,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dadb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,augu/ #b1 #bjai,mr4  
,l>son ( ,connecticut 7= himself1 ,ms4  
,norton1 ,mr4 ,lyn*1 & ,mr4 ,payne7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committees on            
,transportation & ,infra/ructure1 ,en]gy
 & ,comm]ce1 ,agriculture1 ,education & 
,labor1 ,natural ,res\rces1 ,sci5ce1    
,space1 & ,te*nology1 & ,f9ancial       
,s]vices1 = 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 rebuild ! ,nation's        
infra/ructure1 provide a consum] rebate 
to ! ,am]ican p1 assi/ coal c\ntry1     
r$uce h>mful pollution1 & = o!r         
purposes4  #a4 ,%ort title2 table (     
cont5ts  7a7 ,%ort title ,?is ,act may  
be cit$ z ! ,am]ica ,w9s ,act4  7b7     
,table ( cont5ts ,! table ( cont5ts =   
?is ,act is z foll[s3  ,sec4 #a4 ,%ort  

title2 table ( cont5ts4 ,sec4 #b4 ,tax  
on c>bon dioxide cont5t ( c]ta9         
sub/ances4 ,sec4 #c4 ,en]gy ,refund     
,program4 ,sec4 #d4 ,consum] tax rebate4
  #b4 ,tax on c>bon dioxide cont5t (    
c]ta9 sub/ances  7a7 ,9 g5]al ,*apt] #ch
 ( ! ,int]nal ,rev5ue ,code ( #aihf     
7relat+ to environm5tal taxes7 is am5d$ 
by add+ at ! end !re( ! foll[+ new      
sub*apt]3  ,e ,tax on ,c>bon ,dioxide   
,cont5t ( ,c]ta9 ,sub/ances  ,sec4      
#dfia4 ,imposition ( tax4 ,sec4 #dfib4  
,refunds or cr$its4 ,sec4 #dfic4 ,bord] 
adju/m5ts4 ,sec4 #dfid4 ,def9itions &   
special rules4  #dfia4 ,imposition ( tax
  7a7 ,9 g5]al ,!re is h]eby impos$ a   
tax on any taxable c>bon sub/ance sold  
by ! manufactur]1 produc]1 or import]   
!re(4  7b7 ,am\nt ( tax  7#a7 ,9 g5]al  
,! am\nt ( tax impos$ by subsection 7a7 
on any taxable c>bon sub/ance %all be ! 
applicable am\nt p] ton ( c>bon dioxide 
cont5t ( su* sub/ance1 z det]m9$ by !   
,secret>y 9 consultation ) ! ,secret>y (
 ,en]gy4  7#b7 ,fractional "p ( ton ,9 !

 case ( a fraction ( a ton1 ! tax impos$
 by subsection 7a7 %all be ! same       
fraction ( ! am\nt ( su* tax impos$ on a
 :ole ton4  7#c7 ,applicable am\nt  7,a7
 ,9 g5]al ,= purposes ( p>agraph 7#a71 !
 t]m applicable am\nt means #eb4  7,b7  
,inflation adju/m5t ,9 ! case ( any     
taxable ye> beg9n+ 9 a cal5d> ye> aft]  
#bjbj1 ! doll> am\nt 9 subp>agraph 7,a7 
%all be increas$ by an am\nt equal to-- 
7i7 su* doll> am\nt1 multipli$ by  7ii7 
! co/-(-liv+ adju/m5t det]m9$ "u section
 #a7;f77#c7 = ! cal5d> ye> 9 :i* !      
taxable ye> beg9s1 det]m9$--  7,i7 by   
sub/itut+ cal5d> ye> #bjai = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(1 &    
7,,ii7 by sub/itut+ = ! ,c-,,cpi-,u     
ref]r$ to section #a7;f77#c77;,a77i7 !  
am\nt t su* ,c-,,cpi-,u w\ld h be5 if ! 
annual p]c5tage increase 9 ,c-,,cpi-,u )
 respect to ea* ye> aft] #bjbj _h be5 #f
 p]c5tage po9ts great]4  7c7 ,sub/ance  
tax$ only once ,no tax %all be impos$ by
 subsection 7a7 ) respect to a taxable  
c>bon sub/ance if ! p]son :o w\ld be    

liable = su* tax e/abli%es t a prior tax
 impos$ by su* section has be5 impos$ ) 
respect to su* product4  7d7 ,exemption 
= exports  7#a7 ,tax-free sales  7,a7 ,9
 g5]al ,no tax %all be impos$ "u        
subsection 7a7 on ! sale by !           
manufactur] or produc] ( any taxable    
c>bon sub/ance = export or = resale by !
 pur*as] to a second pur*as] = export4  
7,b7 ,pro( ( export requir$ ,rules      
simil> to ! rules ( section #dbba7;b7   
%all apply = purposes ( subp>agraph     
7,a74  7#b7 ,cr$it or refund :]e tax    
paid  7,a7 ,9 g5]al ,except z provid$ 9 
subp>agraph 7,b71 if--  7i7 tax "u      
subsection 7a7 0 paid ) respect to any  
taxable c>bon sub/ance1 &  7ii7 7,i7 su*
 sub/ance 0 export$ by any p]son1 or    
7,,ii7 su* sub/ance 0 us$ z a mat]ial 9 
! manufacture or production ( a taxable 
c>bon sub/ance :i* 0 export$ by any     
p]son & :i*1 at ! "t ( export1 0 a      
taxable c>bon sub/ance1  cr$it or refund
 7)\t int]e/7 ( su* tax %all be all[$ or
 made to ! p]son :o paid su* tax4  7,b7 

