,i #aafth ,,congress #ast ,session ,h4 ,r4 #dadb ,,in ,,the ,,house ,,of ,,representatives ,august #b1 #bjai,mr4 ,larson of ,connecticut 7for himself1 ,ms4 ,norton1 ,mr4 ,lynch1 and ,mr4 ,payne7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on ,transportation and ,infrastructure1 ,energy and ,commerce1 ,agriculture1 ,education and ,labor1 ,natural ,resources1 ,science1 ,space1 and ,technology1 and ,financial ,services1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to rebuild the ,nation's infrastructure1 provide a consumer rebate to the ,american people1 assist coal country1 reduce harmful pollution1 and for other purposes4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,america ,wins ,act4 7b7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,sec4 #b4 ,tax on carbon dioxide content of certain substances4 ,sec4 #c4 ,energy ,refund ,program4 ,sec4 #d4 ,consumer tax rebate4 #b4 ,tax on carbon dioxide content of certain substances 7a7 ,in general ,chapter #ch of the ,internal ,revenue ,code of #aihf 7relating to environmental taxes7 is amended by adding at the end thereof the following new subchapter3 ,e ,tax on ,carbon ,dioxide ,content of ,certain ,substances ,sec4 #dfia4 ,imposition of tax4 ,sec4 #dfib4 ,refunds or credits4 ,sec4 #dfic4 ,border adjustments4 ,sec4 #dfid4 ,definitions and special rules4 #dfia4 ,imposition of tax 7a7 ,in general ,there is hereby imposed a tax on any taxable carbon substance sold by the manufacturer1 producer1 or importer thereof4 7b7 ,amount of tax 7#a7 ,in general ,the amount of tax imposed by subsection 7a7 on any taxable carbon substance shall be the applicable amount per ton of carbon dioxide content of such substance1 as determined by the ,secretary in consultation with the ,secretary of ,energy4 7#b7 ,fractional part of ton ,in the case of a fraction of a ton1 the tax imposed by subsection 7a7 shall be the same fraction of the amount of such tax imposed on a whole ton4 7#c7 ,applicable amount 7,a7 ,in general ,for purposes of paragraph 7#a71 the term applicable amount means #eb4 7,b7 ,inflation adjustment ,in the case of any taxable year beginning in a calendar year after #bjbj1 the dollar amount in subparagraph 7,a7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year in which the taxable year begins1 determined-- 7,i7 by substituting calendar year #bjai for calendar year #bjaf in subparagraph 7,a77ii7 thereof1 and 7,,ii7 by substituting for the ,c-,,cpi-,u referred to section #a7;f77#c77;,a77i7 the amount that such ,c-,,cpi-,u would have been if the annual percentage increase in ,c-,,cpi-,u with respect to each year after #bjbj had been #f percentage points greater4 7c7 ,substance taxed only once ,no tax shall be imposed by subsection 7a7 with respect to a taxable carbon substance if the person who would be liable for such tax establishes that a prior tax imposed by such section has been imposed with respect to such product4 7d7 ,exemption for exports 7#a7 ,tax-free sales 7,a7 ,in general ,no tax shall be imposed under subsection 7a7 on the sale by the manufacturer or producer of any taxable carbon substance for export or for resale by the purchaser to a second purchaser for export4 7,b7 ,proof of export required ,rules similar to the rules of section #dbba7;b7 shall apply for purposes of subparagraph 7,a74 7#b7 ,credit or refund where tax paid 7,a7 ,in general ,except as provided in subparagraph 7,b71 if-- 7i7 tax under subsection 7a7 was paid with respect to any taxable carbon substance1 and 7ii7 7,i7 such substance was exported by any person1 or 7,,ii7 such substance was used as a material in the manufacture or production of a taxable carbon substance which was exported by any person and which1 at the time of export1 was a taxable carbon substance1 credit or refund 7without interest7 of such tax shall be allowed or made to the person who paid such tax4 7,b7 ,condition to allowance ,no credit or refund shall be allowed or made under subparagraph 7,a7 unless the person who paid the tax establishes that he-- 7i7 has repaid or agreed to repay the amount of the tax to the person who exported the taxable carbon substance1 or 7ii7 has obtained the written consent of such exporter to the allowance of the credit or the making of the refund4 7,c7 ,refunds directly to exporter ,the ,secretary shall provide1 in regulations1 the circumstances under which a credit or refund 7without interest7 of the tax under subsection 7a7 shall be allowed or made to the person who exported the taxable carbon substance1 where-- 7i7 the person who paid the tax waives his claim to the amount of such credit or refund1 and 7ii7 the person exporting the taxable carbon substance provides such information as the ,secretary may require in such regulations4 #dfib4 ,refunds or credits 7a7 ,sequestered carbon ,under regulations prescribed by the ,secretary1 if-- 7#a7 a person uses a taxable carbon substance as a feedstock so that the carbon associated with such substance will not be emitted1 or 7#b7 a person captures and sequesters the carbon in a taxable carbon substance1 then an amount equal to the amount of tax in effect under section #dfia7;b7 with respect to such substance for the calendar year in which such use begins shall be allowed as a credit or refund 7without interest7 to such person in the same manner as if it were an overpayment of tax imposed by section #dfia4 7b7 ,previously taxed carbon substances used ,to make another taxable carbon substance ,under regulations prescribed by the ,secretary1 if-- 7#a7 a tax under section #dfia was paid with respect to any taxable carbon substance1 and 7#b7 such substance was used by any person in the manufacture or production of any other substance which is a taxable carbon substance1 then an amount equal to the tax so paid shall be allowed as a credit or refund 7without interest7 to such person in the same manner as if