,,ii #aagth ,,congress #ast ,session ,s4 #bjhe ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,june #af1 #bjba ,mr4 ,whitehouse 7for himself1 ,mr4 ,schatz1 ,mr4 ,heinrich1 ,mrs4 ,gillibrand1 ,mr4 ,murphy1 and ,mr4 ,reed7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide for carbon dioxide and other greenhouse gas and criteria air pollutant emission fees1 provide rebates to low- and middle-income ,americans1 invest in fossil fuel communities and workers1 invest in environmental justice communities1 and for other purposes4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,save ,our ,future ,act4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4 ,,title ,i--,fees on ,air ,pollution ,sec4 #aja4 ,carbon dioxide and other greenhouse gas emission fees4 ,sec4 #ajb4 ,fees on criteria air pollutants4 ,,title ,,ii--,returning fee revenue to the ,american people ,sec4 #bja4 ,fee revenue rebates to individuals4 ,sec4 #bjb4 ,state-based cost mitigation grant program4 ,,title ,,iii--,assistance to ,energy ,veterans and their ,communities ,sec4 #cja4 ,office of ,energy ,veterans ,assistance4 ,sec4 #cjb4 ,local revenue replenishment4 ,sec4 #cjc4 ,environmental restoration4 ,sec4 #cjd4 ,community assistance programs4 ,,title ,,iv--,assistance to ,environmental ,justice ,communities ,sec4 #dja4 ,assistance to ,environmental ,justice ,communities4 ,,title ,v--,other ,provisions ,sec4 #eja4 ,public disclosure of revenues and expenditures4 ,sec4 #ejb4 ,severability4 ,sec4 #ejc4 ,rule of construction4 ,sec4 #ejd4 ,remedies preserved4 ,i ,fees on ,air ,pollution #aja4 ,carbon dioxide and other greenhouse gas emission fees 7a7 ,in general ,chapter #ch of the ,internal ,revenue ,code of #aihf is amended by adding at the end thereof the following new subchapter3 ,e ,carbon ,dioxide and ,other ,greenhouse ,gas ,emission ,fees ,sec4 #dfia4 ,fee for carbon dioxide emissions4 ,sec4 #dfib4 ,fee on fluorinated greenhouse gases4 ,sec4 #dfic4 ,fee on facilities that emit greenhouse gases from processes other than fossil fuel combustion4 ,sec4 #dfid4 ,methane and associated emissions from the fossil fuel supply chain4 ,sec4 #dfie4 ,border adjustments for energy-intensive manufactured goods4 ,sec4 #dfif4 ,definitions and other rules4 #dfia4 ,fee for carbon dioxide emissions 7a7 ,in general 7#a7 ,fossil fuel products producing carbon emissions ,there is hereby imposed a fee in an amount equal to the applicable amount at the rate specified in paragraph 7#b7 on-- 7,a7 coal-- 7i7 removed from any mine in the ,united ,states1 or 7ii7 entered into the ,united ,states for consumption1 use1 or warehousing1 7,b7 petroleum products-- 7i7 removed from any refinery1 7ii7 removed from any terminal1 or 7iii7 entered into the ,united ,states for consumption1 use1 or warehousing1 and 7,c7 natural gas-- 7i7 delivered to an end user by any person required to submit form #agf of the ,energy ,information ,administration 7or a successor form71 or 7ii7 sold in the ,united ,states by any processor not described in clause 7i74 7#b7 ,rate ,the rate specified in this paragraph with respect to any product described in paragraph 7#a7 is an amount equal to the applicable amount per ton of carbon dioxide that would be emitted through the combustion of such product1 as determined by the ,secretary1 in consultation with the ,secretary of ,energy and the ,administrator of the ,environmental ,protection ,agency 7referred to in this section as the ,administrator74 7b7 ,applicable amount 7#a7 ,in general ,for purposes of this part1 the applicable amount is-- 7,a7 for calendar year #bjbc1 #ed1 and 7,b7 subject to paragraph 7#c71 for calendar year #bjbd and any subsequent calendar year1 the sum of-- 7i7 the product of the amount in effect under this paragraph for the preceding calendar year and #ajf percent1 and 7ii7 the inflation adjustment amount determined under paragraph 7#b74 7#b7 ,inflation adjustment amount 7,a7 ,in general ,the inflation adjustment amount for any calendar year shall be an amount 7not less than zero7 equal to the product of-- 7i7 the amount in effect under paragraph 7#a7 for the preceding calendar year1 and 7ii7 the percentage by which the ,,cpi for the preceding calendar year exceeds the ,,cpi for the second preceding calendar year4 7,b7 ,,cpi ,rules similar to the rules of paragraphs 7#d7 and 7#e7 of section #a7;f7 shall apply for purposes of this paragraph4 7#c7 ,environmental integrity mechanism 7,a7 ,in general ,with respect to calendar year #bjbd and any subsequent calendar year1 the ,secretary shall1 not later than ,september #cj of each such year1 make a determination based upon the report described in paragraph 7#e7 with regard to whether the cumulative emissions for the applicable period exceeded the cumulative emissions target for such period4 7,b7 ,exceeding cumulative emissions target ,if the ,secretary determines1 pursuant to subparagraph 7,a71 that the cumulative emissions for the applicable period exceeded the cumulative emissions target for such period1 the applicable amount for the calendar year beginning after such determination shall be equal to the product of the amount otherwise in effect 7without application of this paragraph7 under paragraph 7#a77;,b7 for such calendar year and #aje percent4 7,c7 ,definitions ,in this paragraph3 7i7 ,applicable period ,the term applicable period means1 with respect to any determination made by the ,secretary under this paragraph for any calendar year1 the period-- 7,i7 beginning on ,january #a1 #bjbc1 and 7,,ii7 ending on ,december #ca of the preceding calendar year4 7ii7 ,cumulative emissions ,the term cumulative emissions means an amount equal to the sum of the net total anthropogenic greenhouse gas emissions and sinks for all years during the applicable period1 as determined by the ,administrator pursuant to paragraph 7#e74 7iii7 ,cumulative emissions target ,the term cumulative emissions target means an amount equal to the sum of the annual emissions targets for all years during the applicable period4 7iv7 ,annual emissions target ,the term annual emissions target means1 with respect to any calendar year1 an amount equal to the product of-- 7,i7 net total anthropogenic greenhouse gas emissions and sinks for #bjai1 as determined by the ,administrator pursuant to paragraph 7#e7 7to the extent the methodology under such paragraph is applicable71 and 7,,ii7 the applicable percentage for such year1 as determined under paragraph 7#d74 7#d7 ,applicable percentage 7,a7 #bjbc ,in the case of calendar year #bjbc1 the applicable percentage shall be #gb percent4 7,b7 #bjbd through #bjce ,in the case of calendar years #bjbd through #bjce1 the applicable percentage shall be equal to-- 7i7 the applicable percentage for the preceding year1 minus 7ii7 #b percentage points4 7,c7 #bjcf through #bjej ,in the case of calendar years #bjcf through #bjej1 the applicable percentage shall be equal to-- 7i7 the applicable percentage for the preceding year1 minus 7ii7 #c4b percentage points4 7,d7 ,after #bjej ,in the case of any calendar year beginning after #bjej1 the applicable percentage shall be equal to zero4 7#e7 ,emissions reporting 7,a7 ,in general ,not later than ,september #cj1 #bjbd1 and annually thereafter1 the ,administrator1 in consultation with the ,secretary1 shall make available to the public a report on the cumulative emissions during the applicable period4 7,b7 ,methodology ,not later than ,january #a1 #bjbc1 the ,administrator shall prescribe rules for quantifying cumulative emissions under subparagraph 7,a71 which shall-- 7i7 to the greatest extent practicable1 employ existing data sources and accepted greenhouse gas accounting practices1 while also allowing for use of state-of-the-art techniques to measure or estimate sources and sinks of greenhouse gas emissions which are not subject to fees under this subchapter1 as the ,administrator deems appropriate to meet the goals of this subparagraph1 7ii7 subject to such penalties as are determined appropriate by the ,administrator1 require any entity subject to fees or refunds under this subchapter to report1 not later than ,april #a of each calendar year1 the total quantity of greenhouse gas emissions subject to fees or refunds under this subchapter for which such entity was liable during the preceding calendar year1 and 7iii7 require any information reported pursuant to clause 7ii7 to be verified by a third-party entity that1 subject to such process as is determined appropriate by the ,administrator1 has been certified by the ,administrator with respect to the qualifications1 independence1 and reliability of such entity4 7,c7 ,greenhouse ,gas ,reporting ,program ,for purposes of establishing the rules described in subparagraph 7,b71 the ,administrator may elect to modify the activities of the ,greenhouse ,gas ,reporting ,program to satisfy the requirements described in clauses 7i7 through 7iii7 of such subparagraph4 7#f7 ,rounding ,the applicable amount under this subsection shall be rounded up to the next whole dollar amount4 7c7 ,refunds for capturing carbon dioxide and production of certain goods 7#a7 ,carbon dioxide capture1 utilization1 and storage 7,a7 ,in general ,in the case of a person who-- 7i7 uses any coal1 petroleum product1 or natural gas for which a fee has been imposed under subsection 7a77#a7 in a manner which results in the emission of qualified carbon dioxide1 7ii7 captures the resulting emitted qualified carbon dioxide at a qualified facility which is owned by such person1 and 7iii7 7,i7 disposes of such qualified carbon dioxide in secure storage in compliance with ,treasury ,decision #iidd 7#hf ,fed4 ,reg4 #dgbh71 or 7,,ii7 utilizes such qualified carbon dioxide in a manner provided in subparagraph 7,d71 there shall be allowed a refund1 in the same manner as if it were an overpayment of the fee imposed by such subsection1 to such person in the amount determined under subparagraph 7,b74 7,b7 ,amount of refund ,the amount of the refund under this subparagraph is an amount equal to the product of-- 7i7 the applicable amount under subsection 7b7 for the calendar year in which such qualified carbon dioxide was captured and disposed or utilized1 and 7ii7 the adjusted tons of qualified carbon dioxide captured and disposed or utilized4 7,c7 ,adjusted total tons ,for purposes of subparagraph 7,b71 the adjusted tons of qualified carbon dioxide captured and disposed or utilized shall be the total tons of qualified carbon dioxide captured and disposed or utilized reduced by the amount of any anticipated leakage of carbon dioxide into the atmosphere due to imperfect storage technology or otherwise1 as determined by the ,secretary in consultation with the ,administrator of the ,environmental ,protection ,agency4 7,d7 ,requirements 7i7 ,in general ,any refund under subparagraph 7,a7 shall apply only with respect to qualified carbon dioxide that has been captured and disposed or utilized within the ,united ,states4 7ii7 ,recapture ,the ,secretary shall1 by regulations1 provide for recapturing the benefit of any refund made under subparagraph 7,a7 with respect to any qualified carbon dioxide which is disposed in secure storage and ceases to be stored in a manner consistent with the requirements of this section4 7iii7 ,utilization ,the ,secretary1 in consultation with the ,secretary of ,energy and the ,administrator of the ,environmental ,protection ,agency1 shall establish regulations providing for the appropriate methods and manners for the utilization of qualified carbon dioxide under subparagraph 7,a77iii77,,ii71 including the utilization of captured carbon dioxide for the production of substances such as plastics and chemicals4 ,such regulations shall provide for the minimization of the escape or further emission of the qualified carbon dioxide into the atmosphere4 7iv7 ,exception ,no refund shall be allowed under this paragraph with respect to any carbon dioxide which is utilized in-- 7,i7 enhanced oil or gas recovery1 or 7,,ii7 the production of fuels or any other substance which will be combusted or otherwise release greenhouse gases into the atmosphere4 7,e7 ,qualified carbon dioxide2 qualified facility ,for purposes of this paragraph-- 7i7 ,qualified carbon dioxide 7,i7 ,in general ,the term qualified carbon dioxide means carbon dioxide captured from an industrial source which-- 7aa7 would otherwise be released into the atmosphere as industrial emission of