,condition to all[ance ,no cr$it or     
refund %all be all[$ or made "u         
subp>agraph 7,a7 unless ! p]son :o paid 
! tax e/abli%es t he--  7i7 has repaid  
or agre$ to repay ! am\nt ( ! tax to !  
p]son :o export$ ! taxable c>bon        
sub/ance1 or  7ii7 has obta9$ ! writt5  
cons5t ( su* export] to ! all[ance ( !  
cr$it or ! mak+ ( ! refund4  7,c7       
,refunds directly to export] ,!         
,secret>y %all provide1 9 regulations1 !
 circum/ances "u :i* a cr$it or refund  
7)\t int]e/7 ( ! tax "u subsection 7a7  
%all be all[$ or made to ! p]son :o     
export$ ! taxable c>bon sub/ance1 :]e-- 
7i7 ! p]son :o paid ! tax waives 8 claim
 to ! am\nt ( su* cr$it or refund1 &    
7ii7 ! p]son export+ ! taxable c>bon    
sub/ance provides su* in=mation z !     
,secret>y may require 9 su* regulations4
  #dfib4 ,refunds or cr$its  7a7        
,seque/]$ c>bon ,"u regulations         
prescrib$ by ! ,secret>y1 if-- 7#a7 a   
p]son uses a taxable c>bon sub/ance z a 
fe$/ock s t ! c>bon associat$ ) su*     

sub/ance w n be emitt$1 or  7#b7 a p]son
 captures & seque/]s ! c>bon 9 a taxable
 c>bon sub/ance1  !n an am\nt equal to !
 am\nt ( tax 9 effect "u section        
#dfia7;b7 ) respect to su* sub/ance = ! 
cal5d> ye> 9 :i* su* use beg9s %all be  
all[$ z a cr$it or refund 7)\t int]e/7  
to su* p]son 9 ! same mann] z if x 7 an 
ov]paym5t ( tax impos$ by section #dfia4
  7b7 ,previ\sly tax$ c>bon sub/ances   
us$ ,to make ano!r taxable c>bon        
sub/ance ,"u regulations prescrib$ by ! 
,secret>y1 if--  7#a7 a tax "u section  
#dfia 0 paid ) respect to any taxable   
c>bon sub/ance1 &  7#b7 su* sub/ance 0  
us$ by any p]son 9 ! manufacture or     
production ( any o!r sub/ance :i* is a  
taxable c>bon sub/ance1  !n an am\nt    
equal to ! tax s paid %all be all[$ z a 
cr$it or refund 7)\t int]e/7 to su*     
p]son 9 ! same mann] z if x 7 an        
ov]paym5t ( tax impos$ by section       
#dfia7;a74 ,9 any case to :i* ?is       
p>agraph applies1 ! am\nt ( any su*     
cr$it or refund %all n exce$ ! am\nt (  

tax impos$ by section #dfia7;a7 on ! o!r
 taxable fuel manufactur$ or produc$ 7or
 :i* w\ld h be5 impos$ by su* subsection
 on su* o!r fuel b = section #dfia7;c774
  #dfic4 ,bord] adju/m5ts  7a7 ,imports 
,! ,secret>y %all impose a c>bon        
equival5cy fee on imports (             
c>bon-int5sive goods t %all be equival5t
 to ! co/ t dome/ic produc]s ( comp>able
 c>bon-int5sive goods incur z a result  
(--  7#a7 taxes paid by manufactur]s1   
produc]s1 & import]s ( taxable c>bon    
sub/ances "u ?is section1 &  7#b7 c>bon 
equival5cy fees paid by import]s ( c>bon
 int5sive goods us$ 9 ! production ( !  
comp>able c>bon int5sive goods 9 "q4    
7b7 ,exports ,not)/&+ ! limitations (   
section #dfib1 ! ,secret>y %all all[ z a
 cr$it or refund 7)\t int]e/7 to !      
export] ( a c>bon-int5sive good produc$ 
9 ! ,unit$ ,/ates 9 ! same mann] z if x 
7 an ov]paym5t ( tax impos$ by section  
#dfia an am\nt equival5t to ! co/ t     
dome/ic produc]s ( su* c>bon int5sive   
goods incur z a result (--  7#a7 taxes  

paid by manufactur]s1 produc]s1 &       
import]s ( taxable c>bon sub/ances "u   
?is section1 &  7#b7 c>bon equival5cy   
fees paid by import]s ( c>bon int5sive  
goods us$ 9 ! production ( ! comp>able  
c>bon int5sive goods 9 "q4  7c7         
,expiration ,?is section %all cease to h
 effect at su* "t z & to ! ext5t t--    
7#a7 7,a7 an int]national agreem5t      
requir+ c\ntries t emit gre5h\se gases &
 produce c>bon int5sive goods =         
int]national m>kets to adopt equival5t  
measures comes into effect1 or  7,b7 !  
c\ntry ( export has implem5t$ equival5t 
measures1 &  7#b7 ! actions provid$ = by
 subsections 7a7 & 7b7 are no long]     
appropriate4  #dfid4 ,def9itions &      
special rules  7a7 ,def9itions ,=       
purposes ( ?is sub*apt]-- 7#a7 ,taxable 
c>bon sub/ance ,! t]m taxable c>bon     
sub/ance means--  7,a7 coal 7includ+    
lignite & peat71  7,b7 petroleum & any  
petroleum product 7z def9$ 9 section    
#dfab7;a77#c771 &  7,c7 natural gas1    
:i* is extract$1 manufactur$1 or produc$

 9 ! ,unit$ ,/ates or ent]$ into !      
,unit$ ,/ates = consumption1 use1 or    
w>eh\s+4  7#b7 ,unit$ ,/ates ,! t]m     
,unit$ ,/ates has ! mean+ giv5 su* t]m  
by section #dfab7;a77#d74  7#c7 ,import]
 ,! t]m import] means ! p]son ent]+ !   
taxable c>bon sub/ance = consumption1   
use1 or w>eh\s+4  7#d7 ,ton ,! t]m ton  
means metric tons4 ,9 ! case ( any      
taxable c>bon sub/ance :i* is a gas1 !  
t]m ton means ! am\nt ( su* gas 9 cubic 
feet :i* is ! equival5t ( a metric ton  
on a molecul> weight basis4  7#e7       
,c>bon-int5sive good ,! t]m             
c>bon-int5sive good means a good t 7z   
id5tifi$ by ! ,secret>y by rule7-- 7,a7 
is a prim>y product1 or  7,b7 is a      
manufactur$ item 9 :i* "o or m prim>y   
products are inputs & ! co/ ( production
 ( :i* 9 ! ,unit$ ,/ates is             
significantly increas$ by ?is sub*apt]4 
7#f7 ,prim>y product ,! t]m prim>y      
product means-- 7,a7 iron1 /eel1 /eel   
mill products 7includ+ pipe & tube71    
alum9um1 cem5t1 glass 7includ+ flat1    

