,i #aafth ,,congress #ast ,session ,h4 ,r4 #eafg ,,in ,,the ,,house ,,of ,,representatives ,november #ai1 #bjai,mr4 ,lewis 7for himself1 ,mr4 ,evans1 ,mr4 ,gomez1 ,mr4 ,suozzi1 ,ms4 ,sewell of ,alabama1 ,ms4 ,snchez1 ,mr4 ,danny ,k4 ,davis of ,illinois1 ,ms4 ,moore1 ,mr4 ,panetta1 ,mr4 ,brendan ,f4 ,boyle of ,pennsylvania1 ,mr4 ,blumenauer1 ,ms4 ,del,bene1 and ,ms4 ,judy ,chu of ,california7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide a credit for qualified environmental justice programs4 #a4 ,short title ,this ,act may be cited as the ,creating ,opportunities in ,research for ,environmental ,justice ,act of #bjai or the ,,core ,justice ,act of #bjai4 #b4 ,qualified environmental justice program credit 7a7 ,in general ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #cf;,c4 ,qualified environmental justice programs 7a7 ,allowance of credit ,in the case of an eligible educational institution1 there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the applicable percentage of the amounts paid or incurred by such taxpayer during such taxable year which are necessary for a qualified environmental justice program4 7b7 ,qualified environmental justice program ,for purposes of this section-- 7#a7 ,in general ,the term qualified environmental justice program means a program conducted by one or more eligible educational institutions that is designed to address1 or improve data about1 qualified environmental stressors for the primary purpose of improving1 or facilitating the improvement of1 health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities4 7#b7 ,qualified environmental stressor ,the term qualified environmental stressor means1 with respect to an area1 a contamination of the air1 water1 soil1 or food with respect to such area or a change relative to historical norms of the weather conditions of such area4 7c7 ,eligible educational institution ,for purposes of this section1 the term eligible educational institution means an institution of higher education 7as such term is defined in section #aja or #ajb7;c7 of the ,higher ,education ,act of #aife7 that is eligible to participate in a program under title ,,iv of such ,act4 7d7 ,applicable percentage ,for purposes of this section1 the term applicable percentage means-- 7#a7 in the case of a program involving material participation of faculty and students of an institution described in section #cga7;a7 of the ,higher ,education ,act of #aife1 #cj percent 1 and 7#b7 in all other cases1 #bj percent4 7e7 ,credit allocation 7#a7 ,allocation 7,a7 ,in general ,the ,secretary shall allocate credit dollar amounts under this section to eligible educational institutions1 for qualified environmental justice programs1 that-- 7i7 submit applications at such time and in such manner as the ,secretary may provide1 and 7ii7 are selected by the ,secretary under subparagraph 7,b74 7,b7 ,selection criteria ,the ,secretary1 after consultation with the ,secretary of ,energy1 the ,secretary of ,education1 the ,secretary of ,health and ,human ,services1 and the ,administrator of the ,environmental ,protection ,agency1 shall select applications on the basis of the following criteria3 7i7 ,the extent of participation of faculty and students of an institution described in section #cga7;a7 of the ,higher ,education ,act of #aife4 7ii7 ,the extent of the expected effect on the health or economic outcomes of individuals residing in areas within the ,united ,states that are low-income areas or areas populated disproportionately by racial or ethnic minorities4 7iii7 ,the creation or significant expansion of qualified environmental justice programs4 7#b7 ,limitations 7,a7 ,in general ,the amount of the credit determined under this section for any taxable year to any eligible educational institution for any qualified environmental justice program shall not exceed the excess of-- 7i7 the credit dollar amount allocated to such institution for such program under this subsection1 over 7ii7 the credits previously claimed by such institution for such program under this section4 7,b7 ,five-year limitation ,no amounts paid or incurred after the #e-year period beginning on the date a credit dollar amount is allocated to an eligible educational institution for a qualified environmental justice program shall be taken into account under subsection 7a7 with respect to such institution for such program4 7,c7 ,allocation limitation ,the total amount of credits that may be allocated under the program shall not exceed-- 7i7 #a1jjj1jjj1jjj for each of #bjbj1 #bjba1 #bjbb1 #bjbc1 and #bjbd1 and 7ii7 #j for each subsequent year4 7f7 ,requirements 7#a7 ,in general ,an eligible educational institution that has been allocated credit dollar amounts under this section for a qualified environmental justice project for a taxable year shall-- 7,a7 make publicly available the application submitted to the ,secretary under subsection 7e7 with respect to such project1 and 7,b7 submit an annual report to the ,secretary that describes the amounts paid or incurred for1 and expected impact of1 such project4 7#b7 ,failure to comply ,in the case of an eligible educations institution that has failed to comply with the requirements of this subsection1 the credit dollar amount allocated to such institution under this section is deemed to be #j4 7g7 ,public disclosure ,the ,secretary1 upon making an allocation of credit dollar amounts under this section1 shall publicly disclose-- 7#a7 the identity of the eligible educational institution receiving the allocation1 and 7#b7 the amount of such allocation4 4 7b7 ,conforming amendments 7#a7 ,section #fbaa7;b77#d77;,a7 of such ,code is amended by inserting #cf;,c1 after #cf;,b14 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 ,qualified environmental justice programs4 4 7d7 ,effective date ,the amendments made by this subsection shall take effect on the date of the enactment of this ,act4