greenhouse gas1 and 7bb7 is measured at the source of capture and verified at the point of disposal1 injection1 or utilization4 7,,ii7 ,recycled carbon dioxide ,the term qualified carbon dioxide includes the initial deposit of captured carbon dioxide used as a tertiary injectant4 ,such term does not include carbon dioxide that is recaptured1 recycled1 and re-injected as part of the enhanced oil and natural gas recovery process4 7ii7 ,qualified facility ,the term qualified facility means any industrial facility at which carbon capture equipment is placed in service4 7#b7 ,manufacture of certain goods 7,a7 ,in general ,in the case of a person who uses any coal1 petroleum product1 or natural gas for which a fee has been imposed under subsection 7a77#a7 as an input for a manufactured good 7other than a product described in subparagraph 7,b77 that encapsulates any of the carbon dioxide that would have otherwise been emitted through combustion of such coal1 petroleum product1 or gas in a manner such that it does not result in the direct emission of carbon dioxide in the manufacturing or subsequent use of such good1 a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such section in an amount that is equal to the product of-- 7i7 an amount equal to the applicable amount under subsection 7b7 for the calendar year in which such good was produced1 and 7ii7 the total tons of carbon dioxide that would have otherwise been emitted through the combustion of such coal1 petroleum product1 or gas4 7,b7 ,exclusion ,the products described in this subparagraph are-- 7i7 single-use plastic products 7as defined in section #dfif7;a77#h771 and 7ii7 products which are commonly disposed of through incineration with a resulting release of carbon dioxide 7as identified by the ,secretary1 in consultation with the ,administrator of the ,environmental ,protection ,agency74 7#c7 ,exports ,in the case of a person who exports any coal1 petroleum product1 or natural gas from the ,united ,states for which a fee has been imposed under subsection 7a77#a71 a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such section in an amount that is equal to the fee previously imposed under such subsection with respect to such product 7determined without regard to any increase under section #dfid74 #dfib4 ,fee on fluorinated greenhouse gases 7a7 ,in general ,there is hereby imposed a fee in an amount determined under subsection 7b7 on fluorinated greenhouse gases-- 7#a7 produced at a fluorinated greenhouse gas production facility1 or 7#b7 imported into the ,united ,states by a fluorinated greenhouse gas importer4 7b7 ,amount of fee ,the amount of fee imposed by subsection 7a7 shall be equal to the applicable percentage 7as defined in subsection 7c77#d77 of the applicable amount determined under section #dfia7;b7 per ton of carbon dioxide equivalent produced or imported4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,fluorinated greenhouse gases ,the term fluorinated greenhouse gases means sulfur hexafluoride 7,,sf#f71 nitrogen trifluoride 7,,nf#c71 any hydrofluorocarbon1 any perfluorocarbon1 any fully fluorinated linear1 branched or cyclic alkane1 ether1 tertiary amine or aminoether1 any perfluoropolyether1 any hydrofluoropolyether1 and any other fluorocarbon except for substances with vapor pressures of less than #a mm of ,hg absolute at #be degrees ,celsius4 7#b7 ,fluorinated greenhouse gas production facility ,the term fluorinated greenhouse gas production facility means any facility which is included under the industrial gas supplier source category under subpart ,,oo of part #ih of title #dj1 ,code of ,federal ,regulations1 as in effect on the date of the enactment of the ,save ,our ,future ,act4 7#c7 ,fluorinated greenhouse gas importer ,the term fluorinated greenhouse gas importer means any importer who is included under-- 7,a7 the industrial gas supplier source category under subpart ,,oo of part #ih of title #dj1 ,code of ,regulations1 as in effect on the date of the enactment of the ,save ,our ,future ,act1 or 7,b7 the source category under subpart ,,qq of such part 7as so in effect74 7#d7 ,applicable percentage ,the term applicable percentage means the percentage determined in accordance with the following table3 ,in the case of any taxable year beginning in calendar year3,the applicable percentage is3 #bjbcaj percent #bjbdbj percent #bjbecj percent #bjbfdj percent #bjbgej percent #bjbhfj percent #bjbigj percent #bjcjhj percent #bjcaij percent #bjcb or thereafter#ajj percent4 7d7 ,exemption for exports ,for purposes of determining fluorinated greenhouse gases produced or imported under subsection 7a71 there shall not be taken into account any fluorinated greenhouse gases exported from the ,united ,states in bulk or exported from the ,united ,states in equipment pre-charged with fluorinated greenhouse gases or containing fluorinated greenhouse gases in closed cell foams4 7e7 ,refund for consumptive uses and destruction ,in the case of a person who uses any fluorinated greenhouse gas for which a fee has been imposed under paragraph 7#a7 or 7#b7 of subsection 7a7 as an input for a manufactured good that transforms the fluorinated greenhouse gas such that it cannot later be emitted or otherwise destroys the gas 7without emissions71 a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such subsection in an amount that is equal to the product of-- 7#a7 an amount equal to the applicable percentage 7as defined in subsection 7c77#d77 of the applicable amount under section #dfia7;b71 for the calendar year in which such fluorinated greenhouse gas was used or destroyed1 and 7#b7 the excess 7if any7 of-- 7,a7 the total carbon dioxide equivalent of the fluorinated greenhouse gases used or destroyed1 over 7,b7 the total carbon dioxide equivalent of any fluorinated greenhouse gases created as the result of the transformation or destruction process4 #dfic4 ,fee on facilities that emit greenhouse gases from processes other than fossil fuel combustion 7a7 ,in general ,there is hereby imposed a fee in an amount equal to the product of the applicable amount determined under section #dfia7;b7 and the total tons of carbon dioxide equivalent emissions from any facility which-- 7#a7 is required to report emissions 7or which would be required to report emissions notwithstanding any other provision of law prohibiting the implementation of or use of funds for such requirements71 or to which emissions are attributed1 under part #ih of title #dj1 ,code of ,federal ,regulations1 as in effect on the date of the enactment of the ,save ,our ,future ,act1 and 7#b7 emitted during the previous calendar year greenhouse gases other than through the production or combustion of coal1 petroleum products1 and natural gas4 7b7 ,exclusion ,this section shall not apply with respect to any greenhouse gases-- 7#a7 which are emitted by any agricultural entity from the growing of crops or the raising of livestock1 or 7#b7 if such greenhouse gases are subject to a fee under section #dfid4 #dfid4 ,methane and associated emissions from the fossil fuel supply chain 7a7 ,reporting program 7#a7 ,in general ,not later than ,january #a1 #bjbb1 the ,secretary1 in consultation with the ,administrator of the ,environmental ,protection ,agency1 the ,secretary of the ,interior1 the ,administrator of the ,energy ,information ,administration1 and the ,administrator of the ,pipeline and ,hazardous ,materials ,safety ,administration1 shall establish and implement a program to identify all major source categories of associated emissions and collect data on associated emissions from the coal1 petroleum products1 and natural gas supply chains4 7#b7 ,annual report ,not later than #ab months after the date that the ,secretary implements the program described in paragraph 7#a71 and annually thereafter1 the ,secretary shall issue a report1 to be made available to the public and the appropriate committees of ,congress1 on associated emissions1 including-- 7,a7 identification of all major source categories of associated emissions1 and 7,b7 the total amount1 expressed in tons of carbon dioxide equivalent1 of-- 7i7 methane and other greenhouse gases emitted across the coal supply chain within the ,united ,states during the preceding calendar year1 7ii7 methane and other greenhouse gases emitted across the petroleum products supply chain within the ,united ,states during the preceding calendar year1 and 7iii7 methane and other greenhouse gases emitted across the natural gas supply chain within the ,united ,states during the preceding calendar year4 7b7 ,supplementary fee for methane and associated emissions 7#a7 ,coal 7,a7 ,in general ,in the case of any calendar year beginning after calendar year #bjbb1 all coal mine operators shall report their total annual methane and other associated emissions to the ,secretary and the ,administrator of the ,environmental ,protection ,agency 7referred to in this subsection as the ,administrator71 consistent with the methodology and requirements of the ,greenhouse ,gas ,reporting ,program of the ,environmental ,protection ,agency 7referred to in this subsection as the ,program74 7,b7 ,deadline ,each annual report under subparagraph 7,a7 shall be filed not later than ,march #ca of the calendar year following the calendar year covered by the report4 7,c7 ,requirement ,the ,administrator shall develop a reporting methodology for any coal mines not required as of the date of enactment of this section to report emissions under the ,program4 7,d7 ,fee ,not later than #ij days after the date on which a coal mine operator submits a report under subparagraph 7,a71 the ,secretary shall impose a fee on the operator in an amount equal to the product obtained by multiplying-- 7i7 the applicable amount determined under section #dfia7;b7 per ton of carbon dioxide equivalent2 and 7ii7 the total carbon dioxide equivalent tons of methane and other associated emissions reported by the operator in the report4 7#b7 ,petroleum products 7,a7 ,in general ,in the case of any calendar year beginning after calendar year #bjbb1 all oil well operators and other entities in the petroleum products supply chain required to report under the ,program shall report their total annual methane and other associated emissions to the ,secretary and the ,administrator1 consistent with the methodology and requirements of the ,program4 7,b7 ,inclusion ,each annual report under subparagraph 7,a7 shall include emissions from low frequency1 high emission events4 7,c7 ,deadline ,each annual report under subparagraph 7,a7 shall be filed not later than ,march #ca of the calendar year following the calendar year covered by the report4 7,d7 ,requirement ,the ,administrator shall develop a reporting methodology for-- 7i7 any smaller oil well operators not required as of the date of enactment of this section to report emissions under the ,program2 and 7ii7 low frequency1 high emission events4 7,e7 ,fee ,not later than #ij days after the date on which an oil well operator or other entity submits a report under subparagraph 7,a71 the ,secretary shall impose a fee on the operator or entity in an amount equal to the product obtained by multiplying-- 7i7 the applicable amount determined under section #dfia7;b7 per ton of carbon dioxide equivalent2 and 7ii7 the total carbon dioxide equivalent tons of methane and other associated emissions reported by the operator or entity in the report4 7#c7 ,natural gas 7,a7 ,in general ,in the case of any calendar year beginning after calendar year #bjbb1 all gas well operators and other entities in the natural gas supply chain required to report under the ,program shall report their total annual methane and other associated emissions to the ,secretary and the ,administrator1 consistent with the methodology and requirements of the ,program4 7,b7 ,inclusion ,each annual report under subparagraph 7,a7 shall include emissions from low frequency1 high emission events4 7,c7 ,deadline ,each annual report under subparagraph 7,a7 shall be filed not later than ,march #ca of the calendar year following the calendar year covered by the report4 7,d7 ,requirement ,the ,administrator shall develop a reporting methodology for-- 7i7 any smaller gas well operators not required as of the date of enactment of this section to report emissions under the ,program2 and 7ii7 low frequency1 high emission events4 7,e7 ,fee ,not later than #ij days after the date