conta9]1 & specialty glass & fib]glass71
 pulp1 pap]1 *emicals1 or indu/rial     
c]amics1 &  7,b7 any o!r manufactur$    
product t ! ,secret>y det]m9es-- 7i7 is 
sold = purposes ( fur!r manufacture1 &  
7ii7 g5]ates1 9 ! c\rse ( ! manufacture 
( ! product1 direct & indirect          
c>bon-dioxide emissions t are comp>able 
7on an emissions-p]-doll> ( output      
basis7 to emissions g5]at$ 9 !          
manufacture or production ( prim>y      
products id5tifi$ 9 subp>agraph 7,a74   
7#g7 ,equival5t measure ,! t]m equival5t
 measure means a tax or o!r regulatory  
requirem5t t imposes a co/ on           
manufactur]s ( c>bon int5sive goods     
locat$ outside ! ,unit$ ,/ates          
approximately equal to ! co/ impos$ by  
section #dfia on manufactur]s (         
comp>able c>bon int5sive goods locat$ 9 
! ,unit$ ,/ates4  7b7 ,use treat$ z sale
 ,if any p]son manufactures1 produces1  
or imports any taxable c>bon sub/ance & 
uses su* sub/ance1 !n su* p]son %all be 
liable = tax "u section #dfia 9 ! same  

mann] z if su* sub/ance 7 sold by su*   
p]son4  7c7 ,special rules = inv5tory   
ex*anges  7#a7 ,9 g5]al ,except z       
provid$ 9 ?is p>agraph1 9 any case 9 :i*
 a manufactur]1 produc]1 or import] ( a 
taxable c>bon sub/ance ex*anges su*     
sub/ance z "p ( an inv5tory ex*ange )   
ano!r p]son--  7,a7 su* ex*ange %all n  
be treat$ z a sale1 &  7,b7 su* o!r     
p]son %all1 = purposes ( section #dfia1 
be treat$ z ! manufactur]1 produc]1 or  
import] ( su* sub/ance4  7#b7           
,regi/ration requirem5t ,p>agraph 7#a7  
%all n apply to any inv5tory ex*ange    
unless-- 7,a7 bo? p>ties are regi/]$ ) !
 ,secret>y z manufactur]s1 produc]s1 or 
import]s ( taxable c>bon sub/ances1 &   
7,b7 ! p]son receiv+ ! taxable c>bon    
sub/ance has1 at su* "t z ! ,secret>y   
may prescribe1 notifi$ ! manufactur]1   
produc]1 or import] ( su* p]son's       
regi/ration numb] & ! int]nal rev5ue    
di/rict 9 :i* su* p]son is regi/]$4     
7#c7 ,inv5tory ex*ange ,= purposes ( ?is
 subsection1 ! t]m inv5tory ex*ange     

means any ex*ange 9 :i* #b p]sons       
ex*ange prop]ty :i* is1 9 ! h&s ( ea*   
p]son1 prop]ty describ$ 9 section       
#abba7;a77#a74  7d7 ,regulations ,!     
,secret>y %all prescribe su* regulations
 z may be necess>y to c>ry out !        
purposes ( ?is sub*apt]4  4  7b7        
,e/abli%m5t ( ,build ,am]ica ,tru/ ,fund
 ,sub*apt] ,a ( *apt] #ih ( su* ,code   
7relat+ to tru/ fund code7 is am5d$ by  
add+ at ! end ! foll[+3  #ieab4 ,build  
,am]ica ,tru/ ,fund  7a7 ,creation (    
,tru/ ,fund ,!re is e/abli%$ 9 !        
,treasury ( ! ,unit$ ,/ates a tru/ fund 
to be kn[n z ! ,build ,am]ica ,tru/     
,fund 7ref]r$ to 9 ?is section z ! ,tru/
 ,fund71 consi/+ ( su* am\nts z may be  
appropriat$ or cr$it$ to ! ,tru/ ,fund z
 provid$ 9 ?is section or section       
#ifjb7;b74  7b7 ,transf]s to ,tru/ ,fund
 ,!re is h]eby appropriat$ to ! ,tru/   
,fund an am\nt equival5t to ! increase 9
 rev5ues receiv$ 9 ! ,treasury z !      
result ( ! tax impos$ "u section #dfia4 
7c7 ,di/ribution ( am\nts 9 ,tru/ ,fund 

,am\nts 9 ! ,tru/ ,fund equival5t to !  
taxes receiv$ 9 ! ,treasury "u section  
#dfia = a cal5d> ye> %all be available  
)\t fur!r appropriation1 z foll[s3  7#a7
 ,fir/1 ! foll[+ am\nts = ea* ( fiscal  
ye>s #bjbj ?r\gh #bjbi1 to be allocat$ z
 foll[s3  7,a7 ,highways & transit  7i7 
! sum ( #fa1jjj1jjj1jjj plus ! highway &
 transit %ortfall am\nt1 :i* %all be    
transf]r$ to ! ,highway ,tru/ ,fund )   
#hj p]c5t allocat$ to ! ,highway ,acc\nt
 7z def9$ 9 section #iejc7;e77#e77;,b77 
& #bj p]c5t allocat$ to ! ,mass ,transit
 ,acc\nt4  7ii7 #f1djj1jjj1jjj %all be  
available to ! ,secret>y (              
,transportation = provid+ assi/ance "u !
 ,national ,infra/ructure ,inve/m5t     
program1 z describ$ "u ! head+ ,dep>tm5t
 ( ,transportation--,(fice ( !          
,secret>y--,national ,infra/ructure     
,inve/m5ts 9 title ,i ( division ,l (   
,public ,law #aad-aac 7#abi ,/at4       
#bhce74  7,b7 ,aviation #d1jjj1jjj1jjj  
%all be available to be transf]r$ to !  
,airport & ,airway ,tru/ ,fund1 ( :i*-- 

