,,ii #aag? ,,congress #a/ ,session ,s4 #bjhe ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,june #af1 #bjba ,mr4 ,:iteh\se 7= himself1 ,mr4 ,s*atz1 ,mr4 ,he9ri*1 ,mrs4 ,gillibr&1 ,mr4 ,murphy1 & ,mr4 ,re$7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = c>bon dioxide & o!r gre5h\se gas & crit]ia air pollutant emission fees1 provide rebates to l[- & middle-income ,am]icans1 inve/ 9 fossil fuel communities & work]s1 inve/ 9 environm5tal ju/ice communities1 & = o!r purposes4 #a4 ,%ort title2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,save ,our ,future ,act4 7b7 ,table ( cont5ts ,! table ( cont5ts ( ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 table ( cont5ts4 ,,title ,i--,fees on ,air ,pollution ,sec4 #aja4 ,c>bon dioxide & o!r gre5h\se gas emission fees4 ,sec4 #ajb4 ,fees on crit]ia air pollutants4 ,,title ,,ii--,return+ fee rev5ue to ! ,am]ican p ,sec4 #bja4 ,fee rev5ue rebates to individuals4 ,sec4 #bjb4 ,/ate-bas$ co/ mitigation grant program4 ,,title ,,iii--,assi/ance to ,en]gy ,vet]ans & _! ,communities ,sec4 #cja4 ,(fice ( ,en]gy ,vet]ans ,assi/ance4 ,sec4 #cjb4 ,local rev5ue repl5i%m5t4 ,sec4 #cjc4 ,environm5tal re/oration4 ,sec4 #cjd4 ,community assi/ance programs4 ,,title ,,iv--,assi/ance to ,environm5tal ,ju/ice ,communities ,sec4 #dja4 ,assi/ance to ,environm5tal ,ju/ice ,communities4 ,,title ,v--,o!r ,provisions ,sec4 #eja4 ,public disclosure ( rev5ues & exp5ditures4 ,sec4 #ejb4 ,sev]ability4 ,sec4 #ejc4 ,rule ( con/ruction4 ,sec4 #ejd4 ,rem$ies pres]v$4 ,i ,fees on ,air ,pollution #aja4 ,c>bon dioxide & o!r gre5h\se gas emission fees 7a7 ,9 g5]al ,*apt] #ch ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end !re( ! foll[+ new sub*apt]3 ,e ,c>bon ,dioxide & ,o!r ,gre5h\se ,gas ,emission ,fees ,sec4 #dfia4 ,fee = c>bon dioxide emissions4 ,sec4 #dfib4 ,fee on fluor9at$ gre5h\se gases4 ,sec4 #dfic4 ,fee on facilities t emit gre5h\se gases f processes o!r ?an fossil fuel combu/ion4 ,sec4 #dfid4 ,me?ane & associat$ emissions f ! fossil fuel supply *a94 ,sec4 #dfie4 ,bord] adju/m5ts = en]gy-int5sive manufactur$ goods4 ,sec4 #dfif4 ,def9itions & o!r rules4 #dfia4 ,fee = c>bon dioxide emissions 7a7 ,9 g5]al 7#a7 ,fossil fuel products produc+ c>bon emissions ,!re is h]eby impos$ a fee 9 an am\nt equal to ! applicable am\nt at ! rate specifi$ 9 p>agraph 7#b7 on-- 7,a7 coal-- 7i7 remov$ f any m9e 9 ! ,unit$ ,/ates1 or 7ii7 ent]$ into ! ,unit$ ,/ates = consumption1 use1 or w>eh\s+1 7,b7 petroleum products-- 7i7 remov$ f any ref9]y1 7ii7 remov$ f any t]m9al1 or 7iii7 ent]$ into ! ,unit$ ,/ates = consumption1 use1 or w>eh\s+1 & 7,c7 natural gas-- 7i7 deliv]$ to an end us] by any p]son requir$ to submit =m #agf ( ! ,en]gy ,in=mation ,adm9i/ration 7or a successor =m71 or 7ii7 sold 9 ! ,unit$ ,/ates by any processor n describ$ 9 clause 7i74 7#b7 ,rate ,! rate specifi$ 9 ?is p>agraph ) respect to any product describ$ 9 p>agraph 7#a7 is an am\nt equal to ! applicable am\nt p] ton ( c>bon dioxide t w\ld be emitt$ ?r\gh ! combu/ion ( su* product1 z det]m9$ by ! ,secret>y1 9 consultation ) ! ,secret>y ( ,en]gy & ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy 7ref]r$ to 9 ?is section z ! ,adm9i/rator74 7b7 ,applicable am\nt 7#a7 ,9 g5]al ,= purposes ( ?is "p1 ! applicable am\nt is-- 7,a7 = cal5d> ye> #bjbc1 #ed1 & 7,b7 subject to p>agraph 7#c71 = cal5d> ye> #bjbd & any subsequ5t cal5d> ye>1 ! sum (-- 7i7 ! product ( ! am\nt 9 effect "u ?is p>agraph = ! prec$+ cal5d> ye> & #ajf p]c5t1 & 7ii7 ! inflation adju/m5t am\nt det]m9$ "u p>agraph 7#b74 