it were an overpayment of tax imposed by section #dfia7;a74 ,in any case to which this paragraph applies1 the amount of any such credit or refund shall not exceed the amount of tax imposed by section #dfia7;a7 on the other taxable fuel manufactured or produced 7or which would have been imposed by such subsection on such other fuel but for section #dfia7;c774 #dfic4 ,border adjustments 7a7 ,imports ,the ,secretary shall impose a carbon equivalency fee on imports of carbon-intensive goods that shall be equivalent to the cost that domestic producers of comparable carbon-intensive goods incur as a result of-- 7#a7 taxes paid by manufacturers1 producers1 and importers of taxable carbon substances under this section1 and 7#b7 carbon equivalency fees paid by importers of carbon intensive goods used in the production of the comparable carbon intensive goods in question4 7b7 ,exports ,notwithstanding the limitations of section #dfib1 the ,secretary shall allow as a credit or refund 7without interest7 to the exporter of a carbon-intensive good produced in the ,united ,states in the same manner as if it were an overpayment of tax imposed by section #dfia an amount equivalent to the cost that domestic producers of such carbon intensive goods incur as a result of-- 7#a7 taxes paid by manufacturers1 producers1 and importers of taxable carbon substances under this section1 and 7#b7 carbon equivalency fees paid by importers of carbon intensive goods used in the production of the comparable carbon intensive goods in question4 7c7 ,expiration ,this section shall cease to have effect at such time as and to the extent that-- 7#a7 7,a7 an international agreement requiring countries that emit greenhouse gases and produce carbon intensive goods for international markets to adopt equivalent measures comes into effect1 or 7,b7 the country of export has implemented equivalent measures1 and 7#b7 the actions provided for by subsections 7a7 and 7b7 are no longer appropriate4 #dfid4 ,definitions and special rules 7a7 ,definitions ,for purposes of this subchapter-- 7#a7 ,taxable carbon substance ,the term taxable carbon substance means-- 7,a7 coal 7including lignite and peat71 7,b7 petroleum and any petroleum product 7as defined in section #dfab7;a77#c771 and 7,c7 natural gas1 which is extracted1 manufactured1 or produced in the ,united ,states or entered into the ,united ,states for consumption1 use1 or warehousing4 7#b7 ,united ,states ,the term ,united ,states has the meaning given such term by section #dfab7;a77#d74 7#c7 ,importer ,the term importer means the person entering the taxable carbon substance for consumption1 use1 or warehousing4 7#d7 ,ton ,the term ton means metric tons4 ,in the case of any taxable carbon substance which is a gas1 the term ton means the amount of such gas in cubic feet which is the equivalent of a metric ton on a molecular weight basis4 7#e7 ,carbon-intensive good ,the term carbon-intensive good means a good that 7as identified by the ,secretary by rule7-- 7,a7 is a primary product1 or 7,b7 is a manufactured item in which one or more primary products are inputs and the cost of production of which in the ,united ,states is significantly increased by this subchapter4 7#f7 ,primary product ,the term primary product means-- 7,a7 iron1 steel1 steel mill products 7including pipe and tube71 aluminum1 cement1 glass 7including flat1 container1 and specialty glass and fiberglass71 pulp1 paper1 chemicals1 or industrial ceramics1 and 7,b7 any other manufactured product that the ,secretary determines-- 7i7 is sold for purposes of further manufacture1 and 7ii7 generates1 in the course of the manufacture of the product1 direct and indirect carbon-dioxide emissions that are comparable 7on an emissions-per-dollar of output basis7 to emissions generated in the manufacture or production of primary products identified in subparagraph 7,a74 7#g7 ,equivalent measure ,the term equivalent measure means a tax or other regulatory requirement that imposes a cost on manufacturers of carbon intensive goods located outside the ,united ,states approximately equal to the cost imposed by section #dfia on manufacturers of comparable carbon intensive goods located in the ,united ,states4 7b7 ,use treated as sale ,if any person manufactures1 produces1 or imports any taxable carbon substance and uses such substance1 then such person shall be liable for tax under section #dfia in the same manner as if such substance were sold by such person4 7c7 ,special rules for inventory exchanges 7#a7 ,in general ,except as provided in this paragraph1 in any case in which a manufacturer1 producer1 or importer of a taxable carbon substance exchanges such substance as part of an inventory exchange with another person-- 7,a7 such exchange shall not be treated as a sale1 and 7,b7 such other person shall1 for purposes of section #dfia1 be treated as the manufacturer1 producer1 or importer of such substance4 7#b7 ,registration requirement ,paragraph 7#a7 shall not apply to any inventory exchange unless-- 7,a7 both parties are registered with the ,secretary as manufacturers1 producers1 or importers of taxable carbon substances1 and 7,b7 the person receiving the taxable carbon substance has1 at such time as the ,secretary may prescribe1 notified the manufacturer1 producer1 or importer of such person's registration number and the internal revenue district in which such person is registered4 7#c7 ,inventory exchange ,for purposes of this subsection1 the term inventory exchange means any exchange in which #b persons exchange property which is1 in the hands of each person1 property described in section #abba7;a77#a74 7d7 ,regulations ,the ,secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subchapter4 4 7b7 ,establishment of ,build ,america ,trust ,fund ,subchapter ,a of chapter #ih of such ,code 7relating to trust fund code7 is amended by adding at