,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #bgj  ,,in ,,the ,,house ,,of   
,,representatives  ,january #d1         
#bjag,mr4 ,lewis of ,georgia introduced 
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide      
support to environmental justice        
communities and environmental justice   
projects4  #a4 ,short title ,this ,act  
may be cited as the ,environmental      
,justice ,act of #bjag4  #b4 ,purpose   
,the purpose of this ,act is--  7#a7 to 
ensure that environmental justice       
communities have the opportunity to     
participate in developing solutions to  
environmental blight and health-related 
problems and to actively participate in 
developing solutions for their          
community2  7#b7 to promote the         
development and maintenance of parks and
 green open spaces in environmental     
justice communities2 and  7#c7 to       
encourage not-for-profit organizations1 

colleges1 and universities to assist in 
environmental justice projects through  
tax credit incentives4  #c4 ,credit     
against employment taxes for certain    
expenses relating to environmental      
justice communities and environmental   
justice projects  7a7 ,in general       
,section #caaa of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following3  7g7             
,environmental justice  7#a7 ,allowance 
of credit ,there shall be allowed as a  
credit against the tax imposed by       
subsection 7a7 on wages paid with       
respect to employment of all employees  
of the eligible organization during the 
calendar year an amount equal to #dj    
percent of the amount of qualified      
expenditures of an eligible             
organization4  7#b7 ,limitation ,the    
amount allowed as a credit for a        
calendar year shall not exceed #aj1jjj4 
7#c7 ,qualified expenditures ,for       
purposes of paragraph 7#a7--  7,a7 ,in  
general ,the term qualified expenditures

 means amounts paid or incurred by an   
eligible organization to provide support
 to environmental justice communities or
 environmental justice projects4  7,b7  
,environmental justice community ,the   
term environmental justice community    
means a community with significant      
representation of racial or ethnic      
minorities or low-income populations    
that experiences1 or is at risk of      
experiencing1 a significant or          
disproportionate burden of environmental
 stressors1 risks1 adverse human health 
effects1 or environmental effects4  7,c7
 ,environmental justice project ,the    
term environmental justice project      
means-- 7i7 assistance with competitive 
grant writing1  7ii7 legal aide to      
advocate for affected communities1      
7iii7 community organizing1  7iv7       
advocacy at public forums1  7v7 research
 and human health monitoring1  7vi7     
promotion and development of green space
 in urban communities1  7vii7           
encouraging public-private partnerships1

 and  7viii7 any other project or       
activity designated by the ,secretary4  
7#d7 ,eligible organization ,for        
purposes of this subsection1 the term   
eligible organization means an          
organization described in section       
#eja7;c77#c7 and exempt from taxation   
under section #eja7;a74  7#e7           
,regulations ,the ,secretary shall      
prescribe such regulations or other     
guidance as may be necessary to carry   
out this subsection4  4  7b7 ,effective 
date ,the amendment made by subsection  
7a7 shall apply to periods after        
,december #ca1 #bjaf4