7#b7 ,inflation adju/m5t am\nt 7,a7 ,9 g5]al ,! inflation adju/m5t am\nt = any cal5d> ye> %all be an am\nt 7n less ?an z]o7 equal to ! product (-- 7i7 ! am\nt 9 effect "u p>agraph 7#a7 = ! prec$+ cal5d> ye>1 & 7ii7 ! p]c5tage by :i* ! ,,cpi = ! prec$+ cal5d> ye> exce$s ! ,,cpi = ! second prec$+ cal5d> ye>4 7,b7 ,,cpi ,rules simil> to ! rules ( p>agraphs 7#d7 & 7#e7 ( section #a7;f7 %all apply = purposes ( ?is p>agraph4 7#c7 ,environm5tal integrity me*anism 7,a7 ,9 g5]al ,) respect to cal5d> ye> #bjbd & any subsequ5t cal5d> ye>1 ! ,secret>y %all1 n lat] ?an ,septemb] #cj ( ea* su* ye>1 make a det]m9ation bas$ ^u ! report describ$ 9 p>agraph 7#e7 ) reg>d to :e!r ! cumulative emissions = ! applicable p]iod exce$$ ! cumulative emissions t>get = su* p]iod4 7,b7 ,exce$+ cumulative emissions t>get ,if ! ,secret>y det]m9es1 pursuant to subp>agraph 7,a71 t ! cumulative emissions = ! applicable p]iod exce$$ ! cumulative emissions t>get = su* p]iod1 ! applicable am\nt = ! cal5d> ye> beg9n+ aft] su* det]m9ation %all be equal to ! product ( ! am\nt o!rwise 9 effect 7)\t application ( ?is p>agraph7 "u p>agraph 7#a77;,b7 = su* cal5d> ye> & #aje p]c5t4 7,c7 ,def9itions ,9 ?is p>agraph3 7i7 ,applicable p]iod ,! t]m applicable p]iod means1 ) respect to any det]m9ation made by ! ,secret>y "u ?is p>agraph = any cal5d> ye>1 ! p]iod-- 7,i7 beg9n+ on ,janu>y #a1 #bjbc1 & 7,,ii7 end+ on ,decemb] #ca ( ! prec$+ cal5d> ye>4 7ii7 ,cumulative emissions ,! t]m cumulative emissions means an am\nt equal to ! sum ( ! net total an?ropog5ic gre5h\se gas emissions & s9ks = all ye>s dur+ ! applicable p]iod1 z det]m9$ by ! ,adm9i/rator pursuant to p>agraph 7#e74 7iii7 ,cumulative emissions t>get ,! t]m cumulative emissions t>get means an am\nt equal to ! sum ( ! annual emissions t>gets = all ye>s dur+ ! applicable p]iod4 7iv7 ,annual emissions t>get ,! t]m annual emissions t>get means1 ) respect to any cal5d> ye>1 an am\nt equal to ! product (-- 7,i7 net total an?ropog5ic gre5h\se gas emissions & s9ks = #bjai1 z det]m9$ by ! ,adm9i/rator pursuant to p>agraph 7#e7 7to ! ext5t ! me?odology "u su* p>agraph is applicable71 & 7,,ii7 ! applicable p]c5tage = su* ye>1 z det]m9$ "u p>agraph 7#d74 7#d7 ,applicable p]c5tage 7,a7 #bjbc ,9 ! case ( cal5d> ye> #bjbc1 ! applicable p]c5tage %all be #gb p]c5t4 7,b7 #bjbd ?r\gh #bjce ,9 ! case ( cal5d> ye>s #bjbd ?r\gh #bjce1 ! applicable p]c5tage %all be equal to-- 7i7 ! applicable p]c5tage = ! prec$+ ye>1 m9us 7ii7 #b p]c5tage po9ts4 7,c7 #bjcf ?r\gh #bjej ,9 ! case ( cal5d> ye>s #bjcf ?r\gh #bjej1 ! applicable p]c5tage %all be equal to-- 7i7 ! applicable p]c5tage = ! prec$+ ye>1 m9us 7ii7 #c4b p]c5tage po9ts4 7,d7 ,aft] #bjej ,9 ! case ( any cal5d> ye> beg9n+ aft] #bjej1 ! applicable p]c5tage %all be equal to z]o4 7#e7 ,emissions report+ 7,a7 ,9 g5]al ,n lat] ?an ,septemb] #cj1 #bjbd1 & annually !reaft]1 ! ,adm9i/rator1 9 consultation ) ! ,secret>y1 %all make available to ! public a report on ! cumulative emissions dur+ ! applicable p]iod4 7,b7 ,me?odology ,n lat] ?an ,janu>y #a1 #bjbc1 ! ,adm9i/rator %all prescribe rules = quantify+ cumulative emissions "u subp>agraph 7,a71 :i* %all-- 7i7 to ! greate/ ext5t practicable1 employ exi/+ data s\rces & accept$ gre5h\se gas acc\nt+ practices1 :ile also all[+ = use ( /ate-(-!