the end the following3 #ieab4 ,build ,america ,trust ,fund 7a7 ,creation of ,trust ,fund ,there is established in the ,treasury of the ,united ,states a trust fund to be known as the ,build ,america ,trust ,fund 7referred to in this section as the ,trust ,fund71 consisting of such amounts as may be appropriated or credited to the ,trust ,fund as provided in this section or section #ifjb7;b74 7b7 ,transfers to ,trust ,fund ,there is hereby appropriated to the ,trust ,fund an amount equivalent to the increase in revenues received in the ,treasury as the result of the tax imposed under section #dfia4 7c7 ,distribution of amounts in ,trust ,fund ,amounts in the ,trust ,fund equivalent to the taxes received in the ,treasury under section #dfia for a calendar year shall be available without further appropriation1 as follows3 7#a7 ,first1 the following amounts for each of fiscal years #bjbj through #bjbi1 to be allocated as follows3 7,a7 ,highways and transit 7i7 the sum of #fa1jjj1jjj1jjj plus the highway and transit shortfall amount1 which shall be transferred to the ,highway ,trust ,fund with #hj percent allocated to the ,highway ,account 7as defined in section #iejc7;e77#e77;,b77 and #bj percent allocated to the ,mass ,transit ,account4 7ii7 #f1djj1jjj1jjj shall be available to the ,secretary of ,transportation for providing assistance under the ,national ,infrastructure ,investment program1 as described under the heading ,department of ,transportation--,office of the ,secretary--,national ,infrastructure ,investments in title ,i of division ,l of ,public ,law #aad-aac 7#abi ,stat4 #bhce74 7,b7 ,aviation #d1jjj1jjj1jjj shall be available to be transferred to the ,airport and ,airway ,trust ,fund1 of which-- 7i7 #b1afj1jjj1jjj shall be available to the ,secretary of ,transportation for making grants for airport planning and airport development under section #dgajd of title #di1 ,united ,states ,code1 and 7ii7 #a1hdj1jjj1jjj shall be available to the ,administrator of the ,federal ,aviation ,administration for acquiring1 establishing1 and improving air navigation facilities under section #ddejb7;a77#a77;,a7 of title #di1 ,united ,states ,code4 7,c7 ,passenger rail 7i7 #b1fjj1jjj1jjj shall be available to the ,secretary of ,transportation for deposit in the ,northeast ,corridor account described in section #bdcag of title #di1 ,united ,states ,code1 for the uses described in subsection 7d77#a7 7,b71 7,c71 7,e71 and 7,f7 of such section4 7ii7 #b1jjj1jjj1jjj shall be available to the ,secretary of ,transportation for making grants for rail infrastructure and safety improvements under section #bddjg of title #di1 ,united ,states ,code4 7iii7 #gjj1jjj1jjj shall be available to the ,secretary of ,transportation for making grants for state of good repair under section #bdiaa of title #di1 ,united ,states ,code4 7iv7 #a1cjj1jjj1jjj shall be available to the ,secretary of ,transportation for deposit in the ,national ,network account described in section #bdcag of title #di1 ,united ,states ,code1 for the uses described in subsection 7d77#b77;,b74 7,d7 ,harbors1 waterways1 flood protection1 dams 7i7 #d1jjj1jjj1jjj shall be available to the ,secretary of the ,army for expenses necessary for the construction of river and harbor1 flood and storm damage reduction1 shore protection1 aquatic ecosystem restoration1 and related projects authorized by law or for conducting detailed studies1 and plans and specifications1 of such projects 7including those involving participation by ,states1 local governments1 or private groups7 authorized or made eligible for selection by law 7but such detailed studies1 and plans and specifications1 shall not constitute a commitment of the ,federal ,government to construction7 to remain available until expended4 7ii7 #d1jjj1jjj1jjj shall be available to the ,secretary of the ,army for expenses necessary for the operation1 maintenance1 and care of existing river and harbor1 flood and storm damage reduction1 aquatic ecosystem restoration1 and related projects authorized by law2 providing security for infrastructure owned or operated by the ,corps1 including administrative buildings and laboratories2 maintaining harbor channels provided by a ,state1 municipality1 or other public agency that serve essential navigation needs of general commerce1 where authorized by law2 surveying and charting northern and northwestern lakes and connecting waters2 clearing and straightening channels2 and removing obstructions to navigation1 to remain available until expended4 7,e7 ,clean water 7i7 #c1jjj1jjj1jjj shall be available to the ,administrator of the ,environmental ,protection ,agency for making capitalization grants for the ,clean ,water ,state ,revolving ,funds under title ,,vi of the ,federal ,water ,pollution ,control ,act 7#cc ,u4,s4,c4 #acha et seq474 7ii7 #c1jjj1jjj1jjj shall be available to the ,administrator of the ,environmental ,protection ,agency for making capitalization grants for the ,drinking ,water ,state ,revolving ,funds under section #adeb of the ,safe ,drinking ,water ,act 7#db ,u4,s4,c4 #cjj;j-#ab74 7iii7 #a1jjj1jjj1jjj shall be available to the ,secretary of the ,army and the ,administrator of the ,environmental ,protection ,agency for providing assistance under section #ejbc of the ,water ,infrastructure ,finance and ,innovation ,act of #bjad 7#cc ,u4,s4,c4 #cijb74 7,f7 ,,usda water and waste disposal programs 7i7 #aej1jjj1jjj shall be available to the ,secretary of ,agriculture for direct loans for water or waste disposal facilities under section #cjf7;a77#a7 of the ,consolidated ,farm and ,rural ,development ,act4 7ii7 #gjj1jjj shall be available to the ,secretary of ,agriculture for guaranteed loans for water or waste disposal facilities under section #cjf7;a77#bd7 of the ,consolidated ,farm and ,rural ,development ,act4 7iii7 #a1bjj1jjj1jjj shall be available to the ,secretary