,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bgj  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #d1 #bjag,mr4 
,lewis ( ,georgia introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide support to environm5tal ju/ice  
communities & environm5tal ju/ice       
projects4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,environm5tal ,ju/ice ,act 
( #bjag4  #b4 ,purpose ,! purpose ( ?is 
,act is--  7#a7 to ensure t environm5tal
 ju/ice communities h ! opportunity to  
p>ticipate 9 develop+ solutions to      
environm5tal blight & heal?-relat$      
problems & to actively p>ticipate 9     
develop+ solutions = _! community2  7#b7
 to promote ! developm5t & ma9t5ance (  
p>ks & gre5 op5 spaces 9 environm5tal   
ju/ice communities2 &  7#c7 to enc\rage 
n-=-pr(it organizations1 colleges1 &    
univ]sities to assi/ 9 environm5tal     
ju/ice projects ?r\gh tax cr$it         
inc5tives4  #c4 ,cr$it aga9/ employm5t  

taxes = c]ta9 exp5ses relat+ to         
environm5tal ju/ice communities &       
environm5tal ju/ice projects  7a7 ,9    
g5]al ,section #caaa ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3  7g7 ,environm5tal   
ju/ice  7#a7 ,all[ance ( cr$it ,!re %all
 be all[$ z a cr$it aga9/ ! tax impos$  
by subsection 7a7 on wages paid )       
respect to employm5t ( all employees ( !
 eligible organization dur+ ! cal5d> ye>
 an am\nt equal to #dj p]c5t ( ! am\nt (
 qualifi$ exp5ditures ( an eligible     
organization4  7#b7 ,limitation ,! am\nt
 all[$ z a cr$it = a cal5d> ye> %all n  
exce$ #aj1jjj4  7#c7 ,qualifi$          
exp5ditures ,= purposes ( p>agraph      
7#a7--  7,a7 ,9 g5]al ,! t]m qualifi$   
exp5ditures means am\nts paid or incurr$
 by an eligible organization to provide 
support to environm5tal ju/ice          
communities or environm5tal ju/ice      
projects4  7,b7 ,environm5tal ju/ice    
community ,! t]m environm5tal ju/ice    
community means a community )           

significant repres5tation ( racial or   
e?nic m9orities or l[-income populations
 t exp]i5ces1 or is at risk ( exp]i5c+1 
a significant or disproportionate burd5 
( environm5tal /ressors1 risks1 adv]se  
human heal? effects1 or environm5tal    
effects4  7,c7 ,environm5tal ju/ice     
project ,! t]m environm5tal ju/ice      
project means-- 7i7 assi/ance )         
competitive grant writ+1  7ii7 legal    
aide to advocate = affect$ communities1 
7iii7 community organiz+1  7iv7 advocacy
 at public =ums1  7v7 rese>* & human    
heal? monitor+1  7vi7 promotion &       
developm5t ( gre5 space 9 urban         
communities1  7vii7 enc\rag+            
public-private p>tn]%ips1 &  7viii7 any 
o!r project or activity designat$ by !  
,secret>y4  7#d7 ,eligible organization 
,= purposes ( ?is subsection1 ! t]m     
eligible organization means an          
organization describ$ 9 section         
#eja7;c77#c7 & exempt f taxation "u     
section #eja7;a74  7#e7 ,regulations ,! 
,secret>y %all prescribe su* regulations

 or o!r guidance z may be necess>y to   
c>ry out ?is subsection4  4  7b7        
,effective date ,! am5dm5t made by      
subsection 7a7 %all apply to p]iods aft]
 ,decemb] #ca1 #bjaf4