-art te*niques to measure or e/imate s\rces & s9ks ( gre5h\se gas emissions :i* are n subject to fees "u ?is sub*apt]1 z ! ,adm9i/rator deems appropriate to meet ! goals ( ?is subp>agraph1 7ii7 subject to su* p5alties z are det]m9$ appropriate by ! ,adm9i/rator1 require any entity subject to fees or refunds "u ?is sub*apt] to report1 n lat] ?an ,april #a ( ea* cal5d> ye>1 ! total quantity ( gre5h\se gas emissions subject to fees or refunds "u ?is sub*apt] = :i* su* entity 0 liable dur+ ! prec$+ cal5d> ye>1 & 7iii7 require any in=mation report$ pursuant to clause 7ii7 to be v]ifi$ by a ?ird-p>ty entity t1 subject to su* process z is det]m9$ appropriate by ! ,adm9i/rator1 has be5 c]tifi$ by ! ,adm9i/rator ) respect to ! qualifications1 indep5d5ce1 & reliability ( su* entity4 7,c7 ,gre5h\se ,gas ,report+ ,program ,= purposes ( e/abli%+ ! rules describ$ 9 subp>agraph 7,b71 ! ,adm9i/rator may elect to modify ! activities ( ! ,gre5h\se ,gas ,report+ ,program to satisfy ! requirem5ts describ$ 9 clauses 7i7 ?r\gh 7iii7 ( su* subp>agraph4 7#f7 ,r\nd+ ,! applicable am\nt "u ?is subsection %all be r\nd$ up to ! next :ole doll> am\nt4 7c7 ,refunds = captur+ c>bon dioxide & production ( c]ta9 goods 7#a7 ,c>bon dioxide capture1 utilization1 & /orage 7,a7 ,9 g5]al ,9 ! case ( a p]son :o-- 7i7 uses any coal1 petroleum product1 or natural gas = :i* a fee has be5 impos$ "u subsection 7a77#a7 9 a mann] :i* results 9 ! emission ( qualifi$ c>bon dioxide1 7ii7 captures ! result+ emitt$ qualifi$ c>bon dioxide at a qualifi$ facility :i* is own$ by su* p]son1 & 7iii7 7,i7 disposes ( su* qualifi$ c>bon dioxide 9 secure /orage 9 compliance ) ,treasury ,decision #iidd 7#hf ,f$4 ,reg4 #dgbh71 or 7,,ii7 utilizes su* qualifi$ c>bon dioxide 9 a mann] provid$ 9 subp>agraph 7,d71 !re %all be all[$ a refund1 9 ! same mann] z if x 7 an ov]paym5t ( ! fee impos$ by su* subsection1 to su* p]son 9 ! am\nt det]m9$ "u subp>agraph 7,b74 7,b7 ,am\nt ( refund ,! am\nt ( ! refund "u ?is subp>agraph is an am\nt equal to ! product (-- 7i7 ! applicable am\nt "u subsection 7b7 = ! cal5d> ye> 9 :i* su* qualifi$ c>bon dioxide 0 captur$ & dispos$ or utiliz$1 & 7ii7 ! adju/$ tons ( qualifi$ c>bon dioxide captur$ & dispos$ or utiliz$4 7,c7 ,adju/$ total tons ,= purposes ( subp>agraph 7,b71 ! adju/$ tons ( qualifi$ c>bon dioxide captur$ & dispos$ or utiliz$ %all be ! total tons ( qualifi$ c>bon dioxide captur$ & dispos$ or utiliz$ r$uc$ by ! am\nt ( any anticipat$ leakage ( c>bon dioxide into ! atmosph]e due to imp]fect /orage te*nology or o!rwise1 z det]m9$ by ! ,secret>y 9 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy4 7,d7 ,requirem5ts 7i7 ,9 g5]al ,any refund "u subp>agraph 7,a7 %all apply only ) respect to qualifi$ c>bon dioxide t has be5 captur$ & dispos$ or utiliz$ )9 ! ,unit$ ,/ates4 7ii7 ,recapture ,! ,secret>y %all1 by regulations1 provide = recaptur+ ! b5efit ( any refund made "u subp>agraph 7,a7 ) respect to any qualifi$ c>bon dioxide :i* is dispos$ 9 secure /orage & ceases to be /or$ 9 a mann] consi/5t ) ! requirem5ts ( ?is section4 7iii7 ,utilization ,! ,secret>y1 9 consultation ) ! ,secret>y ( ,en]gy & ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 %all e/abli% regulations provid+ = ! appropriate me?ods & mann]s = ! utilization ( qualifi$ c>bon dioxide "u subp>agraph 7,a77iii77,,ii71 includ+ ! utilization ( captur$ c>bon dioxide = ! production ( sub/ances su* z pla/ics & *emicals4 ,su* regulations %all provide = ! m9imization ( ! escape or fur!r emission ( ! qualifi$ c>bon dioxide into ! atmosph]e4 7iv7 ,exception ,no refund %all be all[$ "u ?is p>agraph ) respect to any c>bon dioxide :i* is utiliz$ 9-- 7,i7 enhanc$ oil or gas recov]y1 or 7,,ii7 ! production ( fuels or any o!r sub/ance :i* w be combu/$ or o!rwise release gre5h\se gases into ! atmosph]e4 