of ,agriculture to carry out section #cjf7;a77#b7 of the ,consolidated ,farm and ,rural ,development ,act4 7,g7 ,broadband deployment #d1jjj1jjj1jjj shall be available to the ,assistant ,secretary of ,commerce for ,communications and ,information to carry out a program to expand access to broadband to communities throughout the ,united ,states1 with an emphasis on communities unserved by broadband4 7,h7 ,education infrastructure development #c1jjj1jjj1jjj shall be available to the ,assistant ,secretary for ,elementary and ,secondary ,education to carry out a program to support elementary and secondary educational infrastructure throughout the ,united ,states with an emphasis on communities in most need and communities impacted by climate change4 7,i7 ,healthcare 7i7 ,research #gej1jjj1jjj shall be available to the ,national ,institutes of ,health for research related to the health consequences of climate change4 7ii7 ,infrastructure #gej1jjj1jjj shall be available to the ,secretary of ,health and ,human ,services to carry out activities to support the resiliency of the nation's healthcare infrastructure against the impacts of climate change4 7,j7 ,housing #b1jjj1jjj1jjj shall be available to the ,public ,housing ,capital ,fund4 7,k7 ,department of ,energy research and development 7i7 7 #a1gjj1jjj1jjj shall be available for the ,,eere ,renewable ,power and ,sustainable ,transportation ,offices4 7ii7 #a1ejj1jjj1jjj shall be available for ,,eere ,energy ,efficiency4 7iii7 #gjj1jjj1jjj shall be available to ,fossil ,energy ,research and ,development ,coal ,,ccs and ,power ,systems only for activities that decrease the amount of carbon pollutants released into the atmosphere4 7iv7 #ejj1jjj1jjj for the ,,arpa-,e office4 7,l7 ,agriculture research #a1ejj1jjj1jjj shall be available to the ,department of ,agriculture for climate change research and mitigation1 and related activities4 7#b7 ,second1 #g1jjj1jjj1jjj for each fiscal year #bjbj through #bjbi shall be available for assistance to workers and communities reliant on industries that primarily produce taxable carbon substances or carbon-intensive goods1 individuals and communities disproportionally impacted by climate change and greenhouse gas pollutants as well as groups underrepresented in the energy sector1 including religious and ethnic minorities1 women1 veterans1 individuals with disabilities and socioeconomically disadvantaged individuals1 as determined by the ,secretary in consultation with the ,secretary of ,labor1 including for-- 7,a7 workforce development 7with a special focus on energy-related industries1 including manufacturing1 engineering1 construction1 and retrofitting jobs in energy-related industries71 pension benefits1 and health benefits1 7,b7 abandoned mine reclamation1 and 7,c7 other assistance the ,secretary determines appropriate4 7#c7 ,third1 for calendar year #bjbj and each calendar year thereafter1 #ab4e percent of the amount in the ,trust ,fund equivalent to the taxes received in the ,treasury under section #dfia shall be available for the ,energy ,refund ,program4 7#d7 ,fourth1 the amount remaining after the application of paragraphs 7#a71 7#b71 and 7#c7 shall be available for paying the consumer tax rebate4 7d7 ,definitions ,for purposes of this section-- 7#a7 ,the term highway and transit shortfall amount means the amount determined by the ,secretary to be equal to the excess of-- 7,a7 the sum of the obligations of the ,united ,states specified in section #iejc7;c77#a7 plus the amounts to be expended under section #iejc7;e77#c71 over 7,b7 the amounts available in the ,highway ,trust ,fund to meet those obligations and expenditures 7determined without regard to this paragraph or section #iejc7;f77#e774 7#b7 ,the terms taxable carbon substance and carbon-intensive goods have the meanings given such terms by section #dfid4 7e7 ,qualifications based selection for architectural and engineering contracts 7#a7 ,in general ,subject to paragraph 7#b71 as a condition on the receipt of funds pursuant to this section of an amount greater than #a1jjj1jjj1 a non-,federal sponsor that receives the funds shall require that each contract and subcontract for program management1 construction management1 planning studies1 feasibility studies1 architectural services1 preliminary engineering1 design1 engineering1 surveying1 mapping1 and related services entered into using any of such funds be awarded in the same manner as a contract for architectural and engineering services is awarded under-- 7,a7 chapter #aa of title #dj1 ,united ,states ,code1 or 7,b7 an equivalent qualifications-based requirement prescribed by the relevant ,state4 7#b7 ,no proprietary interest ,a contract awarded in accordance with paragraph 7#a7 shall not be considered to confer a proprietary interest upon the ,united ,states4 7f7 ,considerations in use of funds ,funds made available under this section shall be used after giving due consideration to the health1 climate1 land usage 7including use of eminent domain and land which is significant to native communities71 and economic impacts of such use and to any disproportionately harmful impacts on former carbon intensive communities1 indigenous peoples1 communities of color1 migrant communities1 deindustrialized communities1 depopulated rural communities1 the poor1 low-income workers1 women1 the elderly1 the unhoused1 people with disabilities1 and youth4 7g7 ,administrative provisions ,amounts distributed from the ,trust ,fund for a program or activity under subsection 7c7 shall-- 7#a7 be in addition to other amounts appropriated for the program or activity1 and 7#b7 remain available until expended4 4 7c7 ,clerical amendments 7#a7 ,the table of subchapters for chapter #ch of such ,code is amended by adding at the end thereof the following new item3 ,subchapter ,e4 ,tax on ,carbon ,dioxide ,content of ,certain ,substances 