7i7 #b1afj1jjj1jjj %all be available to 
! ,secret>y ( ,transportation = mak+    
grants = airport plann+ & airport       
developm5t "u section #dgajd ( title    
#di1 ,unit$ ,/ates ,code1 &  7ii7       
#a1hdj1jjj1jjj %all be available to !   
,adm9i/rator ( ! ,f$]al ,aviation       
,adm9i/ration = acquir+1 e/abli%+1 &    
improv+ air navigation facilities "u    
section #ddejb7;a77#a77;,a7 ( title #di1
 ,unit$ ,/ates ,code4  7,c7 ,pass5g]    
rail  7i7 #b1fjj1jjj1jjj %all be        
available to ! ,secret>y (              
,transportation = deposit 9 ! ,nor!a/   
,corridor acc\nt describ$ 9 section     
#bdcag ( title #di1 ,unit$ ,/ates ,code1
 = ! uses describ$ 9 subsection 7d77#a7 
7,b71 7,c71 7,e71 & 7,f7 ( su* section4 
7ii7 #b1jjj1jjj1jjj %all be available to
 ! ,secret>y ( ,transportation = mak+   
grants = rail infra/ructure & safety    
improvem5ts "u section #bddjg ( title   
#di1 ,unit$ ,/ates ,code4  7iii7        
#gjj1jjj1jjj %all be available to !     
,secret>y ( ,transportation = mak+      

grants = /ate ( good repair "u section  
#bdiaa ( title #di1 ,unit$ ,/ates ,code4
  7iv7 #a1cjj1jjj1jjj %all be available 
to ! ,secret>y ( ,transportation =      
deposit 9 ! ,national ,network acc\nt   
describ$ 9 section #bdcag ( title #di1  
,unit$ ,/ates ,code1 = ! uses describ$ 9
 subsection 7d77#b77;,b74  7,d7 ,h>bors1
 wat]ways1 flood protection1 dams  7i7  
#d1jjj1jjj1jjj %all be available to !   
,secret>y ( ! ,army = exp5ses necess>y =
 ! con/ruction ( riv] & h>bor1 flood &  
/orm damage r$uction1 %ore protection1  
aquatic ecosy/em re/oration1 & relat$   
projects au?oriz$ by law or = conduct+  
detail$ /udies1 & plans &               
specifications1 ( su* projects 7includ+ 
^? involv+ p>ticipation by ,/ates1 local
 gov]nm5ts1 or private gr\ps7 au?oriz$  
or made eligible = selection by law 7b  
su* detail$ /udies1 & plans &           
specifications1 %all n con/itute a      
commitm5t ( ! ,f$]al ,gov]nm5t to       
con/ruction7 to rema9 available until   
exp5d$4  7ii7 #d1jjj1jjj1jjj %all be    

available to ! ,secret>y ( ! ,army =    
exp5ses necess>y = ! op]ation1          
ma9t5ance1 & c>e ( exi/+ riv] & h>bor1  
flood & /orm damage r$uction1 aquatic   
ecosy/em re/oration1 & relat$ projects  
au?oriz$ by law2 provid+ security =     
infra/ructure own$ or op]at$ by !       
,corps1 includ+ adm9i/rative build+s &  
laboratories2 ma9ta9+ h>bor *annels     
provid$ by a ,/ate1 municipality1 or o!r
 public ag5cy t s]ve ess5tial navigation
 ne$s ( g5]al comm]ce1 :]e au?oriz$ by  
law2 survey+ & *>t+ nor!rn & nor?we/]n  
lakes & connect+ wat]s2 cle>+ &         
/raight5+ *annels2 & remov+ ob/ructions 
to navigation1 to rema9 available until 
exp5d$4  7,e7 ,clean wat]  7i7          
#c1jjj1jjj1jjj %all be available to !   
,adm9i/rator ( ! ,environm5tal          
,protection ,ag5cy = mak+ capitalization
 grants = ! ,clean ,wat] ,/ate ,revolv+ 
,funds "u title ,,vi ( ! ,f$]al ,wat]   
,pollution ,control ,act 7#cc ,u4,s4,c4 
#acha et seq474  7ii7 #c1jjj1jjj1jjj    
%all be available to ! ,adm9i/rator ( ! 

,environm5tal ,protection ,ag5cy = mak+ 
capitalization grants = ! ,dr9k+ ,wat]  
,/ate ,revolv+ ,funds "u section #adeb (
 ! ,safe ,dr9k+ ,wat] ,act 7#db         
,u4,s4,c4 #cjj;j-#ab74  7iii7           
#a1jjj1jjj1jjj %all be available to !   
,secret>y ( ! ,army & ! ,adm9i/rator ( !
 ,environm5tal ,protection ,ag5cy =     
provid+ assi/ance "u section #ejbc ( !  
,wat] ,infra/ructure ,f9ance &          
,innovation ,act ( #bjad 7#cc ,u4,s4,c4 
#cijb74  7,f7 ,,usda wat] & wa/e        
disposal programs  7i7 #aej1jjj1jjj %all
 be available to ! ,secret>y (          
,agriculture = direct loans = wat] or   
wa/e disposal facilities "u section     
#cjf7;a77#a7 ( ! ,consolidat$ ,f>m &    
,rural ,developm5t ,act4  7ii7 #gjj1jjj 
%all be available to ! ,secret>y (      
,agriculture = gu>ante$ loans = wat] or 
wa/e disposal facilities "u section     
#cjf7;a77#bd7 ( ! ,consolidat$ ,f>m &   
,rural ,developm5t ,act4  7iii7         
#a1bjj1jjj1jjj %all be available to !   
,secret>y ( ,agriculture to c>ry out    

section #cjf7;a77#b7 ( ! ,consolidat$   
,f>m & ,rural ,developm5t ,act4  7,g7   
,broadb& deploym5t #d1jjj1jjj1jjj %all  
be available to ! ,assi/ant ,secret>y ( 
,comm]ce = ,communications & ,in=mation 
to c>ry out a program to exp& access to 
broadb& to communities ?r\gh\t ! ,unit$ 
,/ates1 ) an emphasis on communities    
uns]v$ by broadb&4  7,h7 ,education     
infra/ructure developm5t #c1jjj1jjj1jjj 
%all be available to ! ,assi/ant        
,secret>y = ,elem5t>y & ,second>y       
,education to c>ry out a program to     
support elem5t>y & second>y educational 
infra/ructure ?r\gh\t ! ,unit$ ,/ates ) 
an emphasis on communities 9 mo/ ne$ &  
communities impact$ by climate *ange4   
7,i7 ,heal?c>e  7i7 ,rese>* #gej1jjj1jjj
 %all be available to ! ,national       
,in/itutes ( ,heal? = rese>* relat$ to !
 heal? consequ5ces ( climate *ange4     
7ii7 ,infra/ructure #gej1jjj1jjj %all be
 available to ! ,secret>y ( ,heal? &    
,human ,s]vices to c>ry out activities  
to support ! resili5cy ( ! nation's     