7,e7 ,qualifi$ c>bon dioxide2 qualifi$ facility ,= purposes ( ?is p>agraph-- 7i7 ,qualifi$ c>bon dioxide 7,i7 ,9 g5]al ,! t]m qualifi$ c>bon dioxide means c>bon dioxide captur$ f an indu/rial s\rce :i*-- 7aa7 w\ld o!rwise be releas$ into ! atmosph]e z indu/rial emission ( gre5h\se gas1 & 7bb7 is measur$ at ! s\rce ( capture & v]ifi$ at ! po9t ( disposal1 injection1 or utilization4 7,,ii7 ,recycl$ c>bon dioxide ,! t]m qualifi$ c>bon dioxide includes ! initial deposit ( captur$ c>bon dioxide us$ z a t]ti>y injectant4 ,su* t]m does n include c>bon dioxide t is recaptur$1 recycl$1 & re-inject$ z "p ( ! enhanc$ oil & natural gas recov]y process4 7ii7 ,qualifi$ facility ,! t]m qualifi$ facility means any indu/rial facility at :i* c>bon capture equipm5t is plac$ 9 s]vice4 7#b7 ,manufacture ( c]ta9 goods 7,a7 ,9 g5]al ,9 ! case ( a p]son :o uses any coal1 petroleum product1 or natural gas = :i* a fee has be5 impos$ "u subsection 7a77#a7 z an input = a manufactur$ good 7o!r ?an a product describ$ 9 subp>agraph 7,b77 t encapsulates any ( ! c>bon dioxide t w\ld h o!rwise be5 emitt$ ?r\gh combu/ion ( su* coal1 petroleum product1 or gas 9 a mann] su* t x does n result 9 ! direct emission ( c>bon dioxide 9 ! manufactur+ or subsequ5t use ( su* good1 a refund %all be all[$ to su* p]son 9 ! same mann] z if x 7 an ov]paym5t ( ! fee impos$ by su* section 9 an am\nt t is equal to ! product (-- 7i7 an am\nt equal to ! applicable am\nt "u subsection 7b7 = ! cal5d> ye> 9 :i* su* good 0 produc$1 & 7ii7 ! total tons ( c>bon dioxide t w\ld h o!rwise be5 emitt$ ?r\gh ! combu/ion ( su* coal1 petroleum product1 or gas4 7,b7 ,exclusion ,! products describ$ 9 ?is subp>agraph are-- 7i7 s+le-use pla/ic products 7z def9$ 9 section #dfif7;a77#h771 & 7ii7 products :i* are commonly dispos$ ( ?r\gh inc9]ation ) a result+ release ( c>bon dioxide 7z id5tifi$ by ! ,secret>y1 9 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy74 7#c7 ,exports ,9 ! case ( a p]son :o exports any coal1 petroleum product1 or natural gas f ! ,unit$ ,/ates = :i* a fee has be5 impos$ "u subsection 7a77#a71 a refund %all be all[$ to su* p]son 9 ! same mann] z if x 7 an ov]paym5t ( ! fee impos$ by su* section 9 an am\nt t is equal to ! fee previ\sly impos$ "u su* subsection ) respect to su* product 7det]m9$ )\t reg>d to any increase "u section #dfid74 #dfib4 ,fee on fluor9at$ gre5h\se gases 7a7 ,9 g5]al ,!re is h]eby impos$ a fee 9 an am\nt det]m9$ "u subsection 7b7 on fluor9at$ gre5h\se gases-- 7#a7 produc$ at a fluor9at$ gre5h\se gas production facility1 or 7#b7 import$ into ! ,unit$ ,/ates by a fluor9at$ gre5h\se gas import]4 7b7 ,am\nt ( fee ,! am\nt ( fee impos$ by subsection 7a7 %all be equal to ! applicable p]c5tage 7z def9$ 9 subsection 7c77#d77 ( ! applicable am\nt det]m9$ "u section #dfia7;b7 p] ton ( c>bon dioxide equival5t produc$ or import$4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,fluor9at$ gre5h\se gases ,! t]m fluor9at$ gre5h\se gases means sulfur hexafluoride 7,,sf#f71 nitrog5 trifluoride 7,,nf#c71 any hydr(luoroc>bon1 any p]fluoroc>bon1 any fully fluor9at$ l9e>1 bran*$ or cyclic alkane1 e!r1 t]ti>y am9e or am9oe!r1 any p]fluoropolye!r1 any hydr(luoropolye!r1 & any o!r fluoroc>bon except = sub/ances ) vapor pressures ( less ?an #a mm ( ,hg absolute at #be degrees ,celsius4 7#b7 ,fluor9at$ gre5h\se gas production facility ,! t]m fluor9at$ gre5h\se gas production facility means any facility :i* is includ$ "u ! indu/rial gas suppli] s\rce category "u subp>t ,,oo ( "p #ih ( title #dj1 ,code ( ,f$]al ,regulations1 z 9 effect on ! date ( ! enactm5t ( ! ,save ,our ,future ,act4 7#c7 ,fluor9at$ gre5h\se gas import] ,! t]m fluor9at$ gre5h\se gas import] means any import] :o is includ$ "u-- 7,a7 ! indu/rial gas suppli] s\rce category "u subp>t ,,oo ( "p #ih ( title #dj1 ,code ( ,regulations1 z 9 effect on ! date ( ! enactm5t ( ! ,save ,our ,future ,act1 or 7,b7 ! s\rce category "u subp>t ,,qq ( su* "p 7z s 9 effect74 7#d7 ,applicable p]c5tage ,! t]m applicable p]c5tage means ! p]c5tage det]m9$ 9 accordance ) ! foll[+ table3 ,9 ! case ( any taxable ye> beg9n+ 9 cal5d> ye>3,! applicable p]c5tage is3 #bjbcaj p]c5t #bjbdbj p]c5t #bjbecj p]c5t #bjbfdj p]c5t #bjbgej p]c5t #bjbhfj p]c5t #bjbigj p]c5t #bjcjhj p]c5t #bjcaij p]c5t #bjcb or !reaft]#ajj p]c5t4 7d7 ,exemption = exports ,= purposes ( det]m9+ fluor9at$ gre5h\se gases produc$ or import$ "u subsection 7a71 !re %all n be tak5 into acc\nt any fluor9at$ gre5h\se gases export$ f ! ,unit$ ,/ates 9 bulk or export$ f ! ,unit$ ,/ates 9 equipm5t pre-*>g$ ) fluor9at$ gre5h\se gases or conta9+ fluor9at$ gre5h\se gases 9 clos$ cell foams4 7e7 ,refund = consumptive uses & de/ruction ,9 ! case ( a p]son :o uses any fluor9at$ gre5h\se gas = :i* a fee has be5 impos$ "u p>agraph 7#a7 or 7#b7 ( subsection 7a7 z an input = a manufactur$ good t trans=ms ! fluor9at$ gre5h\se gas su* t x _c lat] be emitt$ or o!rwise de/roys ! gas 7)\t emissions71 a refund %all be all[$ to su* p]son 9 ! same mann] z if x 7 an ov]paym5t ( ! fee impos$ by su* subsection 9 an am\nt t is equal to ! product (-- 7#a7 an am\nt equal to ! applicable p]c5tage 7z def9$ 9 subsection 7c77#d77 ( ! applicable am\nt "u section #dfia7;b71 = ! cal5d> ye> 9 :i* su* fluor9at$ gre5h\se gas 0 us$ or de/roy$1 & 7#b7 ! excess 7if any7 (-- 7,a7 ! total c>bon dioxide equival5t ( ! fluor9at$ gre5h\se gases us$ or de/roy$1 ov] 7,b7 ! total c>bon dioxide equival5t ( any fluor9at$ gre5h\se gases creat$ z ! result ( ! trans=mation or de/ruction process4 #dfic4 ,fee on facilities t emit gre5h\se gases f processes o!r ?an fossil fuel combu/ion 7a7 ,9 g5]al ,!re is h]eby impos$ a fee 9 an am\nt equal to ! product ( ! applicable am\nt det]m9$ "u section #dfia7;b7 & ! total tons ( c>bon dioxide equival5t emissions f any facility :i*-- 7#a7 is requir$ to report emissions 7or :i* w\ld be requir$ to report emissions not)/&+ any o!r provision ( law prohibit+ ! implem5tation ( or use ( funds = su* requirem5ts71 or to :i* emissions are attribut$1 "u "p #ih ( title #dj1 ,code ( ,f$]al ,regulations1 z 9 effect on ! date ( ! enactm5t ( ! ,save ,our ,future ,act1 & 7#b7 emitt$ dur+ ! previ\s cal5d> ye> gre5h\se gases o!r ?an ?r\gh ! production or combu/ion ( coal1 petroleum products1 & natural gas4 7b7 ,exclusion ,?is section %all n apply ) respect to any gre5h\se gases-- 7#a7 :i* are emitt$ by any agricultural entity f ! gr[+ ( crops or ! rais+ ( live/ock1 or 7#b7 if su* gre5h\se gases are subject to a fee "u section #dfid4 #dfid4 ,me?ane & associat$ emissions f ! fossil fuel supply *a9 7a7 ,report+ program 7#a7 ,9 g5]al ,n lat] ?an ,janu>y #a1 #bjbb1 ! ,secret>y1 9 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 ! ,secret>y ( ! ,int]ior1 ! ,adm9i/rator ( ! ,en]gy ,in=mation ,adm9i/ration1 & ! ,adm9i/rator ( ! ,pipel9e & ,haz>d\s ,mat]ials ,safety ,adm9i/ration1 %all e/abli% & implem5t a program to id5tify all major s\rce categories ( associat$ emissions & collect data on associat$ emissions f ! coal1 petroleum products1 & natural gas supply *a9s4 7#b7 ,annual report ,n lat] ?an #ab mon?s aft] ! date t ! ,secret>y implem5ts ! program describ$ 9 p>agraph 7#a71 & annually !reaft]1 ! ,secret>y %all issue a report1 to be made available to ! public & ! appropriate committees ( ,congress1 on associat$ emissions1 includ+-- 7,a7 id5tification ( all major s\rce categories ( associat$ emissions1 & 7,b7 ! total am\nt1 express$ 9 tons ( c>bon dioxide equival5t1 (-- 7i7 me?ane & o!r gre5h\se gases emitt$ across ! coal supply *a9 )9 ! ,unit$ ,/ates dur+ ! prec$+ cal5d> ye>1 7ii7 me?ane & o!r gre5h\se gases emitt$ across ! petroleum products supply *a9 )9 ! ,unit$ ,/ates dur+ ! prec$+ cal5d> ye>1 & 7iii7 me?ane & o!r gre5h\se gases emitt$ across ! natural gas supply *a9 )9 ! ,unit$ ,/ates dur+ ! prec$+ cal5d> ye>4 7b7 ,supplem5t>y fee = me?ane & associat$ emissions 7#a7 ,coal 7,a7 ,9 g5]al ,9 ! case ( any cal5d> ye> beg9n+ aft] cal5d> ye> #bjbb1 all coal m9e op]ators %all report _! total annual me?ane & o!r associat$ emissions to ! ,secret>y & ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy 7ref]r$ to 9 ?is subsection z ! ,adm9i/rator71 consi/5t ) ! me?odology & requirem5ts ( ! ,gre5h\se ,gas ,report+ ,program ( ! ,environm5tal ,protection ,ag5cy 7ref]r$ to 9 ?is subsection z ! ,program74 7,b7 ,deadl9e ,ea* annual report "u subp>agraph 7,a7 %all be fil$ n lat] ?an ,m>* #ca ( ! cal5d> ye> foll[+ ! cal5d> ye> cov]$ by ! report4 7,c7 ,requirem5t ,! ,adm9i/rator %all develop a report+ me?odology = any coal m9es n requir$ z ( ! date ( enactm5t ( ?is section to report emissions "u ! ,program4 7,d7 ,fee ,n lat] ?an #ij days aft] ! date on :i* a coal m9e op]ator submits a report "u subp>agraph 7,a71 ! ,secret>y %all impose a fee on ! op]ator 9 an am\nt equal to ! product obta9$ by multiply+-- 7i7 ! applicable am\nt det]m9$ "u section #dfia7;b7 p] ton ( c>bon dioxide equival5t2 & 7ii7 ! total c>bon dioxide equival5t tons ( me?ane & o!r associat$ emissions report$ by ! op]ator 9 ! report4 7#b7 ,petroleum products 7,a7 ,9 g5]al ,9 ! case ( any cal5d> ye> beg9n+ aft] cal5d> ye> #bjbb1 all oil well op]ators & o!r entities 9 ! petroleum products supply *a9 requir$ to report "u ! ,program %all report _! total annual me?ane & o!r associat$ emissions to ! ,secret>y & ! ,adm9i/rator1 consi/5t ) ! me?odology & requirem5ts ( ! ,program4 7,b7 ,inclusion ,ea* annual report "u subp>agraph 7,a7 %all include emissions f l[ frequ5cy1 high emission ev5ts4 7,c7 ,deadl9e ,ea* annual report "u subp>agraph 7,a7 %all be fil$ n lat] ?an ,m>* #ca ( ! cal5d> ye> foll[+ ! cal5d> ye> cov]$ by ! report4 7,d7 ,requirem5t ,! ,adm9i/rator %all develop a report+ me?odology =-- 7i7 any small] oil well op]ators n requir$ z ( ! date ( enactm5t ( ?is section to report emissions "u ! ,program2 & 7ii7 l[ frequ5cy1 high emission ev5ts4 7,e7 ,fee ,n lat] ?an #ij days aft] ! date on :i* an oil well op]ator or o!r entity submits a report "u subp>agraph 7,a71 ! ,secret>y %all impose a fee on ! op]ator or entity 9 an am\nt equal to ! product obta9$ by multiply+-- 7i7 ! applicable am\nt det]m9$ "u section #dfia7;b7 p] ton ( c>bon dioxide equival5t2 & 7ii7 ! total c>bon dioxide equival5t tons ( me?ane & o!r associat$ emissions report$ by ! op]ator or entity 9 ! report4 7#c7 ,natural gas 7,a7 ,9 g5]al ,9 ! case ( any cal5d> ye> beg9n+ aft] cal5d> ye> #bjbb1 all gas well op]ators & o!r entities 9 ! natural gas supply *a9 requir$ to report "u ! ,program %all report _! total annual me?ane & o!r associat$ emissions to ! ,secret>y & ! ,adm9i/rator1 consi/5t ) ! me?odology & requirem5ts ( ! ,program4 7,b7 ,inclusion ,ea* annual report "u