4 7#b7 ,the table of sections for subchapter ,a of chapter #ih of such ,code is amended by adding at the end the following3 ,sec4 #ieab4 ,build ,america ,trust ,fund4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #c4 ,energy ,refund ,program 7a7 ,in general ,the ,secretary of the ,treasury1 in consultation with the ,secretary of ,health and ,human ,services1 the ,commissioner of ,social ,security1 and the ,secretary of ,agriculture1 shall formulate and administer the program provided for in this section1 which shall be known as the ,energy ,refund ,program1 and under which eligible households are provided an energy refund4 7b7 ,eligibility of households ,to receive energy refund ,each eligible household shall be entitled to receive monthly cash payments under this section in an amount equal to the monthly energy refund amount determined under subsection 7d74 7c7 ,eligibility 7#a7 ,eligible households ,a household shall be considered to be an eligible household for purposes of this section if-- 7,a7 the aggregate gross income of all taxpayers in the household does not exceed #aej percent of the poverty line2 7,b7 the ,state agency for the ,state in which the household is located determines that the household is participating in-- 7i7 the supplemental nutrition assistance program2 7ii7 the ,food ,distribution ,program on ,indian ,reservations authorized by section #d7;b7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjac7;b772 or 7iii7 the program for nutrition assistance in ,puerto ,rico or ,american ,samoa under section #ai of such ,act 7#g ,u4,s4,c4 #bjbh72 7,c7 the household consists of a single individual or a married couple1 and-- 7i7 receives the subsidy described in section #ahfj;,d-#ad of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#aad72 or 7ii7 7,i7 participates in the program under title ,,xviii of the ,social ,security ,act2 and 7,,ii7 meets the income requirements described in section #ahfj;,d-#ad7;a77#a7 or 7a77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #aciew-#aad7;a77#a7 or 7a77#b772 or 7,d7 the household consists of a single individual or a married couple1 and receives benefits under the ,supplemental ,security ,income ,program under title ,,xvi of the ,social ,security ,act 7#db ,u4,s4,c4 #acha-achc;f74 7#b7 ,ineligible individuals ,the ,secretary of the ,treasury may only provide energy refunds in accordance with this section to ,united ,states citizens1 ,united ,states nationals1 and individuals lawfully residing in the ,united ,states4 ,the ,secretary shall establish procedures to ensure that other individuals do not receive such refunds and are not taken into account in determining the amount of such refunds4 7#c7 ,national standards ,the ,secretary of the ,treasury1 in consultation with the ,secretary of ,agriculture1 shall establish uniform national standards of eligibility ensuring that ,states may co-administer the ,energy ,refund ,program with the supplemental nutrition assistance program in accordance with the provisions of this section4 ,no ,state agency shall impose any other standard or requirement as a condition of eligibility or refund receipt under the program4 ,assistance in the ,energy ,refund ,program shall be furnished promptly to all eligible households who make application for such participation or are already enrolled in any program referred to in paragraph 7#a74 7d7 ,monthly energy refund amount 7#a7 ,estimated annual refund ,not later than ,august #ca of each relevant fiscal year1 the ,secretary of the ,treasury1 in consultation with the ,energy ,information ,administration1 shall estimate1 pursuant to a method that is appropriate for such purposes1 the annual total loss in purchasing power that will result from the ,america ,wins ,act in the next fiscal year for households of each size with gross income equal to #aej percent of the poverty line1 based on the tax imposed under section #dfia of the ,internal ,revenue ,code of #aihf1 excluding the amount of the increase in households' energy consumption that is financed by higher cost of living adjustments to ,federal benefits that result from increased carbon costs by reason of such tax4 7#b7 ,monthly energy refund ,subject to paragraph 7#c7 and subsection 7c77#b71 the amount of the monthly energy refund for an eligible household under this section shall be-- 7,a7 if the household has #a1 #b1 #c1 or #d members1 #aab of the amount estimated under paragraph 7#a7 for such fiscal year for a household of the same size1 rounded to the nearest whole dollar amount2 or 7,b7 if the household has #e or more members1 #aab of the arithmetic mean value of the amounts estimated under paragraph 7#a7 for such fiscal year for households with #e or more members1 rounded to the nearest whole dollar amount4 7#c7 ,ensuring deficit neutrality ,for any fiscal year after calendar year #bjai in which the amounts that are available under section #ieab7;c7 of the ,internal ,revenue ,code of #aihf are not sufficient for purposes of funding the monthly energy refund described in paragraph 7#b71 the ,secretary of the ,treasury shall direct ,state agencies to reduce1 on a pro rata basis1 the amount of such refunds that are provided to eligible households4 7e7 ,delivery mechanism 7#a7 ,monthly installments ,subject to standards and an implementation schedule set by the ,secretary of the ,treasury1 the energy refund shall be provided in monthly installments via-- 7,a7 direct deposit into the eligible household's designated bank account2 7,b7 the ,state's electronic benefit transfer system2 or 7,c7 another ,federal or ,state mechanism1 if such a mechanism is approved by the ,secretary of the ,treasury4 7#b7 ,standards ,the standards described under paragraph 7#a7 shall-- 7,a7 protect the privacy of energy refund applicants and recipients2 7,b7 provide energy refund recipients with choices1 as appropriate1 