on which a gas well operator or other entity submits a report under subparagraph 7,a71 the ,secretary shall impose a fee on the operator or other entity in an amount equal to the product obtained by multiplying-- 7i7 the applicable amount determined under section #dfia7;b7 per ton of carbon dioxide equivalent2 and 7ii7 the total carbon dioxide equivalent tons of methane and other associated emissions reported by the operator or entity in the report4 7#d7 ,imports 7,a7 ,in general ,in the case of any calendar year beginning after #bjbb1 the fee imposed under section #dfia7;a77#a7 with respect to any coal1 petroleum product1 or natural gas imported into the ,united ,states 7referred to in this paragraph as the applicable product7 shall be increased by the amount determined by the ,secretary 7in consultation with the ,administrator of the ,environmental ,protection ,agency7 necessary to ensure that the total fees collected under such section with respect to such applicable product are equal to the total amount of such fees that would be collected on such applicable product if the fee imposed under section #dfia7;a77#a7 also applied to the carbon-dioxide equivalent of the average amount of methane and other associated emissions emitted in the production of such applicable product 7using a country-of-origin industry average1 as determined by the ,secretary in consultation with the ,administrator of the ,environmental ,protection ,agency74 7,b7 ,election ,if an importer elects to provide reliable data 7as determined by the ,secretary based upon the most recent calendar year for which such data is available1 which may not be for any year beginning more than #c years prior to importation7 demonstrating the average actual methane and other associated emissions generated per unit of production of the applicable product1 the fee imposed under section #dfia7;a77#a7 with respect such applicable product imported into the ,united ,states shall be increased by the amount determined by the ,secretary 7in consultation with the ,administrator of the ,environmental ,protection ,agency7 necessary to ensure that the total fees collected under such section with respect to such applicable product are equal to the total amount of such fees that would be collected on such applicable product if the fee imposed under section #dfia7;a77#a7 also applied to the carbon-dioxide equivalent of the actual average amount of methane and other associated emissions emitted in the production of such applicable product4 #dfie4 ,border adjustments for energy-intensive manufactured goods 7a7 ,purpose ,the purpose of this section is to ensure the environmental effectiveness of this subchapter4 7b7 ,exports 7#a7 ,in general ,in the case of any energy-intensive manufactured good which is exported from the ,united ,states and which is manufactured after ,december #ca1 #bjbb1 the ,secretary shall pay to the person exporting such good a refund equal to the amount of the cost of such good attributable to any fees imposed under this subchapter related to the manufacturing of such energy-intensive manufactured good 7as determined under regulations established by the ,secretary74 7#b7 ,determination of refund ,the amount of the refund under paragraph 7#a7 shall be determined based on the average amount of the cost of such good1 as produced by the domestic manufacturer1 which is attributable to any fees imposed under this subchapter4 7c7 ,imports 7#a7 ,imposition of equivalency fee 7,a7 ,in general ,in the case of any energy-intensive manufactured good imported into the ,united ,states after ,december #ca1 #bjbb1 there is imposed an equivalency fee on the person importing such good in an amount equal to the amount determined under subparagraph 7,b7 7as determined under regulations established by the ,secretary74 7,b7 ,determination of fee 7i7 ,in general ,subject to clause 7ii71 the amount of the equivalency fee under subparagraph 7,a7 shall be an amount equal to the product of-- 7,i7 the amount of any fees that would be imposed under this subchapter if the energy-intensive manufactured good was manufactured in the ,united ,states1 multiplied by 7,,ii7 an amount equal to the quotient of-- 7aa7 the average economy-wide carbon intensity of the country in which such good was produced 7as determined by the ,secretary based upon the most recent year for which reliable data is available71 divided by 7bb7 the average economy-wide carbon intensity of the ,united ,states 7as so determined74 7ii7 ,alternative calculations 7,i7 ,industry-specific data ,in the case of any energy-intensive manufactured good for which reliable industry-specific data is available 7as determined by the ,secretary71 the amount of the equivalency fee under subparagraph 7,a7 shall be an amount equal to the amount determined under clause 7i7 for such good1 as determined by substituting industry-specific for economy-wide each place it appears4 7,,ii7 ,election ,in the case of any energy-intensive manufactured good for which the importer of such good elects application of this subclause and provides reliable data 7as determined by the ,secretary based upon the most recent calendar year for which such data is available1 which may not be for any year beginning more than #c years prior to importation71 the amount of the equivalency fee under subparagraph 7,a7 shall be an amount equal to the product of-- 7aa7 the amount of any fees that would be imposed under this subchapter if the energy-intensive manufactured good was manufactured in the ,united ,states1 multiplied by 7bb7 an amount equal to the quotient of-- 7,,aa7 the total amount of greenhouse gas emissions related to the production of such good and any similar goods by the manufacturer and any parent company1 subsidiary1 or affiliate of such manufacturer during such calendar year1 divided by 7,,bb7 the total number of such goods which were produced by the manufacturer and any parent company1 subsidiary1 or affiliate of such manufacturer during such calendar year4 7#b7 ,reduction in fee ,the amount of the equivalency fee under paragraph 7#a7 shall be reduced by the amount1 if any1 of any carbon-based fees imposed on such energy-intensive manufactured goods by the foreign nation or governmental units from which such good was imported4 7d7 ,treatment of alternative policies as fees ,under regulations established by the ,secretary1 foreign policies that place an indirect price on carbon through various credit or emissions trading regimes shall be treated as fees for purposes of subsection 7c77#b74 7e7 ,regulatory authority 7#a7 ,in general ,the ,secretary shall consult with the ,administrator of the ,environmental ,protection ,agency1 the ,secretary of ,energy1 the ,secretary of ,commerce1 and the ,united ,states ,trade ,representative1 in establishing rules and regulations implementing the purposes of this section4 7#b7 ,treaties ,the ,secretary1 in consultation with the ,secretary of ,state1 may adjust the applicable amounts of the refunds and equivalency fees under this section in a manner that is consistent with any obligations of the ,united ,states under an international agreement1 provided that any such adjustment does not undermine the purpose of this section to prevent carbon leakage to foreign countries or result in harm to domestic manufacturers4 #dfif4 ,definitions and other rules 7a7 ,definitions ,for purposes of this subchapter3 7#a7 ,associated emissions ,the term associated emissions means greenhouse gas emissions attributable to venting1 flaring1 and leakage across the supply chain or any other incidental process4 7#b7 ,carbon dioxide equivalent 7,a7 ,in general ,subject to subparagraph 7,b71 the term carbon dioxide equivalent means1 with respect to a greenhouse gas1 the quantity of such gas that has a global warming potential equivalent to #a metric ton of carbon dioxide1 as determined pursuant to table ,a-#a of subpart ,a of part #ih of title #dj1 ,code of ,federal ,regulations1 as in effect on the date of the enactment of the ,save ,our ,future ,act4 7,b7 ,exception ,in the case of methane1 the term carbon dioxide equivalent means the quantity of methane that has the same global warming potential over a #bj-year period as #a metric ton of carbon dioxide1 as determined in accordance with the ,fourth ,assessment ,report of the ,intergovernmental ,panel on ,climate ,change4 7#c7 ,coal ,the term coal has the same meaning given such term under section #dh;,a7c77#d74 7#d7 ,energy-intensive manufactured good 7,a7 ,in general ,the term energy-intensive manufactured good means any manufactured good 7other than any petroleum product or fossil fuel7 for which not less than #e percent of the cost of which is attributable to energy costs1 as determined by the ,secretary4 7,b7 ,list of energy-intensive manufactured goods 7i7 ,initial list ,not later than #ahj days after the date of the enactment of this ,act1 the ,secretary shall publish a list of goods which qualify as energy-intensive manufactured goods4 7ii7 ,updates ,not less frequently than annually1 the ,secretary shall update the list published under this subparagraph4 7#e7 ,greenhouse gas ,the term greenhouse gas has the meaning given such term under section #baa7o77#a77;,g7 of the ,clean ,air ,act1 as in effect on the date of the enactment of the ,save ,our ,future ,act4 7#f7 ,natural gas ,the term natural gas means-- 7,a7 any product described in section #fac;,a7e77#b71 and 7,b7 any natural gas liquids produced during natural gas extraction1 including ethane1 propane1 normal butane1 isobutene1 pentanes1 and other hydrocarbons4 7#g7 ,petroleum product ,the term petroleum product has the same meaning given such product under section #dfab7;a77#c7 and shall include any natural gas liquids produced during crude oil extraction1 including ethane1 propane1 normal butane1 isobutene1 pentanes1 and other hydrocarbons4 7#h7 ,single-use plastic product ,the term single-use plastic product means any plastic product that is routinely disposed of after a single use 7including plastic packaging1 film1 cups1 cutlery1 straws1 and bags71 unless such product is designed to be used solely for medical purposes4 7#i7 ,supply chain ,the term supply chain means extraction and processing of coal and natural gas1 extraction and refining of petroleum products1 and the transmission1 transport1 storage1 distribution1 import1 export1 and other activities related to supplying coal1 petroleum products1 and natural gas to a consumer1 not otherwise covered elsewhere in this subchapter as determined by the ,administrator of the ,environmental ,protection ,agency4 7#aj7 ,ton 7,a7 ,in general ,the term ton means #a1jjj kilograms4 ,in the case of any greenhouse gas which is a gas1 the term ton means the amount of such gas in cubic meters which is the equivalent of #a1jjj kilograms on a molecular weight basis4 7,b7 ,fractional part of ton ,in the case of a fraction of a ton1 any fee imposed by this subchapter on such fraction shall be the same fraction of the amount of such fee imposed on a whole ton4 7#aa7 ,united ,states ,the term ,united ,states has the meaning given such term by section #dfab7;a77#d74 7b7 ,other rules 7#a7 ,assessment and collection ,payment of the fee imposed by sections #dfia1 #dfib1 and #dfic shall be assessed and collected in the same manner as taxes under this subtitle4 7#b7 ,regulations ,the ,secretary shall prescribe such regulations as may be necessary to carry out the provisions of this subchapter4 4 7b7 ,clerical amendment ,the table of subchapters for chapter #ch of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,subchapter ,e--,carbon ,dioxide and ,other ,greenhouse ,gas ,emission ,fees 4 7c7 ,effective date ,the amendments made by this section shall apply to periods beginning after ,december #ca1 #bjbb4 #ajb4 ,fees on criteria air pollutants 7a7 ,definitions ,in this section3 7#a7 ,administrator ,the term ,administrator means ,administrator of the ,environmental ,protection ,agency4 7#b7 ,community of color ,the term community of color means a census tract in which the population of any of the following categories of individuals is higher than the average population of that category for the ,state in which the census tract is located1 or in which the cumulative population of #b or more of the following categories is higher than the ,state average population of those #b or more categories3 7,a7 ,black4 7,b7 ,african ,american4 7,c7 ,asian4 7,d7 ,native ,american4 7,e7 ,other non-,white race4 7,f7 ,hispanic4 7,g7 ,latino4 7,h7 ,linguistically isolated4 7#c7 ,criteria air pollutant ,the term criteria air pollutant is within the meaning of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdja et seq474 7#d7 ,environmental justice community ,the term environmental justice community means-- 7,a7 a community of color2 7,b7 a low-income community2 and 7,c7 a ,tribal or indigenous community4 7#e7 ,indian ,tribe ,the term ,indian ,tribe has the meaning given the term in section #d of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecjd74 7#f7 ,low-income community ,the term low-income community means a census tract in which-- 7,a7 the poverty rate is at least #bj percent2 or 7,b7 the median family income does not exceed-- 7i7 if the census tract is not located within a metropolitan area1 #hj percent of the statewide median income2 or 7ii7 if the census tract is located within a metropolitan area1 #hj percent of the greater of-- 7,i7 the statewide median income2 and 7,,ii7 the median income of the metropolitan area4 7#g7 ,major source ,the term major source has the meaning given the term in section #eja of the ,clean ,air ,act 7#db ,u4,s4,c4 #gffa74 7#h7 ,native ,american ,the term ,native ,american means-- 7,a7 an ,indian 7as defined in section #d of the ,indian ,self-,determination and ,education ,assistance ,act 7#be ,u4,s4,c4 #ecjd772 7,b7 a native ,hawaiian 7as defined in section #bja7;a7 of the ,hawaiian ,homes ,commission ,act1 #aibj 7#db ,stat4 #ajh1 chapter #db772 7,c7 a ,native 7as defined in section #c of the ,alaska ,native ,claims ,settlement ,act 7#dc ,u4,s4,c4 #afjb772 and 7,d7 a ,native ,american ,pacific ,islander 7as defined in section #hae of the ,native ,american ,programs ,act of #aigd 7#db ,u4,s4,c4 #biib;c774 7#i7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#aj7 ,tribal or indigenous community ,the term ,tribal or indigenous community refers to a population of individuals who are members of-- 7,a7 an ,indian ,tribe2 7,b7 an ,alaska ,native or ,native ,hawaiian community or organization2 or 7,c7 any other community of indigenous people located in a ,state4 7b7 ,monitoring requirement ,beginning on ,january #a1 #bjbc1 the owner or operator of each major source shall ensure that the major source has continuous emission monitoring systems installed that are capable of volumetric monitoring of all emissions of criteria air pollutants from smoke stacks and exhaust outlets of the major source4 7c7 ,reporting requirement 7#a7 ,major sources 7,a7 ,in general ,the owner or operator of each major source shall submit to the ,administrator on a monthly basis all data collected by the continuous emission monitoring system for that major source required under subsection 7b7 with respect to each criteria air pollutant4 7,b7 ,certification ,when submitting data under subparagraph 7,a71 the owner or operator shall certify to the ,administrator that the data being submitted are correct4 7,c7 ,civil penalty 7i7 ,failure to report ,an owner or operator that is required to submit data under subparagraph 7,a7 for a month that fails to do so by the #eth day of the month after the month for which data are required to be submitted shall be assessed a fine of #bj1jjj for each day until the required data are submitted4 7ii7 ,false data ,an owner or operator that is required to submit data under subparagraph 7,a7 for a month that knowingly submits to the ,administrator false data shall be assessed a fine of #aj1jjj1jjj4 7#b7 ,public availability ,not later than #cj days after the date on which the ,administrator receives data submitted under paragraph 7#a71 the ,administrator shall make the data publicly available on a website of the ,administrator4 7#c7 ,transfer of data ,the ,administrator shall transfer the data submitted under paragraph 7#a7 to the ,secretary for the purpose of carrying out subsection 7d74 7d7 ,annual emissions fee 7#a7 ,in general ,beginning in calendar year #bjbd1 the ,secretary shall assess from the owner or operator of each major source within an environmental justice community or within #a mile of an environmental justice community an annual emissions fee4 7#b7 ,fee amount ,subject to paragraph 7#c71 the annual emissions fee for a major source under paragraph 7#a7 shall be in an amount equal to the sum of-- 7,a7 the amount obtained by multiplying-- 7i7 the quantity1 in pounds1 of oxides of nitrogen emitted by the major source during the previous calendar year1 as determined using the data submitted to the ,administrator under subsection 7c72 and 7ii7 #f4cj2 7,b7 the amount obtained by multiplying-- 7i7 the quantity1 in pounds1 of ,,pm#b4e emitted by the major source during the previous calendar year1 as determined using the data submitted to the ,administrator under subsection 7c72 and 7ii7 #ch4ij2 and 7,c7 the amount obtained by multiplying-- 7i7 the quantity1 in pounds1 of sulfur dioxide emitted by the major source during the previous calendar year1 as determined using the data submitted to the ,administrator under subsection 7c72 and 7ii7 #ah4jj4 7#c7 ,inflation adjustment ,beginning in calendar year #bjbe and for each calendar year thereafter1 the ,secretary shall adjust the amounts described in subparagraphs 7,a77ii71 7,b77ii71 and 7,c77ii7 of paragraph 7#b7 to reflect changes for the #ab-month period ending the preceding ,november #cj in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 7e7 ,report ,not later than ,january #a1 #bjbh1 the ,secretary1 in conjunction with the ,administrator1 shall submit to ,congress and make public a report that assesses the effect of this ,act1 and the amendments made by this ,act1 on-- 7#a7 greenhouse gas emissions2 7#b7 emissions of criteria air pollutants2 and 7#c7 public health1 with a particular emphasis on evaluating the effects on air quality in environmental justice communities4 ,,ii ,returning fee revenue to the ,american people #bja4 ,fee revenue rebates to individuals 7a7 ,in general ,subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by inserting after section #fdbh;,b the following new section3 #fdbh;,c4 ,fee revenue rebates to individuals 7a7 ,in general ,in the case of an eligible individual1 there shall be allowed as a credit against the tax imposed by subtitle ,a for the taxable year an amount equal to the rebate amount determined for such taxable year4 7b7 ,rebate amount ,for purposes of this section1 the term rebate amount means1 with respect to any taxpayer for any taxable year1 the sum of-- 7#a7 #hjj 7#a1fjj in the case of a joint return71 plus 7#b7 #cjj multiplied by the number of dependents of the taxpayer for such taxable year4 7c7 ,eligible individual ,for purposes of this section1 the term eligible individual means any individual other than-- 7#a7 any nonresident alien individual1 7#b7 any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins1 and 7#c7 an estate or trust4 7d7 ,limitation based on adjusted gross income 7#a7 ,in general ,the amount of the credit allowed by subsection 7a7 7determined without regard to this subsection and subsection 7f77 shall be reduced 7but not below zero7 by the amount which bears the same ratio to such credit 7as so determined7 as-- 7,a7 the excess of-- 7i7 the taxpayer's adjusted gross income for such taxable year1 over 7ii7 #ge1jjj1 bears to 7,b7 #e1jjj4 7#b7 ,special rules 7,a7 ,joint return or surviving spouse ,in the case of a joint return or a surviving spouse 7as defined in section #b7;a771 paragraph 7#a7 shall be applied by substituting #aej1jjj for #ge1jjj and #aj1jjj for #e1jjj4 7,b7 ,head of household ,in the case of a head of household 7as defined in section #b7;b771 paragraph 7#a7 shall be applied by substituting #aab1ejj for #ge1jjj and #g1ejj for #e1jjj4 7e7 ,definitions and special rules 7#a7 ,dependent defined ,for purposes of this section1 the term dependent has the meaning given such term by section #aeb4 7#b7 ,identification number requirement 7,a7 ,in general ,in the case of a return other than a joint return1 the #hjj amount in subsection 7b77#a7 shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year4 7,b7 ,joint returns ,in the case of a joint return1 the #a1fjj amount in subsection 7b77#a7 shall be treated as being-- 7i7 #hjj if the valid identification number of only #a spouse is included on the return of tax for the taxable year1 and 7ii7 zero if the valid identification number of neither spouse is so included4 7,c7 ,dependents ,a dependent shall not be taken into account under subsection 7b77#b7 unless the valid identification number of such dependent is included on the return of tax for the taxable year4 7,d7 ,valid identification number 7i7 ,in general ,for purposes of this paragraph1 the term valid identification number means a social security number issued to an individual by the ,social ,security ,administration on or before the due date for filing the return for the taxable year4 7ii7 ,adoption taxpayer identification number ,for purposes of subparagraph 7,c71 in the case of a dependent who is adopted or placed for adoption1 the term valid identification number shall include the adoption taxpayer identification number of such dependent4 7,e7 ,special rule for members of the ,armed ,forces ,subparagraph 7,b7 shall not apply in the case where at least #a spouse was a member of the ,armed ,forces of the ,united ,states at any time during the taxable year and the valid identification number of at least #a spouse is included on the return of tax for the taxable year4 7,f7 ,coordination with certain advance payments ,in the case of any payment determined pursuant to subsection 7g77#f71 a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer's return of tax if such valid identification number is available to the ,secretary as described in such subsection4 7,g7 ,mathematical or clerical error authority ,any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section #fbac7;g77#b7 to such omission4 7#c7 ,credit treated as refundable ,the credit allowed by subsection 7a7 shall be treated as allowed by subpart ,c of part ,,iv of subchapter ,a of chapter #a4 7#d7 ,inflation adjustment 7,a7 ,in general ,in the case of a taxable year beginning after #bjbc1 the dollar amounts in subsection 7b7 and 7d7 shall each 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 year1 determined by substituting calendar year #bjbb for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 7,b7 ,rounding ,if any amount as increased under subparagraph 7,a7 is not a multiple of #a1 such amount shall be rounded to the nearest whole dollar amount4 7f7 ,coordination with advance refunds of credit 7#a7 ,reduction of refundable credit ,the amount of the credit which would 7but for this paragraph7 be allowable under subsection 7a7 shall be reduced 7but not below zero7 by the aggregate refunds and credits made or allowed to the taxpayer 7or1 except as otherwise provided by the ,secretary1 any dependent of the taxpayer7 under subsection 7g74 ,any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section #fbac7;b77#a74 7#b7 ,joint returns ,except as otherwise provided by the ,secretary1 in the case of a refund or credit made or allowed under subsection 7g7 with respect to a joint return1 half of such refund or credit shall be treated as having been made or allowed to each individual filing such return4 7g7 ,advance refunds and credits 7#a7 ,in general ,subject to paragraphs 7#e7 and 7#f71 each individual who was an eligible individual for such individual's first taxable year beginning in the calendar year which began #b years prior to the beginning of the taxable year described in subsection 7a7 shall be treated as having made a payment against the tax imposed by chapter #a for such taxable year in an amount equal to the advance refund amount for such taxable year4 7#b7 ,advance refund amount 7,a7 ,in general ,for purposes of paragraph 7#a71 the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section 7other than subsection 7f7 and this subsection7 had applied to such taxable year4 7,b7 ,treatment of deceased individuals ,for purposes of determining the advance refund amount with respect to such taxable year-- 7i7 any individual who was deceased before the beginning of the taxable year described in subsection 7a7 shall be treated for purposes of applying subsection 7e77#b7 in the same manner as if the valid identification number