heal?c>e infra/ructure aga9/ ! impacts (
 climate *ange4  7,j7 ,h\s+             
#b1jjj1jjj1jjj %all be available to !   
,public ,h\s+ ,capital ,fund4  7,k7     
,dep>tm5t ( ,en]gy rese>* & developm5t  
7i7 7 #a1gjj1jjj1jjj %all be available =
 ! ,,e]e ,r5ewable ,p[] & ,su/a9able    
,transportation ,(fices4  7ii7          
#a1ejj1jjj1jjj %all be available = ,,e]e
 ,en]gy ,effici5cy4  7iii7 #gjj1jjj1jjj 
%all be available to ,fossil ,en]gy     
,rese>* & ,developm5t ,coal ,,ccs & ,p[]
 ,sy/ems only = activities t decrease ! 
am\nt ( c>bon pollutants releas$ into ! 
atmosph]e4  7iv7 #ejj1jjj1jjj = !       
,,arpa-,e (fice4  7,l7 ,agriculture     
rese>* #a1ejj1jjj1jjj %all be available 
to ! ,dep>tm5t ( ,agriculture = climate 
*ange rese>* & mitigation1 & relat$     
activities4  7#b7 ,second1              
#g1jjj1jjj1jjj = ea* fiscal ye> #bjbj   
?r\gh #bjbi %all be available =         
assi/ance to work]s & communities       
reliant on indu/ries t prim>ily produce 
taxable c>bon sub/ances or              

c>bon-int5sive goods1 individuals &     
communities disproportionally impact$ by
 climate *ange & gre5h\se gas pollutants
 z well z gr\ps und]repres5t$ 9 ! en]gy 
sector1 includ+ religi\s & e?nic        
m9orities1 wom51 vet]ans1 individuals ) 
disabilities & scioeconomically         
disadvantag$ individuals1 z det]m9$ by !
 ,secret>y 9 consultation ) ! ,secret>y 
( ,labor1 includ+ =--  7,a7 work=ce     
developm5t 7) a special focus on        
en]gy-relat$ indu/ries1 includ+         
manufactur+1 eng9e]+1 con/ruction1 &    
retr(itt+ jobs 9 en]gy-relat$           
indu/ries71 p5sion b5efits1 & heal?     
b5efits1  7,b7 ab&on$ m9e reclamation1 &
  7,c7 o!r assi/ance ! ,secret>y        
det]m9es appropriate4  7#c7 ,?ird1 =    
cal5d> ye> #bjbj & ea* cal5d> ye>       
!reaft]1 #ab4e p]c5t ( ! am\nt 9 ! ,tru/
 ,fund equival5t to ! taxes receiv$ 9 ! 
,treasury "u section #dfia %all be      
available = ! ,en]gy ,refund ,program4  
7#d7 ,f\r?1 ! am\nt rema9+ aft] !       
application ( p>agraphs 7#a71 7#b71 &   

7#c7 %all be available = pay+ ! consum] 
tax rebate4  7d7 ,def9itions ,= purposes
 ( ?is section-- 7#a7 ,! t]m highway &  
transit %ortfall am\nt means ! am\nt    
det]m9$ by ! ,secret>y to be equal to ! 
excess (--  7,a7 ! sum ( ! obligations (
 ! ,unit$ ,/ates specifi$ 9 section     
#iejc7;c77#a7 plus ! am\nts to be exp5d$
 "u section #iejc7;e77#c71 ov]  7,b7 !  
am\nts available 9 ! ,highway ,tru/     
,fund to meet ^? obligations &          
exp5ditures 7det]m9$ )\t reg>d to ?is   
p>agraph or section #iejc7;f77#e774     
7#b7 ,! t]ms taxable c>bon sub/ance &   
c>bon-int5sive goods h ! mean+s giv5 su*
 t]ms by section #dfid4  7e7            
,qualifications bas$ selection =        
ar*itectural & eng9e]+ contracts  7#a7  
,9 g5]al ,subject to p>agraph 7#b71 z a 
condition on ! receipt ( funds pursuant 
to ?is section ( an am\nt great] ?an    
#a1jjj1jjj1 a non-,f$]al sponsor t      
receives ! funds %all require t ea*     
contract & subcontract = program        
managem5t1 con/ruction managem5t1 plann+

 /udies1 feasibility /udies1            
ar*itectural s]vices1 prelim9>y eng9e]+1
 design1 eng9e]+1 survey+1 mapp+1 &     
relat$ s]vices ent]$ into us+ any ( su* 
funds be aw>d$ 9 ! same mann] z a       
contract = ar*itectural & eng9e]+       
s]vices is aw>d$ "u--  7,a7 *apt] #aa ( 
title #dj1 ,unit$ ,/ates ,code1 or  7,b7
 an equival5t qualifications-bas$       
requirem5t prescrib$ by ! relevant      
,/ate4  7#b7 ,no propriet>y int]e/ ,a   
contract aw>d$ 9 accordance ) p>agraph  
7#a7 %all n be consid]$ to conf] a      
propriet>y int]e/ ^u ! ,unit$ ,/ates4   
7f7 ,consid]ations 9 use ( funds ,funds 
made available "u ?is section %all be   
us$ aft] giv+ due consid]ation to !     
heal?1 climate1 l& usage 7includ+ use ( 
em95t doma9 & l& :i* is significant to  
native communities71 & economic impacts 
( su* use & to any disproportionately   
h>mful impacts on =m] c>bon int5sive    
communities1 indig5\s peoples1          
communities ( color1 migrant            
communities1 de9dustrializ$ communities1

 depopulat$ rural communities1 ! poor1  
l[-income work]s1 wom51 ! eld]ly1 !     
unh\s$1 p ) disabilities1 & y\?4  7g7   
,adm9i/rative provisions ,am\nts        
di/ribut$ f ! ,tru/ ,fund = a program or
 activity "u subsection 7c7 %all-- 7#a7 
be 9 addition to o!r am\nts appropriat$ 
= ! program or activity1 &  7#b7 rema9  
available until exp5d$4  4  7c7 ,cl]ical
 am5dm5ts  7#a7 ,! table ( sub*apt]s =  
*apt] #ch ( su* ,code is am5d$ by add+  
at ! end !re( ! foll[+ new item3        
,sub*apt] ,e4 ,tax on ,c>bon ,dioxide   
,cont5t ( ,c]ta9 ,sub/ances  4  7#b7 ,! 
table ( sections = sub*apt] ,a ( *apt]  
#ih ( su* ,code is am5d$ by add+ at !   
end ! foll[+3  ,sec4 #ieab4 ,build      
,am]ica ,tru/ ,fund4  4  7d7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjai4  #c4 ,en]gy ,refund
 ,program  7a7 ,9 g5]al ,! ,secret>y ( !
 ,treasury1 9 consultation ) ! ,secret>y
 ( ,heal? & ,human ,s]vices1 !          
,commission] ( ,social ,security1 & !   