for delivery and receipt of refunds2 7,c7 ensure ease of use and access to refunds1 including a prohibition on any fees charged for withdrawals or other related services2 7,d7 protect1 in a cost-effective manner1 against improper access to energy refunds2 7,e7 ensure interoperability of the ,energy ,refund ,program between ,states and permit monitoring and investigations by authorized law enforcement agencies2 and 7,f7 include such standards1 as determined appropriate by the ,secretary of the ,treasury1 to protect applicant and recipient households from fraud and abuse and promote effective and efficient administration of ,energy ,refund ,program4 7f7 ,administration 7#a7 ,in general ,the ,state agency of each participating ,state shall assume responsibility for the certification of applicant households and for the issuance of refunds and the control and accountability thereof4 7#b7 ,administrative costs ,subject to such standards as determined appropriate by the ,secretary of the ,treasury1 the ,secretary shall reimburse each ,state agency for #ajj percent of administrative costs4 7#c7 ,procedures ,under standards established by the ,secretary of the ,treasury1 the ,state agency shall establish procedures governing the administration of the ,energy ,refund ,program that the ,state agency determines best serve households in the ,state1 including households with special needs1 such as households with elderly or disabled members1 households in rural areas1 homeless individuals1 and households residing on reservations 7as defined in section #d of the ,indian ,child ,welfare ,act of #aigh 7#be ,u4,s4,c4 #aijc7 and section #c of the ,indian ,financing ,act of #aigd 7#be ,u4,s4,c4 #adeb774 ,in carrying out this paragraph1 a ,state agency shall-- 7,a7 provide timely1 accurate1 and fair service to applicants for1 and participants in1 the ,energy ,refund ,program2 7,b7 permit an applicant household to apply to participate in the program at the time that the household first contacts the ,state agency and consider an application that contains the name1 address1 and signature of the applicant to be sufficient to constitute an application for participation2 7,c7 screen any applicant household for the supplemental nutrition assistance program1 the ,state's medical assistance program under section ,,xix of the ,social ,security ,act1 the ,children's ,health ,insurance ,program under section ,,xxi of such ,act1 and a ,state program that provides basic assistance under a ,state program funded under title ,,iv of such ,act or with qualified ,state expenditures as defined in section #dji7;a77#g7 of such ,act for eligibility for the ,energy ,refund ,program and1 if eligible1 enroll such applicant household in the ,energy ,refund ,program2 7,d7 complete certification of and provide a refund to any eligible household not later than #cj days following its filing of an application2 7,e7 use appropriate bilingual personnel and materials in the administration of the program in those portions of the ,state in which a substantial number of members of low-income households speak a language other than ,english2 and 7,f7 utilize ,state agency personnel who are employed in accordance with the current standards for a merit system of personnel administration or any standards later prescribed by the ,office of ,personnel ,management pursuant to section #bjh of the ,intergovernmental ,personnel ,act of #aigj 7#db ,u4,s4,c4 #dgbh7 modifying or superseding such standards relating to the establishment and maintenance of personnel standards on a merit basis to make all tentative and final determinations of eligibility and ineligibility4 7#d7 ,streamlined eligibility for certain beneficiaries of ,federal programs 7,a7 ,in general ,the ,secretary of the ,treasury1 the ,commissioner of ,social ,security1 the ,railroad ,retirement ,board1 or the ,secretary of ,veterans ,affairs1 as appropriate1 shall develop procedures to directly provide energy refunds to individuals that are beneficiaries under the benefit programs administered by such entities and are eligible to receive such refunds under the ,energy ,refund ,program1 if the ,secretary of the ,treasury determines1 in consultation with the ,commissioner of ,social ,security1 the ,railroad ,retirement ,board1 and the ,secretary of ,veterans ,affairs1 that-- 7i7 one or more of such entities are able to determine the gross income of such beneficiaries for purposes of determining eligibility for the energy refund2 7ii7 such entities are able to coordinate to ensure that such beneficiaries do not receive multiple energy refunds2 and 7iii7 ,federal provision of energy refunds would be more efficient and result in receipt of energy refunds by a greater number of eligible beneficiaries than delivery of such refunds by the ,states4 7,b7 ,receipt of refunds ,any low-income beneficiary who receives an energy refund pursuant to the procedures developed under this paragraph shall not be eligible for an energy refund otherwise provided by a ,state agency under this section4 7#e7 ,regulations 7,a7 ,in general ,except as provided in subparagraph 7,b71 the ,secretary of the ,treasury shall issue such regulations consistent with this section as the ,secretary deems necessary or appropriate for the effective and efficient administration of the ,energy ,refund ,program1 and shall promulgate all such regulations in accordance with the procedures set forth in section #eec of title #e1 ,united ,states ,code4 7,b7 ,certain procedures ,without regard to section #eec of title #e of such ,code1 the ,secretary of the ,treasury may by rule promulgate as final1 to be effective until not later than #b years after the date of the enactment of the ,america ,wins ,act1 any procedures that are substantially the same as the procedures governing the supplemental nutrition assistance program in section #bgc4b1 #bgc4ab1 or #bgc4ae of title #g1 ,code of ,federal ,regulations4 7,c7 ,notwithstanding paragraphs 7#b7 and 7#c7 of subsection 7i71 the ,secretary of the ,treasury shall promulgate regulations requiring streamlined eligibility determinations for some or all households which include individuals receiving medical assistance under a ,state plan approved under title ,,xix or ,,xxi of the ,social ,security ,act or individuals receiving premium credits for the purchase of qualified health insurance coverage pursuant to section #cf;,b of the ,internal ,revenue ,code of #aihf4 ,the regulations shall institute procedures whereby the gross income and family size information used for determining eligibility under such provisions serve as the basis for determining eligibility for the ,energy ,refund ,program4 7,d7 ,exception for quarterly provision of benefits ,notwithstanding any other provision of this section1 the ,secretary of the ,treasury may authorize ,states to provide benefits under this section on a quarterly basis if the ,secretary determines that the amount of the benefits that would be provided on a monthly basis to households is insufficient to be efficiently paid on a monthly basis in light of the administrative expenses of the ,energy ,refund ,program4 7g7 ,treatment ,the value of the refund provided under this section shall not be considered income or resources for any purpose under any ,federal1 ,state1 or local laws1 including1 but not limited to1 laws relating to an income tax1 or public assistance programs 7including1 but not limited to1 health care1 cash aid1 child care1 nutrition programs1 and housing assistance7 and no participating ,state or political subdivision thereof shall decrease any assistance otherwise provided an individual or individuals because of the receipt of a refund under this section4 7h7 ,program integrity ,for purposes of ensuring program integrity and complying with the requirements of the ,improper ,payment ,information ,act of #bjjb1 the ,secretary of the ,treasury shall1 to the maximum extent possible1 rely on and coordinate with the quality control sample and review procedures of paragraphs 7#b71 7#c71 7#d71 and 7#e7 of section #af7;c7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbe7;c774 7i7 ,definitions and special rules 7#a7 ,electronic benefit transfer system ,the term electronic benefit transfer system means a system by which household benefits or refunds defined under subsection 7e7 are issued from and stored in a central databank via electronic benefit transfer cards4 7#b7 ,gross income ,the term gross income means the gross income of a household that is determined in accordance with standards and procedures established under section #e of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjad7 and its implementing regulations4 7#c7 ,household 7,a7 ,rules for equitable administration of refund in certain cases ,the ,secretary of the ,treasury shall establish rules for providing the energy refund in an equitable and administratively simple manner to households where the group of individuals who live together includes members not all of whom are described in a single subparagraph of subsection 7c77#a71 or includes additional members not described in any such subparagraph4 7,b7 ,certain groups ,the ,secretary of the ,treasury shall establish rules regarding the eligibility and delivery of the energy refund to groups of individuals described in section #c7m7 7#d7 or 7#e7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjab7n7 7#d7 or 7#e774 7#d7 ,poverty line ,the term poverty line has the meaning given the term in section #fgc7b7 of the ,community ,services ,block ,grant ,act 7#db ,u4,s4,c4 #iijb7b771 including any revision required by that section4 7#e7 ,state ,the term ,state means the #ej ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 ,american ,samoa1 the ,united ,states ,virgin ,islands1 ,guam1 and the ,commonwealth of the ,northern ,mariana ,islands4 7#f7 ,state agency ,the term ,state agency means an agency of ,state government1 including the local offices thereof1 that has responsibility for administration of the one or more federally aided public assistance programs within the ,state1 and in those ,states where such assistance programs are operated on a decentralized basis1 the term shall include the counterpart local agencies administering such programs4 7#g7 ,supplemental ,nutrition ,assistance ,program ,the term supplemental nutrition assistance program means the supplemental nutrition assistance program as defined in section #c of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjab74 7#h7 ,other terms ,other terms not defined in this section shall have the same meaning as such terms have in the ,supplemental ,nutrition ,assistance ,program unless the ,secretary of the ,treasury finds for good cause that application of a particular definition would be detrimental to the purposes of the ,energy ,refund ,program4 #d4 ,consumer tax rebate 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #cf;,b the following new section3 #cf;,c4 ,working families relief 7a7 ,allowance of credit ,in the case of an eligible taxpayer1 there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the working families relief amount4 7b7 ,limitation based on household income 7#a7 ,in general ,the amount allowable as a credit under subsection 7a7 7determined without regard to this subsection7 for the taxable year shall be reduced 7but not below zero7 by #j4je percent for every #aj by which the taxpayer's household income for the taxable year exceeds the credit cap amount for the calendar year in which such taxable year begins4 7#b7 ,credit cap amount ,the credit cap mount for any calendar year is the amount which is equal to #cej percent of the poverty line 7within the meaning of section #baaj7;c77#e7 of the ,social ,security ,act7 for the size of the family involved