation       
exp5ses = ^? :o move to f9d new         
employm5t4  7#c7 ,e>ly retirem5t4  7#d7 

,heal? ,b5efits4  7#e7 ,o!r assi/ance t 
! ,secret>y det]m9es appropriate4  #e4  
,r$uction 9 corporate tax rate  7a7 ,9  
g5]al ,section #aa7;b77#a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$--  7#a7  
by /rik+ subp>agraphs 7,c7 & 7,d71 by   
ins]t+ & at ! end ( subp>agraph 7,b71 & 
by ins]t+ aft] subp>agraph 7,b7 !       
foll[+3  7,c7 applicable p]c5tage ( s   
mu* ( ! taxable income z exce$s #ge1jjj4
  1  7#b7 by /rik+ #aa1gej & ins]t+     
applicable doll> am\nt1 &  7#c7 by /rik+
 ! la/ s5t5ce4  7b7 ,applicable         
p]c5tage2 applicable doll> am\nt        
,section #aa ( su* ,code is am5d$ by    
add+ at ! end ! foll[+3  7e7 ,applicable
 p]c5tage ,= purposes ( ?is section--   
7#a7 ,applicable p]c5tage ,! t]m        
applicable p]c5tage means-- 7,a7 #cb    
p]c5t 9 ! case ( taxable ye>s beg9n+ 9  
#bjah1  7,b7 #ca p]c5t 9 ! case (       
taxable ye>s beg9n+ 9 #bjai1  7,c7 #cj  
p]c5t 9 ! case ( taxable ye>s beg9n+ 9  
#bjbj1  7,d7 #bi p]c5t 9 ! case (       
taxable ye>s beg9n+ 9 #bjba1 &  7,e7 #bh

 p]c5t 9 ! case ( taxable ye>s beg9n+   
aft] #bjba4  7#b7 ,applicable doll>     
am\nt ,! t]m applicable doll> am\nt     
means-- 7,a7 #f1gej 9 ! case ( taxable  
ye>s beg9n+ 9 #bjah1  7,b7 #e1ejj 9 !   
case ( taxable ye>s beg9n+ 9 #bjai1     
7,c7 #e1jjj 9 ! case ( taxable ye>s     
beg9n+ 9 #bjbj1  7,d7 #d1ejj 9 ! case ( 
taxable ye>s beg9n+ 9 #bjba1 &  7,e7    
#d1jjj 9 ! case ( taxable ye>s beg9n+   
aft] #bjba4  4  7c7 ,con=m+ am5dm5ts    
7#a7 ,section #aa7;b77#b7 ( su* ,code is
 am5d$ by /rik+ #ce p]c5t & ins]t+ !    
applicable p]c5tage4  7#b7 ,section     
#abja7;a7 ( su* ,code is am5d$--  7,a7  
by /rik+ #ce p]c5t bo? places x appe>s &
 ins]t+ ! applicable p]c5tage1 &  7,b7  
by /rik+ #b s5t5ces & ins]t+ s5t5ce4    
7#c7 ,section #adde7;e7 ( su* ,code is  
am5d$ by /rik+ #ce p]c5t ea* places x   
occurs & ins]t+ ! applicable p]c5tage4  
7d7 ,effective date  7#a7 ,9 g5]al      
,except z o!rwise provid$ 9 ?is         
subsection1 ! am5dm5ts made by ?is      
section %all apply to taxable ye>s      

beg9n+ aft] ,decemb] #ca1 #bjag4  7#b7  
,)hold+ ,! am5dm5ts made by subsection  
7b77#d7 %all apply to di/ributions made 
aft] ,decemb] #ca1 #bjag4  #f4 ,public  
disclosure ( rev5ues & exp5ditures  7a7 
,e/abli%m5t ( website ,! ,secret>y ( !  
,treasury1 or ! ,secret>y's designee1   
%all e/abli% a website = purposes ( mak+
 ! disclosures describ$ 9 subsection    
7b74  7b7 ,disclosures ,! ,secret>y %all
 make publicly available1 on an ongo+   
basis & z frequ5tly z possible1         
in=mation reg>d+ ! am\nt & s\rces (     
rev5ue attributable to ?is ,act & !     
am5dm5ts made by ?is ,act4