,secret>y ( ,agriculture1 %all =mulate &
 adm9i/] ! program provid$ = 9 ?is      
section1 :i* %all be kn[n z ! ,en]gy    
,refund ,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 ! aggregate gross income ( all     
taxpay]s 9 ! h\sehold does n exce$ #aej 
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 program2  7ii7 !    
,food ,di/ribution ,program on ,indian  
,res]vations au?oriz$ by section #d7;b7 
( ! ,food & ,nutrition ,act ( #bjjh 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 
( ! ,social ,security ,act 7#db         
,u4,s4,c4 #aciew-#aad72 or  7ii7  7,i7  
p>ticipates 9 ! program "u title ,,xviii
 ( ! ,social ,security ,act2 &  7,,ii7  
meets ! income requirem5ts describ$ 9   
section #ahfj;,d-#ad7;a77#a7 or 7a77#b7 
( ! ,social ,security ,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 ( ! ,social ,security ,act 7#db   
,u4,s4,c4 #acha-achc;f74  7#b7          
,ineligible individuals ,! ,secret>y ( !
 ,treasury may only provide en]gy       
refunds 9 accordance ) ?is section to   
,unit$ ,/ates citiz5s1 ,unit$ ,/ates    
nationals1 & individuals lawfully resid+

 9 ! ,unit$ ,/ates4 ,! ,secret>y %all   
e/abli% proc$ures to ensure t o!r       
individuals d n receive su* refunds &   
are n tak5 into acc\nt 9 det]m9+ ! am\nt
 ( su* refunds4  7#c7 ,national /&>ds ,!
 ,secret>y ( ! ,treasury1 9 consultation
 ) ! ,secret>y ( ,agriculture1 %all     
e/abli% uni=m national /&>ds (          
eligibility ensur+ t ,/ates may         
co-adm9i/] ! ,en]gy ,refund ,program ) !
 supplem5tal nutrition assi/ance program
 9 accordance ) ! provisions ( ?is      
section4 ,no ,/ate ag5cy %all impose any
 o!r /&>d or requirem5t z a condition ( 
eligibility or refund receipt "u !      
program4 ,assi/ance 9 ! ,en]gy ,refund  
,program %all be furni%$ 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 ,augu/ #ca ( ea* relevant      
fiscal ye>1 ! ,secret>y ( ! ,treasury1 9
 consultation ) ! ,en]gy ,in=mation     

,adm9i/ration1 %all e/imate1 pursuant to
 a me?od t is appropriate = su*         
purposes1 ! annual total loss 9 pur*as+ 
p[] t w result f ! ,am]ica ,w9s ,act 9 !
 next fiscal ye> = h\seholds ( ea* size 
) gross income equal to #aej p]c5t ( !  
pov]ty l9e1 bas$ on ! tax impos$ "u     
section #dfia ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 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/s by reason ( su* tax4  7#b7 ,mon?ly
 en]gy refund ,subject to p>agraph 7#c7 
& subsection 7c77#b71 ! 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  
#aab ( ! am\nt e/imat$ "u p>agraph 7#a7 
= su* fiscal 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 #aab ( ! ari?metic mean value ( 
! am\nts e/imat$ "u p>agraph 7#a7 = su* 
fiscal ye> = h\seholds ) #e or m memb]s1

 r\nd$ to ! ne>e/ :ole doll> am\nt4     
7#c7 ,ensur+ deficit neutrality ,= any  
fiscal ye> aft] cal5d> ye> #bjai 9 :i* !
 am\nts t are available "u section      
#ieab7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf are n suffici5t = purposes ( fund+
 ! mon?ly en]gy refund describ$ 9       
p>agraph 7#b71 ! ,secret>y ( ! ,treasury
 %all direct ,/ate ag5cies to r$uce1 on 
a pro rata basis1 ! am\nt ( su* refunds 
t are provid$ to eligible h\seholds4    
7e7 ,deliv]y me*anism  7#a7 ,mon?ly     
in/allm5ts ,subject to /&>ds & an       
implem5tation s*$ule set by ! ,secret>y 
( ! ,treasury1 ! en]gy refund %all be   
provid$ 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>y ( ! ,treasury4  7#b7     
,/&>ds ,! /&>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>y ( !  
,treasury1 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>y ( ! ,treasury1 ! ,secret>y    

%all reimburse ea* ,/ate ag5cy = #ajj   
p]c5t ( adm9i/rative co/s4  7#c7        
,proc$ures ,"u /&>ds e/abli%$ by !      
,secret>y ( ! ,treasury1 ! ,/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 7z def9$ 9       
section #d ( ! ,indian ,*ild ,welf>e    
,act ( #aigh 7#be ,u4,s4,c4 #aijc7 &    
section #c ( ! ,indian ,f9anc+ ,act (   
#aigd 7#be ,u4,s4,c4 #adeb774 ,9 c>ry+  
out ?is p>agraph1 a ,/ate ag5cy %all--  
7,a7 provide timely1 accurate1 & fair   
s]vice to applicants =1 & p>ticipants 91
 ! ,en]gy ,refund ,program2  7,b7 p]mit 
an applicant h\sehold to apply to       
p>ticipate 9 ! program at ! "t t !      
h\sehold fir/ contacts ! ,/ate ag5cy &  
consid] an application t conta9s ! "n1  
address1 & signature ( ! applicant to be