of such person was not included on the return of tax for such taxable year 7except that subparagraph 7,e7 thereof shall not apply71 7ii7 notwithstanding clause 7i71 in the case of a joint return with respect to which only #a spouse is deceased before the beginning of the taxable year described in subsection 7a71 such deceased spouse was a member of the ,armed ,forces of the ,united ,states at any time during the taxable year1 and the valid identification number of such deceased spouse is included on the return of tax for the taxable year1 the valid identification number of #a 7and only #a7 spouse shall be treated as included on the return of tax for the taxable year for purposes of applying subsection 7e77#b77;,b7 with respect to such joint return1 and 7iii7 no amount shall be determined under subsection 7e77#b7 with respect to any dependent of the taxpayer if the taxpayer 7both spouses in the case of a joint return7 was deceased before the beginning of the taxable year described in subsection 7a74 7#c7 ,timing and manner of payments 7,a7 ,timing ,the ,secretary shall1 subject to the provisions of this title1 refund or credit any overpayment attributable to this subsection in the manner described in subparagraph 7,d74 ,no refund or credit shall be made or allowed under this subsection after the end of the taxable year described in subsection 7a74 7,b7 ,delivery of payments ,notwithstanding any other provision of law1 the ,secretary may certify and disburse refunds payable under this subsection electronically to-- 7i7 any account to which the payee received or authorized1 on or after ,january #a of the calendar year described in paragraph 7#a71 a refund of taxes under this title or of a ,federal payment 7as defined in section #cccb of title #ca1 ,united ,states ,code71 7ii7 any account belonging to a payee from which that individual1 on or after ,january #a of the calendar year described in paragraph 7#a71 made a payment of taxes under this title1 or 7iii7 any ,treasury-sponsored account 7as defined in section #bjh4b of title #ca1 ,code of ,federal ,regulations74 7,c7 ,waiver of certain rules ,notwithstanding section #ccbe of title #ca1 ,united ,states ,code1 or any other provision of law1 with respect to any payment of a refund under this subsection1 a disbursing official in the executive branch of the ,united ,states ,government may modify payment information received from an officer or employee described in section #ccbe7;a77#a77;,b7 of such title for the purpose of facilitating the accurate and efficient delivery of such payment4 ,except in cases of fraud or reckless neglect1 no liability under section #ccbe1 #cebg1 #cebh1 or #cebi of title #ca1 ,united ,states ,code1 shall be imposed with respect to payments made under this subparagraph4 7,d7 ,payment schedule ,with respect to any refund payable under this subsection for any taxable year1 the ,secretary shall make #b payments1 each equal to #ej percent of such refund1 to the payee-- 7i7 for the first payment1 not later than #cj days before the beginning of such taxable year1 and 7ii7 for the second payment1 not later than #ahj days after disbursement of the payment described in clause 7i74 7#d7 ,no interest ,no interest shall be allowed on any overpayment attributable to this subsection4 7#e7 ,application to certain individuals who have not filed a recent return of tax at time of determination 7,a7 ,in general ,in the case of any individual who1 at the time of any determination made pursuant to paragraph 7#c71 has filed a tax return for neither the year described in paragraph 7#a7 nor for the subsequent year1 the ,secretary may apply paragraph 7#a7 on the basis of information available to the ,secretary and1 on the basis of such information1 may determine the advance refund amount with respect to such individual without regard to subsection 7d74 7,b7 ,payment to representative payees and fiduciaries ,in the case of any payment determined pursuant to subparagraph 7,a71 such payment may be made to an individual or organization serving as the eligible individual's representative payee or fiduciary for a federal benefit program and the entire amount of such payment so made shall be used only for the benefit of the individual who is entitled to the payment4 7#f7 ,special rule related to time of filing return ,solely for purposes of this subsection1 a return of tax shall not be treated as filed until such return has been processed by the ,internal ,revenue ,service4 7#g7 ,notice to taxpayer ,as soon as practicable after the date on which the ,secretary distributed any payment to an eligible taxpayer pursuant to this subsection1 notice shall be sent by mail to such taxpayer's last known address4 ,such notice shall indicate the method by which such payment was made1 the amount of such payment1 a phone number for an appropriate point of contact at the ,internal ,revenue ,service to report any error with respect to such payment1 and such other information as the ,secretary determines appropriate4 7h7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section1 including-- 7#a7 regulations or other guidance providing taxpayers the opportunity to provide the ,secretary information sufficient to allow the ,secretary to make payments to such taxpayers under subsection 7g7 7including the determination of the amount of such payment7 if such information is not otherwise available to the ,secretary1 and 7#b7 regulations or other guidance to ensure to the maximum extent administratively practicable that1 in determining the amount of any credit under subsection 7a7 and any credit or refund under subsection 7g71 an individual is not taken into account more than once1 including by different taxpayers and including by reason of a change in joint return status or dependent status between the taxable year for which an advance refund amount is determined and the taxable year for which a credit under subsection 7a7 is determined4 7i7 ,outreach ,the ,secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers described in subsection 7h77#a7 learn of their eligibility for the advance refunds and credits under subsection 7g72 are advised of the opportunity to receive such advance refunds and credits as provided under subsection 7h77#a72 and are provided assistance in applying for such advance refunds and credits4 ,in conducting such outreach program1 the ,secretary shall coordinate with other government1 ,state1 and local agencies2 federal partners2 and community-based nonprofit organizations that regularly interface with such taxpayers4 4 7b7 ,treatment of certain possessions 7#a7 ,payments to possessions with mirror code tax systems ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which has a mirror code tax system amounts equal to the loss 7if any7 to that possession by reason of the amendments made by this section4 ,such amounts shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7#b7 ,payments to other possessions ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states which does not have a mirror code tax system amounts estimated by the ,secretary of the ,treasury as being equal to the aggregate benefits 7if any7 that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession4 ,the preceding sentence shall not apply unless the respective possession has a plan1 which has been approved by the ,secretary of the ,treasury1 under which such possession will promptly distribute such payments to its residents4 7#c7 ,inclusion of administrative expenses ,the ,secretary of the ,treasury shall pay to each possession of the ,united ,states to which the ,secretary makes a payment under paragraph 7#a7 or 7#b7 an amount equal to the lesser of-- 7,a7 the increase 7if any7 of the administrative expenses of such possession-- 7i7 in the case of a possession described in paragraph 7#a71 by reason of the amendments made by this section1 and 7ii7 in the case of a possession described in paragraph 7#b71 by reason of carrying out the plan described in such paragraph1 or 7,b7 #ejj1jjj 7#aj1jjj1jjj in the case of ,puerto ,rico74 ,the amount described in subparagraph 7,a7 shall be determined by the ,secretary of the ,treasury based on information provided by the government of the respective possession4 7#d7 ,coordination with credit allowed against united states income taxes ,no credit shall be allowed against ,united ,states income taxes under section #fdbh;,c of the ,internal ,revenue ,code of #aihf 7as added by this section71 nor shall any credit or refund be made or allowed under subsection 7g7 of such section1 to any person-- 7,a7 to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section1 or 7,b7 who is eligible for a payment under a plan described in paragraph 7#b74 7#e7 ,mirror code tax system ,for purposes of this subsection1 the term mirror code tax system means1 with respect to any possession of the ,united ,states1 the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the ,united ,states as if such possession were the ,united ,states4 7#f7 ,treatment of payments ,for purposes of section #acbd of title #ca1 ,united ,states ,code1 the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection 7b77#b7 of such section4 7c7 ,administrative provisions 7#a7 ,definition of deficiency ,section #fbaa7;b77#d77;,a7 of the ,internal ,revenue ,code of #aihf is amended by striking #fdbh;,a1 and #fdbh;,b and inserting #fdbh;,a1 #fdbh;,b1 and #fdbh;,c4 7#b7 ,exception from reduction or offset ,any refund payable by reason of section #fdbh;,c7g7 of the ,internal ,revenue ,code of #aihf 7as added by this section71 or any such refund payable by reason of subsection 7b7 of this section1 shall not be-- 7,a7 subject to reduction or offset pursuant to section #cgaf or #cgbj;,a of title #ca1 ,united ,states ,code1 7,b7 subject to reduction or offset pursuant to subsection 7c71 7d71 7e71 or 7f7 of section #fdjb of the ,internal ,revenue ,code of #aihf1 or 7,c7 reduced or offset by other assessed ,federal taxes that would otherwise be subject to levy or collection4 7#c7 ,conforming amendments 7,a7 ,paragraph 7#b7 of section #acbd7;b7 of title #ca1 ,united ,states ,code1 is amended by inserting #fdbh;,c1 after #fdbh;,b14 7,b7 ,the table of sections for subchapter ,b of chapter #fe of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #fdbh;,b the following new item3 ,sec4 #fdbh;,c4 ,fee revenue rebates to individuals4 4 7d7 ,effective date ,this section1 and the amendments made by this section1 shall apply to taxable years beginning after ,december #ca1 #bjbb4 #bjb4 ,state-based cost mitigation grant program 7a7 ,in general ,the ,secretary of the ,treasury shall provide to each ,state and each eligible ,indian tribe that meets the requirements of subsection 7d7 a cost mitigation grant for each calendar year after #bjbb in an amount determined under subsection 7c74 7b7 ,use of funds ,a ,state or eligible ,indian tribe receiving a cost mitigation grant under this section shall use the grant to assist with the transition to a low-carbon economy1 including-- 7#a7 to assist low-income households in reducing energy expenses and meeting cost increases attributable to the fees imposed under subchapter ,e of chapter #ch of the ,internal ,revenue ,code of #aihf 7as added by this ,act71 including though weatherization and energy efficiency programs2 7#b7 to assist rural households in reducing energy expenses and meeting such increases attributable to such fees1 including though weatherization and energy efficiency programs2 7#c7 to provide job training and worker transition assistance1 with priority given to workers and former workers in fossil-fuel related industries2 7#d7 to assist the ,state or eligible ,indian tribe in dealing with climate change or the transition to a low-carbon economy2 or 7#e7 to address the legacy costs of fossil fuel development4 7c7 ,amount of grant 7#a7 ,amounts for ,states ,the amount of the cost mitigation grant made to any ,state for any calendar year shall be equal to the product of-- 7,a7 an amount equal to-- 7i7 the annual grant limitation determined under paragraph 7#d7 for such calendar year2 minus 7ii7 #c percent of the amount described in clause 7i72 and 7,b7 the ,state allocation percentage for the ,state 7determined under paragraph 7#b774 7#b7 ,state allocation percentage ,the ,state allocation percentage for a ,state is the amount 7expressed as a percentage7 equal to the quotient of-- 7,a7 the population