for such calendar year4 7#c7 ,rounding ,solely for purposes of paragraph 7#a71 if the eligible taxpayer's adjusted gross income or the credit cap amount is not a multiple of #aj1 such amount shall be rounded to the next highest multiple of #aj4 7c7 ,coordination with energy refund received through ,state human service agencies 7#a7 ,in general ,in any taxable year in which a taxpayer or the taxpayer's spouse receives an energy refund under section #c of the ,america ,wins ,act1 the amount described in subsection 7a7 shall be reduced by the energy refund amount received in that taxable year4 7#b7 ,information ,the ,secretary shall promulgate regulations that instruct ,states on how to inform adult individuals who receive an energy refund under section #c of the ,america ,wins ,act the refund amount the individuals received and how such information shall be provided to the ,internal ,revenue ,service4 7#c7 ,system to handle inquiries ,the ,secretary shall establish a telephone and online system that allows an individual to inquire about the refund amount the individual received4 7#d7 ,adjustment of energy refund amount ,in the case of an individual who does not report the refund amount that was provided under section #c of the ,america ,wins ,act or recorded an incorrect number of refund amount1 the ,secretary shall adjust the energy refund under such section based on the information received from ,states4 ,such reduction shall only be made if the ,secretary has made a determination that the information meets a sufficient standard for accuracy4 7d7 ,working families relief amount ,for purposes of this section-- 7#a7 ,in general ,the working families relief amount with respect to any eligible taxpayer for any taxable year is an amount equal to-- 7,a7 the relief amount for the calendar year in which such taxable year begins1 multiplied by 7,b7 the scale factor applicable to the eligible taxpayer's family size4 7#b7 ,relief amount 7,a7 ,in general ,the relief amount with respect to any calendar year is the amount which will provide that the aggregate credits allowed under this section with respect to all eligible taxpayers for taxable years beginning in such calendar year equal the amount which is provided in section #ieab7;c77#d7 for such calendar year4 7,b7 ,secretarial determination ,the relief amount for each calendar year shall be determined by the ,secretary based on the expected revenues from section #ieab7;c77#d7 for each such calendar year4 7,c7 ,adjustment of relief amounts ,if1 after the close of any calendar year1 the ,secretary determines that the amount of the aggregate credits allowed under this section with respect to all eligible taxpayers for taxable years beginning in such calendar year differed significantly from the amount equal to the funding provided by section #ieab7;c77#d7 for such calendar year1 the ,secretary may adjust the relief amount for the immediately succeeding calendar year either up or down in order to account for such difference4 7#c7 ,scale factor ,the scale factor with respect to any eligible taxpayer for any taxable year shall be determined in accordance with the following table3 ,if the taxpayer's family size ,the scale for the taxable year is3 factor is3 #aa4jj #ba4ce #ca4fi #db4jd #e or more#b4ch4 7e7 ,eligible taxpayer ,for purposes of this section-- 7#a7 ,in general ,the term eligible taxpayer means any individual other than-- 7,a7 any individual with respect to whom a deduction under section #aea is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins1 7,b7 any nonresident alien individual1 or 7,c7 an estate or trust4 7#b7 ,identification number requirement ,such term shall not include any individual who-- 7,a7 in the case of a return that is not a joint return1 does not include the social security number of the individual1 and 7,b7 in the case of joint return1 does not include the social security number of at least one of the taxpayers on such return4 ,for purposes of the preceding sentence1 the social security number shall not include a ,,tin issued by the ,internal ,revenue ,service4 7f7 ,household income ,the term household income means1 with respect to any eligible taxpayer1 an amount equal to the sum of-- 7#a7 the adjusted gross income of the taxpayer1 plus 7#b7 the aggregate adjusted gross incomes of all other individuals who are taken into account in determining the taxpayer's family size under subsection 7g7 and who were required to file a return of the tax imposed by section #a for the taxable year4 7g7 ,family size 7#a7 ,in general ,the family size with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under section #aea for the taxable year4 7#b7 ,identification number requirement ,the family size determined under paragraph 7#a7 shall not include any individual 7including the taxpayer7 whose social security account number is not included on the return of tax for the taxable year4 7h7 ,treatment ,the value of the credit provided under this section shall not be considered income or resources for any purpose under any ,federal1 ,state1 or local law 7including a law relating to an income tax or public assistance program 7including health care1 cash aid1 child care1 nutrition programs1 and housing assistance77 and no participating ,state or political subdivision of a ,state shall decrease any assistance otherwise provided one or more individuals because of the receipt of a credit under this section4 4 7b7 ,conforming amendments 7#a7 ,section #fbaa of the ,internal ,revenue ,code of #aihf is amended by inserting #cf;,c1 before #ec7;e74 7#b7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #cf;,c1 after #cf;,b14 7c7 ,clerical amendment ,the table of sections for subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #cf;,b the following new item3 ,sec4 #cf;,c4 ,working families relief4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4