 suffici5t to con/itute an application =
 p>ticipation2  7,c7 scre5 any applicant
 h\sehold = ! supplem5tal nutrition     
assi/ance program1 ! ,/ate's m$ical     
assi/ance program "u section ,,xix ( !  
,social ,security ,act1 ! ,*ildr5's     
,heal? ,insurance ,program "u section   
,,xxi ( su* ,act1 & a ,/ate program t   
provides basic assi/ance "u a ,/ate     
program fund$ "u title ,,iv ( su* ,act  
or ) qualifi$ ,/ate exp5ditures z def9$ 
9 section #dji7;a77#g7 ( su* ,act =     
eligibility = ! ,en]gy ,refund ,program 
&1 if eligible1 enroll su* applicant    
h\sehold 9 ! ,en]gy ,refund ,program2   
7,d7 complete c]tification ( & provide a
 refund to any eligible h\sehold n lat] 
?an #cj days foll[+ its fil+ ( an       
application2  7,e7 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       
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$]al
 programs  7,a7 ,9 g5]al ,! ,secret>y ( 
! ,treasury1 ! ,commission] ( ,social   
,security1 ! ,railroad ,retirem5t ,bo>d1
 or ! ,secret>y ( ,vet]ans ,affairs1 z  
appropriate1 %all develop proc$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 ( ! ,treasury 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
 ,9 g5]al ,except z provid$ 9           
subp>agraph 7,b71 ! ,secret>y ( !       
,treasury %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 ,c]ta9 proc$ures ,)\t reg>d
 to section #eec ( title #e ( su* ,code1
 ! ,secret>y ( ! ,treasury may by rule  
promulgate z f9al1 to be effective until
 n lat] ?an #b ye>s aft] ! date ( !     
enactm5t ( ! ,am]ica ,w9s ,act1 any     
proc$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 ( ! ,treasury %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 ( !    
,social ,security ,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         
,exception = qu>t]ly provision ( b5efits
 ,not)/&+ any o!r provision ( ?is       
section1 ! ,secret>y ( ! ,treasury 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  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 ( !
 ,treasury %all1 to ! maximum ext5t     
possible1 rely on & coord9ate ) !       
quality control sample & review         
proc$ures ( p>agraphs 7#b71 7#c71 7#d71 
& 7#e7 ( section #af7;c7 ( ! ,food &    
,nutrition ,act ( #bjjh 7#g ,u4,s4,c4   
#bjbe7;c774  7i7 ,def9itions & special  
rules  7#a7 ,electronic b5efit transf]  
sy/em ,! t]m electronic b5efit transf]  
sy/em means a sy/em by :i* h\sehold     
b5efits or refunds def9$ "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      
,rules = equitable adm9i/ration ( refund
 9 c]ta9 cases ,! ,secret>y ( !         
,treasury %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 subp>agraph (         
subsection 7c77#a71 or includes         
additional memb]s n describ$ 9 any su*  
subp>agraph4  7,b7 ,c]ta9 gr\ps ,!      
,secret>y ( ! ,treasury %all e/abli%    
rules reg>d+ ! eligibility & deliv]y ( !
 en]gy refund to gr\ps ( individuals    
describ$ 9 section #c7m7 7#d7 or 7#e7 ( 
! ,food & ,nutrition ,act ( #bjjh 7#g   
,u4,s4,c4 #bjab7n7 7#d7 or 7#e774  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 ( ! "o 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 ,supplem5tal ,nutrition 
,assi/ance ,program ,! t]m supplem5tal  
nutrition assi/ance program means !     
supplem5tal nutrition assi/ance program 
z def9$ 9 section #c ( ! ,food &        
,nutrition ,act ( #bjjh 7#g ,u4,s4,c4   
#bjab74  7#h7 ,o!r t]ms ,o!r t]ms n     
def9$ 9 ?is section %all h ! same mean+ 
z su* t]ms h 9 ! ,supplem5tal ,nutrition
 ,assi/ance ,program unless ! ,secret>y 

( ! ,treasury f9ds = good cause t       
application ( a p>ticul> def9ition w\ld 
be detrim5tal to ! purposes ( ! ,en]gy  
,refund ,program4  #d4 ,consum] tax     
rebate  7a7 ,9 g5]al ,subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,work+ families   
relief  7a7 ,all[ance ( cr$it ,9 ! case 
( an eligible taxpay]1 !re %all be all[$
 z a cr$it aga9/ ! tax impos$ by ?is    
subtitle = ! taxable ye> an am\nt equal 
to ! work+ families relief am\nt4  7b7  
,limitation bas$ on h\sehold income     
7#a7 ,9 g5]al ,! am\nt all[able z a     
cr$it "u subsection 7a7 7det]m9$ )\t    
reg>d to ?is subsection7 = ! taxable ye>
 %all be r$uc$ 7b n bel[ z]o7 by #j4je  
p]c5t = e #aj by :i* ! taxpay]'s        
h\sehold income = ! taxable ye> exce$s !
 cr$it cap am\nt = ! cal5d> ye> 9 :i*   
su* taxable ye> beg9s4  7#b7 ,cr$it cap 
am\nt ,! cr$it cap m\nt = any cal5d> ye>
 is ! am\nt :i* is equal to #cej p]c5t (

 ! pov]ty l9e 7)9 ! mean+ ( section     
#baaj7;c77#e7 ( ! ,social ,security     
,act7 = ! size ( ! family involv$ = su* 
cal5d> ye>4  7#c7 ,r\nd+ ,solely =      
purposes ( p>agraph 7#a71 if ! eligible 
taxpay]'s adju/$ gross income or ! cr$it
 cap am\nt is n a multiple ( #aj1 su*   
am\nt %all be r\nd$ to ! next highe/    
multiple ( #aj4  7c7 ,coord9ation )     
en]gy refund receiv$ ?r\gh ,/ate human  
s]vice ag5cies  7#a7 ,9 g5]al ,9 any    
taxable ye> 9 :i* a taxpay] or !        
taxpay]'s sp\se receives an en]gy refund
 "u section #c ( ! ,am]ica ,w9s ,act1 ! 
am\nt describ$ 9 subsection 7a7 %all be 
r$uc$ by ! en]gy refund am\nt receiv$ 9 
t taxable ye>4  7#b7 ,in=mation ,!      
,secret>y %all promulgate regulations t 
in/ruct ,/ates on h[ to in=m adult      
individuals :o receive an en]gy refund  
"u section #c ( ! ,am]ica ,w9s ,act !   
refund am\nt ! individuals receiv$ & h[ 
su* in=mation %all be provid$ to !      
,int]nal ,rev5ue ,s]vice4  7#c7 ,sy/em  
to h&le inquiries ,! ,secret>y %all     