of such ,state 7as reported in the most recent decennial census72 and 7,b7 the population of all ,states 7as reported in the most recent decennial census74 7#c7 ,amounts for ,eligible ,indian ,tribes ,the amount of the cost mitigation grant made to any eligible ,indian tribe for any calendar year shall be an amount equal to the quotient of-- 7,a7 #c percent of the annual grant limitation determined under paragraph 7#d7 for such calendar year2 divided by 7,b7 the total number of eligible ,indian tribes that have applied for a grant for such calendar year and satisfy the requirements under subsection 7d74 7#d7 ,annual appropriation for grants 7,a7 ,in general ,the annual grant limitation is #aj1jjj1jjj1jjj4 7,b7 ,inflation adjustment 7i7 ,in general ,in the case of any calendar year after #bjbc1 the #aj1jjj1jjj1jjj amount in subparagraph 7,a7 shall be increased by an amount equal to-- 7,i7 such dollar amount2 multiplied by 7,,ii7 the percentage 7if any7 by which-- 7aa7 the ,,cpi for the preceding calendar year2 exceeds 7bb7 the ,,cpi for calendar year #bjbb4 7ii7 ,,cpi ,rules similar to the rules of paragraphs 7#d7 and 7#e7 of section #a7;f7 of the ,internal ,revenue ,code of #aihf shall apply for purposes of this subparagraph4 7#e7 ,redistribution ,in any case in which one or more ,states do not meet the requirements described in subsection 7d7 for a calendar year1 an amount equal to the ,state allocation percentage for such ,state or ,states shall be distributed to each ,state which did meet such conditions in an amount equal to the product of-- 7,a7 such amount2 and 7,b7 the ,state allocation percentage of such ,state 7determined by not taking into account under paragraph 7#b77;,b7 the population of any ,state which did not meet the requirements of subsection 7d7 for such calendar year74 7d7 ,requirements for receipt of grant ,a ,state or eligible ,indian tribe is eligible to receive a cost mitigation grant for any calendar year if-- 7#a7 the chief executive officer of the ,state or eligible ,indian tribe certifies that the ,state or eligible ,indian tribe will use such grant in a manner consistent with subsection 7b72 7#b7 the ,state or eligible ,indian tribe has filed with the ,secretary of the ,treasury a plan covering the calendar year which details the use of the funds received under the grant2 7#c7 the ,state or eligible ,indian tribe agrees to comply with any audit requirements under subsection 7e72 and 7#d7 the ,state or eligible ,indian tribe has complied with the requirements of this section for all preceding years or the ,state or eligible ,indian tribe has remedied all prior noncompliance to the satisfaction of the ,secretary of the ,treasury4 7e7 ,audits ,the ,secretary of the ,treasury shall audit the ,state or eligible ,indian tribe use of grants under this section to ensure such uses comply with the requirements of this section and with the uses identified by the ,state or eligible ,indian tribe under subsection 7d77#b74 ,the ,secretary may withhold a grant under this section if the ,secretary determines that a ,state or eligible ,indian tribe has not complied with such requirements4 7f7 ,definitions ,for purposes of this section-- 7#a7 ,state ,the term ,state includes the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 ,guam1 ,american ,samoa1 the ,commonwealth of the ,northern ,mariana ,islands1 and the ,united ,states ,virgin ,islands4 7#b7 ,eligible ,indian tribe ,the term eligible ,indian tribe means has the same meaning given the term tribe in section #aea4b7;b7 of title #be1 ,code of ,federal ,regulations4 7g7 ,appropriations ,for any fiscal year1 there is hereby appropriated an amount equal to the annual grant limitation determined under subsection 7c77#c7 for the calendar year in which such fiscal year begins4 ,,iii ,assistance to ,energy ,veterans and their ,communities #cja4 ,office of ,energy ,veterans ,assistance 7a7 ,establishment of office ,there is established within the ,department of the ,treasury an office to be known as the ,office of ,energy ,veterans ,assistance4 ,the ,office of ,energy ,veterans ,assistance shall be headed by an ,assistant ,secretary who shall be appointed by the ,secretary of the ,treasury 7referred to in this section as the ,secretary74 7b7 ,responsibilities of ,assistant ,secretary ,the ,secretary1 acting through the ,assistant ,secretary1 shall be responsible for-- 7#a7 hiring personnel and making employment decisions with regard to such personnel2 7#b7 issuing such regulations as may be necessary to carry out the purposes of this section2 7#c7 entering into cooperative agreements with other agencies and departments to ensure the efficiency of the administration of this section2 7#d7 determining eligibility for benefits provided under this section and providing such benefits to qualified individuals2 7#e7 preventing fraud and abuse relating to such benefits2 7#f7 establishing and maintaining a system of records relating to the administration of this section2 7#g7 ensuring that the ,office of ,energy ,veterans ,assistance is designed a manner that maximizes efficiency and ease of use by qualified individuals1 which may include establishment and deployment of mobile field or satellite offices within eligible counties 7as defined in section #cjb7;a77#a772 and 7#h7 administering the program established under section #cjb4 7c7 ,authorization of appropriations ,beginning in fiscal year #bjbb and in each fiscal year thereafter1 there is authorized to be appropriated1 out of moneys in the ,treasury not otherwise appropriated1 such sums as may be necessary 7not to exceed #ej1jjj1jjj for each fiscal year7 to administer the office established under subsection 7a74 7d7 ,administration 7#a7 ,notification ,not later than the date which is #d months prior to the closure of a coal mine or coal power plant1 the operator of such mine or plant shall provide notice to the ,secretary with respect to such closure1 including such information as is deemed necessary by the ,secretary to determine the eligibility of any former employee of such mine or plant for any benefits provided under this section1 as well as the amount of such benefits4 7#b7 ,closure ,for purposes of this section1 the term closure means-- 7,a7 with respect to any coal mine1 any reduction in production occurring after the date of enactment of this ,act which is accompanied by permanent layoffs2 and 7,b7 with respect to any coal power plant1 the permanent closure of #a or more generating units occurring after the date of enactment of this ,act which is accompanied by permanent layoffs4 7#c7 ,qualified individual ,for purposes of this section1 the term qualified individual means any individual-- 7,a7 whose employment was terminated as the result of the closure of #a or more coal mines or coal power plants2 7,b7 who1 prior to such closure1 was continually employed at #a or more such mines or plants-- 7i7 for a period of not less than #ab months1 and 7ii7 for an average of not less than #ce hours a week during the #ab-month period preceding such closure2 and 7,c7 for whom the applicable information has been provided to the ,secretary pursuant to paragraph 7#a74 7e7 ,wage replacement 7#a7 ,in general ,in the case of any qualified individual1 during the applicable period1 the ,secretary shall provide such individual with payments in an amount which1 for each month during such period1 is equivalent to the average amount of monthly remuneration for employment paid to such individual during the #ab-month period prior to the termination of their employment 7as described in subsection 7d77#c77;,a774 7#b7 ,applicable period ,for purposes of this subsection1 the term applicable period means1 with respect to any qualified individual1 the #fj-month period subsequent to the termination of their employment 7as described in subsection 7d77#c77;,a774 7#c7 ,frequency of payment ,any payment required to be provided to an qualified individual under this subsection shall be provided by the ,secretary on a basis which is not less frequent than once per month during the applicable period4 7#d7 ,adjustment for inflation ,for purposes of any payment described in paragraph 7#a7 which is provided to an qualified individual during a calendar year beginning after the date that the employment of such individual was terminated1 such amount shall be adjusted in a manner similar to the cost-of-living adjustment determined under section #a7;f77#c7 of the ,internal ,revenue ,code of #aihf for such calendar year4 7#e7 ,tax treatment ,any amount provided to an qualified individual under this subsection shall be treated as-- 7,a7 gross income for purposes of the ,internal ,revenue ,code of #aihf2 and 7,b7 for purposes of section #caja of such ,code1 wages received by the individual with respect to employment4 7#f7 ,transfer to ,federal ,old-,age and ,survivors ,insurance ,trust ,fund ,there are hereby appropriated to the ,federal ,old-,age and ,survivors ,insurance ,trust ,fund and the ,federal ,disability ,insurance ,trust ,fund established under section #bja of the ,social ,security ,act 7#db ,u4,s4,c4 #dja7 amounts equal to the amount of taxes that would otherwise have been imposed under section #caaa7;a7 of the ,internal ,revenue ,code of #aihf if the amounts provided to qualified individuals under this subsection were treated as wages paid by the employer with respect to employment4 ,amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have otherwise occurred to such ,trust ,fund pursuant to the treatment described in the preceding sentence4 7f7 ,health insurance benefits 7#a7 ,in general ,the ,secretary shall provide the following health insurance benefits3 7,a7 ,in the case of a qualified individual who is receiving continuation coverage pursuant to part #f of subtitle ,b of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafa et seq47 and section #dihj;,b of the ,internal ,revenue ,code of #aihf1 the ,secretary shall transfer1 each month1 to the group health plan 7or health insurance issuer offering health insurance coverage in connection with such a plan7 of such qualified individual1 the amount required to cover the same percentage of the qualified individual's monthly premium 7including coverage for any qualified beneficiaries7 that such individual's former employer contributed toward such premium during the individual's employment4 7,b7 ,in the case of a qualified individual who is not eligible for continuation coverage as described in subparagraph 7,a71 the ,secretary shall transfer to the qualified individual1 each month1 an amount equal to the amount that the individual's former employer contributed each month towards premiums for enrollment of the individual and qualified beneficiaries in a group health plan 7including any health insurance coverage offered in connection with such a plan71 adjusted in accordance with the average increase in health insurance premiums in the individual market in the applicable ,state4 ,this amount shall not be considered as gross income for purposes of the ,internal ,revenue ,code of #aihf provided that the individual provides proof that it has been used to purchase health insurance coverage4 7#b7 ,reduction of premiums payable by individuals ,in the case of a qualified individual and qualified beneficiaries receiving benefits described in paragraph 7#a77;,a7 during the applicable period of coverage described in paragraph 7#c77;,a71 such individual and beneficiaries shall be treated for purposes of part #f of subtitle ,b of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafa et seq47 and section #dihj;,b of the ,internal ,revenue ,code of #aihf as having paid in full the amount of such premium for a month if such qualified individual and qualified beneficiary pays the total monthly premium due1 less the amount of benefits paid on behalf of such individual and beneficiaries pursuant to paragraph 7#a77;,a74 7#c7 ,period of coverage with respect to ,,cobra continuation coverage ,for purposes of this subsection1 the following shall apply3 7,a7 ,in general ,subject to subparagraph 7,b71 with respect to a qualified individual or qualified beneficiary who is receiving continuation coverage pursuant to part #f of subtitle ,b of title ,i of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafa et seq47 and #dihj;,b of the ,internal ,revenue ,code of #aihf1 the period of coverage described in section #fjb7b7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafb7b77 and section #dihj;,b7f77#b77;,b7 of the ,internal ,revenue ,code of #aihf is deemed to extend to the date which is #e years after termination of the qualified individual's employment4 7,b7 ,end of plan ,with respect to a qualified individual and qualified beneficiaries described in subparagraph 7,a71 if the employer ceases to provide any group health plan to any employee before the period of coverage described in such subparagraph ends1 or if the qualified individual and qualified beneficiaries become ineligible for continuation coverage 7other than for reasons described in paragraph 7#d77;,a77ii771 such qualified individual and qualified beneficiaries shall be eligible for benefits described in paragraph 7#a77;,b74 7#d7 ,duration of benefits 7,a7 ,benefits with respect to ,,cobra continuation coverage ,the benefits described in paragraph 7#a77;,a7 shall continue until the earlier of-- 7i7 the date that is #e years after closure of a coal mine or coal power plant2 or 7ii7 the date on which the qualified individual or qualified beneficiary becomes ineligible for continuation coverage pursuant to subparagraph 7,c7 or 7,d77ii7 of section #fjb7b7 of ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafb7b77 or clause 7iii7 or 7iv7 of section #dihj;,b7f77#b77;,b7 of the ,internal ,revenue ,code of #aihf4 7,b7 ,other benefits ,the benefits described in paragraph 7#a77;,b7 shall continue until the earlier of-- 7i7 the date that is #e years after closure of a coal mine or coal power plant2 or 7ii7 the date on which the qualified individual or qualified beneficiary becomes eligible for benefits under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq474 7,c7 ,special rule ,with respect to a qualified individual and qualified beneficiaries1 section #fjb7b77;,c7 of the ,employee ,retirement ,income ,security ,act of #aigd and section #dihj;,b7f77#b77;,b77iii7 of the ,internal ,revenue ,code of #aihf shall apply only if1 with respect to such individual and beneficiaries1 at least #b consecutive premium payments are not made4 7#e7 ,definitions ,in this subsection-- 7,a7 the terms group health plan1 health insurance coverage1 and health insurance issuer have the meanings given such terms in section #gcc of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aaia;b72 and 7,b7 the term qualified beneficiary has the meaning given such term in section #fjg7c77;,a7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #aafg7c77;,a774 7g7 ,retirement savings contributions 7#a7 ,in general ,in the case of a qualified individual1 the ,secretary shall pay to such individual amounts equal to the amount of employer contributions 7other than elective deferrals7 which were made to a qualified retirement plan 7as defined in section #digd7;c7 of the ,internal ,revenue ,code of #aihf7 of the individual as of the last month the individual was employed by the employer4 ,such payments shall be made on the same schedule as employer contributions under the plan4 7#b7 ,limitation ,no payment shall be made under paragraph 7#a7 after the date which is #fj months after the closure of the coal mine or coal power plant at which the individual was employed1 unless such payment is made with respect to a period ending before such date4 7#c7 ,tax treatment of contributions ,if the qualified individual demonstrates that the payments made under paragraph 7#a7 are contributed to a qualified retirement plan 7as so defined7 of the individual1 such payments shall be treated for purposes of the ,internal ,revenue ,code of #aihf as if they had been made as employer contributions4 7h7 ,educational benefits 7#a7 ,definitions ,in this subsection3 7,a7 ,child ,the term child means1 with respect to any qualified individual1 a son or daughter of such individual4 7,b7 ,public1 in-,state institution or vocational school ,the term public1 in-,state institution or vocational school means a public institution of higher education 7as defined in section #aja7;a7 of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajja7;a771 or a public vocational school1 of the ,state in which the qualified individual or child resides4 7#b7 ,in general ,the ,secretary of ,education shall carry out a program of educational assistance for any qualified individual and child of a qualified individual that is comparable to the program of education assistance administered by the ,secretary of ,veterans ,affairs under chapter #cc of title #ch1 ,united ,states ,code1 except that-- 7,a7 a qualified individual1 and each child of a qualified individual1 may receive the educational assistance provided under the program2 and 7,b7 the educational assistance shall only be available for use-- 7i7 at a public1 in-,state institution or vocational school2 or 7ii7 for a program of training services included on the most recent list of eligible training programs issued under section #abb7;d7 of the ,workforce ,innovation and ,opportunity ,act 7#bi ,u4,s4,c4 #caeb7;d77 by the ,governor of the ,state in which the qualified individual or child of a qualified individual resides4 7i7 ,appropriation ,except as provided in subsection 7c71 out of any money in the ,treasury not otherwise appropriated1 there shall be appropriated such sums as are necessary to carry out the purposes of this section1 to remain available until expended4 #cjb4 ,local revenue replenishment 7a7 ,definitions ,in this section3 7#a7 ,eligible county ,the term eligible county means a county in which-- 7,a7 a coal mine or coal power plant is located that1 after the date of enactment of this ,act1 ceases to produce coal or electric power for a period of not less than #ahj days2 and 7,b7 as of the date of enactment of this ,act1 not less than #j4a percent of all jobs are at coal mines or coal power plants1 as determined by the ,secretary4 7#b7 ,eligible ,tribal government ,the term eligible ,tribal government means a ,tribal government in the ,indian country of which-- 7,a7 a coal mine or coal power plant is located that1 after the date of enactment of this ,act1 ceases to produce coal or electric power for a period of not less than #ahj days2 and 7,b7 as of the date of enactment of this ,act1 not less than #j4a percent of all jobs are at coal mines or coal power plants1 as determined by the ,secretary4 7#c7 ,indian country ,the term ,indian country has the meaning given the term in section #aaea of title #ah1 ,united ,states ,code4 7#d7 ,local revenue replenishment amount 7,a7 ,in general ,the term local revenue replenishment amount1 with respect to an eligible county or eligible ,tribal government1 means an amount equal to the applicable percentage of the lost revenue amount for the applicable #ab-month period4 7,b7 ,applicable percentage ,for purposes of subparagraph 7,a71 the term applicable percentage means an amount 7not less than zero71 expressed as a percentage1 equal to-- 7i7 for the first #ab-month period following the month in which the applicable coal mine or coal power plant ceased all economic activity1 #ajj percent2 and 7ii7 for each subsequent #ab-month period following the #ab-month period referred to in clause 7i71 the applicable percentage for the preceding #ab-month period minus #aj percentage points4 7#e7 ,lost revenue amount ,the term lost revenue amount1 with respect to an eligible county or eligible ,tribal government1 means the amount of revenue lost by the eligible county or eligible ,tribal government during a #ab-month period due to the cessation of production of coal or electric power at the applicable coal mine or coal power plant1 including revenue lost by subgovernmental entities within the eligible county or eligible ,tribal government1 such as school districts and towns1 as determined in accordance with subsection 7b77#b74 7#f7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury4 7#g7 ,tribal government ,the term ,tribal government means the governing body of a federally recognized ,indian ,tribe 7as defined in section #aea4b of title #be1 ,code of ,federal ,regulations74 7b7 ,payments to eligible counties and eligible ,tribal governments 7#a7 ,in general ,on request of an eligible county or eligible ,tribal government submitted to the ,office of ,energy ,veterans ,assistance established under section #cja for a #ab-month period1 the ,secretary shall pay to the eligible county or eligible ,tribal government the local revenue replenishment amount applicable to the #ab-month period4 7#b7 ,determination of lost revenue amount 7,a7 ,in general ,for purposes of subsection 7a77#c71 the eligible county or eligible ,tribal government may estimate the lost revenue amount for the applicable #ab-month period4 7,b7 ,requirement 7i7 ,in general ,not later than #ij days after the last day of the applicable #ab-month period1 the eligible county or eligible ,tribal government shall submit to the ,secretary for verification documentation demonstrating the actual lost revenue amount for the eligible county or eligible ,tribal government4 7ii7 ,payment adjustment ,if the actual lost revenue amount for a #ab-month period is greater than or less than the lost revenue amount estimated under subparagraph 7,a7 for that period1 the ,secretary shall increase or decrease1 as applicable1 the payment made to the eligible county or eligible ,tribal government under paragraph 7#a7 for the succeeding #ab-month period to reflect the difference4 7#c7 ,maintenance of funding ,payments made to eligible counties or eligible ,tribal governments under this section shall supplement 7and not supplant7 other ,federal funding made available to eligible counties or eligible ,tribal governments4 7#d7 ,direct payments ,payments to eligible counties and eligible ,tribal governments made under this section shall be made as direct payments and not as ,federal financial assistance4 7c7 ,reporting and certification requirement 7#a7 ,in general ,not later than #ij days after the date on which an eligible county or an eligible ,tribal government receives a payment under this section1 the eligible county or eligible ,tribal government shall-- 7,a7 publicly report any amounts the eligible county or eligible ,tribal government has claimed on behalf of any subgovernmental entity in estimating the lost revenue amount for that payment under subsection 7b77#b77;,a72 and 7,b7 certify to the ,secretary that any such amounts have been transferred to the subgovernmental entity4 7#b7 ,failure to report and certify ,if an eligible county or eligible ,tribal government fails to comply with the requirements of paragraph 7#a7 by the deadline described in that paragraph1 the eligible county or eligible ,tribal government shall not be eligible for future payments under this section4 7d7 ,mandatory funding ,there is appropriated to the ,secretary to carry out this section1 out of any funds in the ,treasury not otherwise appropriated1 #c1ejj1jjj1jjj for each of fiscal years #bjbb through #bjca1 to remain available until expended4 #cjc4 ,environmental restoration 7a7 ,abandoned mine reclamation fund ,section #dja of the ,surface ,mining ,control and ,reclamation ,act of #aigg 7#cj ,u4,s4,c4 #abca7 is amended-- 7#a7 in subsection 7b71 in the matter preceding paragraph 7#a71 by inserting amounts transferred under subsection 7g7 and before amounts deposited2 and 7#b7 by adding at the end the following3 7g7 ,transfer of amounts to fund 7#a7 ,in general ,on ,october #a1 #bjbb1 and on each ,october #a thereafter through ,october #a1 #bjca1 the ,secretary of the ,treasury shall transfer to the fund #a1ajj1jjj1jjj4 7#b7 ,inflation adjustment ,the amount made available under paragraph 7#a7 for each of fiscal years #bjbd through #bjcb shall be adjusted annually to reflect the change in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 4 7b7 ,coal ash cleanup 7#a7 ,in general ,there are appropriated to the ,administrator of the ,environmental ,protection ,agency1 out of any funds in the ,treasury not otherwise appropriated1 for each of fiscal years #bjbc through #bjcb1 to remain available until expended-- 7,a7 #b1jjj1jjj to carry out enforcement actions under the ,solid ,waste ,disposal ,act 7#db ,u4,s4,c4 #fija et seq47 relating to coal ash cleanup2 7,b7 #cej1jjj1jjj to carry out removals and remedial actions under the ,comprehensive ,environmental ,response1 ,compensation1 and ,liability ,act of #aihj 7#db ,u4,s4,c4 #ifja et seq47 on sites-- 7i7 that contain coal ash or other hazardous materials relating to the production of electricity from coal2 and 7ii7 7,i7 for which there is no responsible party2 or 7,,ii7 that are owned by rural electric cooperatives or municipalities1 in cases in which cleanup costs would cause significant economic harm to ratepayers2 and 7,c7 #a1ejj1jjj to carry out the ,technical ,assistance ,services for ,communities ,program of the ,environmental ,protection ,agency4 7#b7 ,inflation adjustment ,the amount made available under each of subparagraphs 7,a71 7,b71 and 7,c7 of paragraph 7#a7 for each of fiscal years #bjbd through #bjcb shall be adjusted annually to reflect the change in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 7c7 ,orphaned1 abandoned1 or idled wells on ,federal land ,section #cdi of the ,energy ,policy ,act of #bjje 7#db ,u4,s4,c4 #aeijg7 is amended-- 7#a7 in subsection 7g7-- 7,a7 in paragraph 7#a7-- 7i7 by striking to facilitate ,state efforts and inserting and ,indian ,tribes to facilitate ,state and ,tribal efforts2 and 7ii7 by striking on ,state or private land and inserting on ,state1 ,tribal1 or private land2 7,b7 in paragraph 7#b7-- 7i7 by striking ,commission1 to assist the ,states and inserting ,commission1 and ,indian ,tribes to assist the ,states and ,indian ,tribes2 and 7ii7 by striking on ,state and private land and inserting on ,state1 ,tribal1 and private land1 as applicable2 and 7,c7 in paragraph 7#c77;,d71 by inserting or ,tribal after ,state2 7#b7 by striking subsection 7h7 and inserting the following3 7h7 ,funding 7#a7 ,in general ,there is appropriated to carry out this section1 out of any funds in the ,treasury not otherwise appropriated1 #hjj1jjj1jjj for each of fiscal years #bjbc through #bjcb1 to remain available until expended1 of which #ajj1jjj1jjj shall be used each fiscal year to carry out subsection 7g74 7#b7 ,inflation adjustment ,the amount made available under paragraph 7#a7 for each of fiscal years #bjbd through #bjcb shall be adjusted annually to reflect the change in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 2 and 7#c7 by adding at the end the following3 7j7 ,condition on use of funds ,amounts made available to carry out this section shall only be used to remediate1 reclaim1 or close orphaned1 abandoned1 or idled oil and gas wells for which there is no responsible party4 4 #cjd4 ,community assistance programs 7a7 ,in general ,there are appropriated1 out of any funds in the ,treasury not otherwise appropriated-- 7#a7 to the ,appalachian ,regional ,commission for the ,partnerships for ,opportunity and ,workforce and ,economic ,revitalization 7,,power7 ,initiative-- 7,a7 #hj1jjj1jjj for fiscal year #bjbc2 7,b7 #aaj1jjj1jjj for fiscal year #bjbd2 and 7,c7 #aej1jjj1jjj for each of fiscal years #bjbe through #bjcb2 7#b7 to the ,secretary of ,commerce for the ,assistance for ,coal ,communities initiative of the ,economic ,development ,administration-- 7,a7 #ej1jjj1jjj for fiscal year #bjbc2 7,b7 #gj1jjj1jjj for fiscal year #bjbd2 and 7,c7 #ij1jjj1jjj for each of fiscal years #bjbe through #bjcb2 and 7#c7 for each of fiscal years #bjbc through #bjcb-- 7,a7 #cj1jjj1jjj to the ,appalachian ,regional ,commission for the high speed broadband deployment initiative under section #adeji of title #dj1 ,united ,states ,code2 and 7,b7 7i7 #e1jjj1jjj to the ,appalachian ,regional ,commission for salaries and other costs related to hiring additional employees2 and 7ii7 #c1jjj1jjj to the ,economic ,development ,administration for salaries and other costs related to hiring additional employees4 7b7 ,inflation adjustment 7#a7 ,in general ,the amount made available under each of paragraphs 7#a77;,c7 and 7#b77;,c7 of subsection 7a7 for each of fiscal years #bjbf through #bjcb shall be adjusted annually to reflect the change in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 7#b7 ,additional adjustments ,the amount made available under each of paragraph 7#c77;,a7 and clauses 7i7 and 7ii7 of paragraph 7#c77;,b7 of subsection 7a7 for each of fiscal years #bjbd through #bjcb shall be adjusted annually to reflect the change in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 7c7 ,supplement1 not supplant ,amounts made available under subsection 7a77#c77;,b7 shall supplement1 and not supplant1 amounts otherwise made available for the programs1 initiatives1 and purposes described in that subsection4 7d7 ,assistance to oil and gas communities 7#a7 ,in general ,section #bji7;c7 of the ,public ,works and ,economic ,development ,act of #aife 7#db ,u4,s4,c4 #cadi7;c77 is amended-- 7,a7 in paragraph 7#d71 by striking or at the end2 7,b7 in paragraph 7#e71 by striking the period at the end and inserting 2 or2 and 7,c7 by adding at the end the following3 7#f7 the loss of jobs1 economic activity1 or public revenues attributable to a decline in oil1 natural gas1 or mineral extraction from ,federal land and related industries1 for activities and programs that support economic diversification1 job creation1 capital investment1 such as environmental remediation and infrastructure development1 and workforce development and reemployment opportunities4 4 7#b7 ,cost sharing ,section #bjd7;c7 of the ,public ,works and ,economic ,development ,act of #aife 7#db ,u4,s4,c4 #cadd7;c77 is amended by adding at the end the following3 7#d7 ,assistance for oil and gas communities ,in the case of a grant under section #bji for a community described in subsection 7c77#f7 of that section1 the ,secretary may increase the ,federal share up to #ajj percent of the cost of the project4 4 7#c7 ,funding ,title ,,vii of the ,public ,works and ,economic ,development ,act of #aife 7#db ,u4,s4,c4 #cbca et seq47 is amended by adding at the end the following3 #gje4 ,appropriations for oil and gas communities 7a7 ,in general ,in addition to amounts made available under section #gja1 there is appropriated1 out of any funds in the ,treasury not otherwise appropriated1 #bjj1jjj1jjj for fiscal year #bjbg and each fiscal year thereafter to carry out section #bji7;c77#f74 7b7 ,adjustment ,the amount made available under subsection 7a7 shall be adjusted annually to reflect the change in the ,consumer ,price ,index for ,all ,urban ,consumers published by the ,bureau of ,labor ,statistics of the ,department of ,labor4 4 ,,iv ,assistance to ,environmental ,justice ,communities #dja4 ,assistance to ,environmental ,justice ,communities 7a7 ,in general ,for each fiscal year beginning after ,september #cj1 #bjbb1 the amounts appropriated under subsection 7b7 shall be apportioned as follows3 7#a7 ,energy affordability 7,a7 ,for the low-income home energy assistance program established under the ,low-,income ,home ,energy ,assistance ,act of #aiha 7#db ,u4,s4,c4 #hfba et seq471 #cc percent of such amounts1 of which #c percent shall be allocated to ,indian ,tribes4 7,b7 ,for the weatherization assistance program implemented under part ,a of title ,,iv of the ,energy ,conservation and ,production ,act 7#db ,u4,s4,c4 #fhfa et seq471 #bd percent of such amounts4 7#b7 ,pollution reduction in environmental justice communities 7,a7 ,for awarding competitive grants under the ,state ,energy ,program established under part ,d of title ,,iii of the ,energy ,policy and ,conservation ,act 7#db ,u4,s4,c4 #fcba et seq47 to ,state energy offices to promote distributed energy resources1 microgrids1 community solar1 energy efficiency1 energy resilience1 and building electrification in environmental justice communities 7as defined in section #ajb7;a771 #ac percent of such amounts4 7,b7 ,for grants under the ,environmental ,justice ,small ,grants ,program and the ,environmental ,justice ,collaborative ,problem-,solving ,cooperative ,agreement ,program 7as those programs are in existence on the date of enactment of this ,act7 of the ,environmental ,protection ,agency1 #c percent of such amounts4 7,c7 ,for enforcement activities of the ,environmental ,protection ,agency under section #aac of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdac71 #c percent of such amounts4 7,d7 ,for grants under the low or no emission grant program under subsection 7c7 of section #ecci of title #di1 ,united ,states ,code1 #h percent of such amounts1 subject to the requirement that the amounts are used only to finance eligible projects under that subsection with respect to zero emission vehicles 7as defined in paragraph 7#a7 of that subsection74 7,e7 ,for grants under subtitle ,g of title ,,vii of the ,energy ,policy ,act of #bjje 7#db ,u4,s4,c4 #afaca et seq471 #f percent of such amounts4 7,f7 ,for the urban and community forestry program under section #i of the ,cooperative ,forestry ,assistance ,act of #aigh 7#af ,u4,s4,c4 #baje71 #j4e percent of such amounts4 7#c7 ,business development and career training 7,a7 ,for the ,environmental ,workforce and ,job ,training ,grants program established under section #ajd7k77#g7 of the ,comprehensive ,environmental ,response1 ,compensation1 and ,liability ,act of #aihj 7#db ,u4,s4,c4 #ifjd7k77#g771 #a percent of such amounts4 7,b7 ,for the ,environmental ,career ,worker ,training ,program of the ,national ,institute of ,environmental ,health ,sciences established pursuant to section #abf7;g7 of the ,superfund ,amendments and ,reauthorization ,act of #aihf 7#bi ,u4,s4,c4 #fee note2 ,public ,law #ii-dii71 #a percent of such amounts4 7,c7 ,for grants under the ,minority ,science and ,engineering ,improvement ,program under subpart #a of part ,e of title ,,iii of the ,higher ,education ,act of #aife 7#bj ,u4,s4,c4 #ajfg et seq471 #a percent of such amounts4 7,d7 ,for grants for public works and economic development under section #bja of the ,public ,works and ,economic ,development ,act of #aife 7#db ,u4,s4,c4 #cada71 #b percent of such amounts4 7,e7 ,for assistance provided under the microloan program established under section #g7m7 of the ,small ,business ,act 7#ae ,u4,s4,c4 #fcf7m771 #a percent of such amounts4 7,f7 ,for the ,minority ,business ,development ,agency1 #j4e percent of such amounts4 7#d7 ,tribal programs 7,a7 ,for grants under the ,indian ,environmental ,general ,assistance ,program established under section #ejb of ,public ,law #ie-acd 7#db ,u4,s4,c4 #dcfh;b71 #b percent of such amounts4 7,b7 ,for grants under the ,tribal ,climate ,resilience ,program of the ,bureau of ,indian ,affairs1 #a percent of such amounts4 7b7 ,appropriation ,to carry out the purposes of this section1 out of any funds in the ,treasury not otherwise appropriated1 there are appropriated amounts equal to the fees received into the ,treasury under subchapter ,e of chapter #ch of the ,internal ,revenue ,code of #aihf and section #ajb of this ,act1 less any amounts refunded or paid under-- 7#a7 sections #dfia7;c71 #dfib7;e71 and #dfie7;b7 of the ,internal ,revenue ,code of #aihf2 7#b7 section #fdbh;,c of such ,code2 7#c7 section #dja7;g7 of the ,surface ,mining ,control and ,reclamation ,act of #aigg2 and 7#d7 sections #bja7;b71 #bjb1 #cja1 #cjb1 #cjc7;b71 and #cjd of this ,act4 ,v ,other ,provisions #eja4 ,public disclosure of revenues and expenditures 7a7 ,establishment of website ,the ,secretary of the ,treasury1 or the ,secretary's designee1 shall establish a website for purposes of making the disclosures described in subsection 7b74 7b7 ,disclosures ,the ,secretary shall make publicly available1 on an ongoing basis and as frequently as possible1 the following information3 7#a7 ,the amount and sources of revenue attributable to this ,act and the amendments made by this ,act4 7#b7 ,the amount of tax savings and benefits received as a result of title ,,ii of this ,act4 #ejb4 ,severability ,if any provision of this ,act or amendment made by this ,act1 or the application of a provision or amendment to any person or circumstance1 is held to be unconstitutional1 the remainder of this ,act and amendments made by this ,act1 and the application of the provisions and amendment to any person or circumstance1 shall not be affected by the holding4 #ejc4 ,rule of construction ,nothing in this ,act 7or amendment made by this ,act7 or any regulation promulgated under this ,act shall be construed so as to preempt or supersede any ,state or local law1 regulation1 policy1 or program4 #ejd4 ,remedies preserved ,compliance with this ,act 7or any amendment made by this ,act7 or any standard1 regulation1 or requirement prescribed under this ,act shall not relieve any person from liability at common law or under ,state or ,federal law4