e/abli% a telephone & onl9e sy/em t     
all[s an individual to inquire ab\t !   
refund am\nt ! individual receiv$4  7#d7
 ,adju/m5t ( en]gy refund am\nt ,9 !    
case ( an individual :o does n report ! 
refund am\nt t 0 provid$ "u section #c (
 ! ,am]ica ,w9s ,act or record$ an      
incorrect numb] ( refund am\nt1 !       
,secret>y %all adju/ ! en]gy refund "u  
su* section bas$ on ! in=mation receiv$ 
f ,/ates4 ,su* r$uction %all only be    
made if ! ,secret>y has made a          
det]m9ation t ! in=mation meets a       
suffici5t /&>d = accuracy4  7d7 ,work+  
families relief am\nt ,= purposes ( ?is 
section-- 7#a7 ,9 g5]al ,! work+        
families relief am\nt ) respect to any  
eligible taxpay] = any taxable ye> is an
 am\nt equal to--  7,a7 ! relief am\nt =
 ! cal5d> ye> 9 :i* su* taxable ye>     
beg9s1 multipli$ by  7,b7 ! scale factor
 applicable to ! eligible taxpay]'s     
family size4  7#b7 ,relief am\nt  7,a7  
,9 g5]al ,! relief am\nt ) respect to   
any cal5d> ye> is ! am\nt :i* w provide 

t ! aggregate cr$its all[$ "u ?is       
section ) respect to all eligible       
taxpay]s = taxable ye>s beg9n+ 9 su*    
cal5d> ye> equal ! am\nt :i* is provid$ 
9 section #ieab7;c77#d7 = su* cal5d>    
ye>4  7,b7 ,secret>ial det]m9ation ,!   
relief am\nt = ea* cal5d> ye> %all be   
det]m9$ by ! ,secret>y bas$ on ! expect$
 rev5ues f section #ieab7;c77#d7 = ea*  
su* cal5d> ye>4  7,c7 ,adju/m5t ( relief
 am\nts ,if1 aft] ! close ( any cal5d>  
ye>1 ! ,secret>y det]m9es t ! am\nt ( ! 
aggregate cr$its all[$ "u ?is section ) 
respect to all eligible taxpay]s =      
taxable ye>s beg9n+ 9 su* cal5d> ye>    
diff]$ significantly f ! am\nt equal to 
! fund+ provid$ by section #ieab7;c77#d7
 = su* cal5d> ye>1 ! ,secret>y may adju/
 ! relief am\nt = ! imm$iately succe$+  
cal5d> ye> ei!r up or d[n 9 ord] to     
acc\nt = su* diff]5ce4  7#c7 ,scale     
factor ,! scale factor ) respect to any 
eligible taxpay] = any taxable ye> %all 
be det]m9$ 9 accordance ) ! foll[+      
table3  ,if ! taxpay]'s family size ,!  

scale  = ! taxable ye> is3 factor is3   
#aa4jj #ba4ce #ca4fi #db4jd #e or       
m#b4ch4  7e7 ,eligible taxpay] ,=       
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m eligible taxpay] means any       
individual o!r ?an--  7,a7 any          
individual ) respect to :om a d$uction  
"u section #aea is all[able to ano!r    
taxpay] = a taxable ye> beg9n+ 9 !      
cal5d> ye> 9 :i* ! individual's taxable 
ye> beg9s1  7,b7 any nonresid5t ali5    
individual1 or  7,c7 an e/ate or tru/4  
7#b7 ,id5tification numb] requirem5t    
,su* t]m %all n include any individual  
:o-- 7,a7 9 ! case ( a return t is n a  
jo9t return1 does n include ! social    
security numb] ( ! individual1 &  7,b7 9
 ! case ( jo9t return1 does n include ! 
social security numb] ( at lea/ "o ( !  
taxpay]s on su* return4  ,= purposes ( !
 prec$+ s5t5ce1 ! social security numb] 
%all n include a ,,t9 issu$ by !        
,int]nal ,rev5ue ,s]vice4  7f7 ,h\sehold
 income ,! t]m h\sehold income means1 ) 
respect to any eligible taxpay]1 an     

am\nt equal to ! sum (-- 7#a7 ! adju/$  
gross income ( ! taxpay]1 plus  7#b7 !  
aggregate adju/$ gross incomes ( all o!r
 individuals :o are tak5 into acc\nt 9  
det]m9+ ! taxpay]'s family size "u      
subsection 7g7 & :o 7 requir$ to file a 
return ( ! tax impos$ by section #a = ! 
taxable ye>4  7g7 ,family size  7#a7 ,9 
g5]al ,! family size ) respect to any   
taxpay] %all be equal to ! numb] (      
individuals = :om ! taxpay] is all[$ a  
d$uction "u section #aea = ! taxable    
ye>4  7#b7 ,id5tification numb]         
requirem5t ,! family size det]m9$ "u    
p>agraph 7#a7 %all n include any        
individual 7includ+ ! taxpay]7 ^: social
 security acc\nt numb] is n includ$ on !
 return ( tax = ! taxable ye>4  7h7     
,treatm5t ,! value ( ! cr$it provid$ "u 
?is section %all n be consid]$ income or
 res\rces = any purpose "u any ,f$]al1  
,/ate1 or local law 7includ+ a law      
relat+ to an income tax or public       
assi/ance program 7includ+ heal? c>e1   
ca% aid1 *ild c>e1 nutrition programs1 &

 h\s+ assi/ance77 & no p>ticipat+ ,/ate 
or political subdivision ( a ,/ate %all 
decrease any assi/ance o!rwise provid$  
"o or m individuals because ( ! receipt 
( a cr$it "u ?is section4  4  7b7       
,con=m+ am5dm5ts  7#a7 ,section #fbaa ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by ins]t+ #cf;,c1 be=e #ec7;e74   
7#b7 ,p>agraph 7#b7 ( section #acbd7;b7 
( title #ca1 ,unit$ ,/ates ,code1 is    
am5d$ by ins]t+ #cf;,c1 aft] #cf;,b14   
7c7 ,cl]ical am5dm5t ,! table ( sections
 = subp>t ,c ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,work+ families    
relief4  4  7d7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4