subp>agraph 7,a7 %all include emissions f l[ frequ5cy1 high emission ev5ts4 7,c7 ,deadl9e ,ea* annual report "u subp>agraph 7,a7 %all be fil$ n lat] ?an ,m>* #ca ( ! cal5d> ye> foll[+ ! cal5d> ye> cov]$ by ! report4 7,d7 ,requirem5t ,! ,adm9i/rator %all develop a report+ me?odology =-- 7i7 any small] gas well op]ators n requir$ z ( ! date ( enactm5t ( ?is section to report emissions "u ! ,program2 & 7ii7 l[ frequ5cy1 high emission ev5ts4 7,e7 ,fee ,n lat] ?an #ij days aft] ! date on :i* a gas well op]ator or o!r entity submits a report "u subp>agraph 7,a71 ! ,secret>y %all impose a fee on ! op]ator or o!r entity 9 an am\nt equal to ! product obta9$ by multiply+-- 7i7 ! applicable am\nt det]m9$ "u section #dfia7;b7 p] ton ( c>bon dioxide equival5t2 & 7ii7 ! total c>bon dioxide equival5t tons ( me?ane & o!r associat$ emissions report$ by ! op]ator or entity 9 ! report4 7#d7 ,imports 7,a7 ,9 g5]al ,9 ! case ( any cal5d> ye> beg9n+ aft] #bjbb1 ! fee impos$ "u section #dfia7;a77#a7 ) respect to any coal1 petroleum product1 or natural gas import$ into ! ,unit$ ,/ates 7ref]r$ to 9 ?is p>agraph z ! applicable product7 %all be increas$ by ! am\nt det]m9$ by ! ,secret>y 79 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy7 necess>y to ensure t ! total fees collect$ "u su* section ) respect to su* applicable product are equal to ! total am\nt ( su* fees t w\ld be collect$ on su* applicable product if ! fee impos$ "u section #dfia7;a77#a7 also appli$ to ! c>bon-dioxide equival5t ( ! av]age am\nt ( me?ane & o!r associat$ emissions emitt$ 9 ! production ( su* applicable product 7us+ a c\ntry-(-orig9 indu/ry av]age1 z det]m9$ by ! ,secret>y 9 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy74 7,b7 ,election ,if an import] elects to provide reliable data 7z det]m9$ by ! ,secret>y bas$ ^u ! mo/ rec5t cal5d> ye> = :i* su* data is available1 :i* may n be = any ye> beg9n+ m ?an #c ye>s prior to importation7 demon/rat+ ! av]age actual me?ane & o!r associat$ emissions g5]at$ p] unit ( production ( ! applicable product1 ! fee impos$ "u section #dfia7;a77#a7 ) respect su* applicable product import$ into ! ,unit$ ,/ates %all be increas$ by ! am\nt det]m9$ by ! ,secret>y 79 consultation ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy7 necess>y to ensure t ! total fees collect$ "u su* section ) respect to su* applicable product are equal to ! total am\nt ( su* fees t w\ld be collect$ on su* applicable product if ! fee impos$ "u section #dfia7;a77#a7 also appli$ to ! c>bon-dioxide equival5t ( ! actual av]age am\nt ( me?ane & o!r associat$ emissions emitt$ 9 ! production ( su* applicable product4 #dfie4 ,bord] adju/m5ts = en]gy-int5sive manufactur$ goods 7a7 ,purpose ,! purpose ( ?is section is to ensure ! environm5tal effectiv5ess ( ?is sub*apt]4 7b7 ,exports 7#a7 ,9 g5]al ,9 ! case ( any en]gy-int5sive manufactur$ good :i* is export$ f ! ,unit$ ,/ates & :i* is manufactur$ aft] ,decemb] #ca1 #bjbb1 ! ,secret>y %all pay to ! p]son export+ su* good a refund equal to ! am\nt ( ! co/ ( su* good attributable to any fees impos$ "u ?is sub*apt] relat$ to ! manufactur+ ( su* en]gy-int5sive manufactur$ good 7z det]m9$ "u regulations e/abli%$ by ! ,secret>y74 7#b7 ,det]m9ation ( refund ,! am\nt ( ! refund "u p>agraph 7#a7 %all be det]m9$ bas$ on ! av]age am\nt ( ! co/ ( su* good1 z produc$ by ! dome/ic manufactur]1 :i* is attributable to any fees impos$ "u ?is sub*apt]4 7c7 ,imports 7#a7 ,imposition ( equival5cy fee 7,a7 ,9 g5]al ,9 ! case ( any en]gy-int5sive manufactur$ good import$ into ! ,unit$ ,/ates aft] ,decemb] #ca1 #bjbb1 !re is impos$ an equival5cy fee on ! p]son import+ su* good 9 an am\nt equal to ! am\nt det]m9$ "u subp>agraph 7,b7 7z det]m9$ "u regulations e/abli%$ by ! ,secret>y74 7,b7 ,det]m9ation ( fee 7i7 ,9 g5]al ,subject to clause 7ii71 ! am\nt ( ! equival5cy fee "u subp>agraph 7,a7 %all be an am\nt equal to ! product (-- 7,i7 ! am\nt ( any fees t w\ld be impos$ "u ?is sub*apt] if ! en]gy-int5sive manufactur$ good 0 manufactur$ 9 ! ,unit$ ,/ates1 multipli$ by 7,,ii7 an am\nt equal to ! quoti5t (-- 7aa7 ! av]age economy-wide c>bon int5sity ( ! c\ntry 9 :i* su* good 0 produc$ 7z det]m9$ by ! ,secret>y bas$ ^u ! mo/ rec5t ye> = :i* reliable data is available71 divid$ by 7bb7 ! av]age economy-wide c>bon int5sity ( ! ,unit$ ,/ates 7z s det]m9$74 7ii7 ,alt]native calculations 7,i7 ,indu/ry-specific data ,9 ! case ( any en]gy-int5sive manufactur$ good = :i* reliable indu/ry-specific data is available 7z det]m9$ by ! ,secret>y71 ! am\nt ( ! equival5cy fee "u subp>agraph 7,a7 %all be an am\nt equal to ! am\nt det]m9$ "u clause 7i7 = su* good1 z det]m9$ by sub/itut+ indu/ry-specific = economy-wide ea* place x appe>s4 7,,ii7 ,election ,9 ! case ( any en]gy-int5sive manufactur$ good = :i* ! import] ( su* good elects application ( ?is subclause & provides reliable data 7z det]m9$ by ! ,secret>y bas$ ^u ! mo/ rec5t cal5d> ye> = :i* su* data is available1 :i* may n be = any ye> beg9n+ m ?an #c ye>s prior to importation71 ! am\nt ( ! equival5cy fee "u subp>agraph 7,a7 %all be an am\nt equal to ! product (-- 7aa7 ! am\nt ( any fees t w\ld be impos$ "u ?is sub*apt] if ! en]gy-int5sive manufactur$ good 0 manufactur$ 9 ! ,unit$ ,/ates1 multipli$ by 7bb7 an am\nt equal to ! quoti5t (-- 7,,aa7 ! total am\nt ( gre5h\se gas emissions relat$ to ! production ( su* good & any simil> goods by ! manufactur] & any p>5t company1 subsidi>y1 or affiliate ( su* manufactur] dur+ su* cal5d> ye>1 divid$ by 7,,bb7 ! total numb] ( su* goods :i* 7 produc$ by ! manufactur] & any p>5t company1 subsidi>y1 or affiliate ( su* manufactur] dur+ su* cal5d> ye>4 7#b7 ,r$uction 9 fee ,! am\nt ( ! equival5cy fee "u p>agraph 7#a7 %all be r$uc$ by ! am\nt1 if any1 ( any c>bon-bas$ fees impos$ on su* en]gy-int5sive manufactur$ goods by ! =eign nation or gov]nm5tal units f :i* su* good 0 import$4 7d7 ,treatm5t ( alt]native policies z fees ,"u regulations e/abli%$ by ! ,secret>y1 =eign policies t place an indirect price on c>bon ?r\gh v>i\s cr$it or emissions trad+ regimes %all be treat$ z fees = purposes ( subsection 7c77#b74 7e7 ,regulatory au?ority 7#a7 ,9 g5]al ,! ,secret>y %all consult ) ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 ! ,secret>y ( ,en]gy1 ! ,secret>y ( ,comm]ce1 & ! ,unit$ ,/ates ,trade ,repres5tative1 9 e/abli%+ rules & regulations implem5t+ ! purposes ( ?is section4 7#b7 ,treaties ,! ,secret>y1 9 consultation ) ! ,secret>y ( ,/ate1 may adju/ ! applicable am\nts ( ! refunds & equival5cy fees "u ?is section 9 a mann] t is consi/5t ) any obligations ( ! ,unit$ ,/ates "u an int]national agreem5t1 provid$ t any su* adju/m5t does n und]m9e ! purpose ( ?is section to prev5t c>bon leakage to =eign c\ntries or result 9 h>m to dome/ic manufactur]s4 #dfif4 ,def9itions & o!r rules 7a7 ,def9itions ,= purposes ( ?is sub*apt]3 7#a7 ,associat$ emissions ,! t]m associat$ emissions means gre5h\se gas emissions attributable to v5t+1 fl>+1 & leakage across ! supply *a9 or any o!r incid5tal process4 7#b7 ,c>bon dioxide equival5t 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 ! t]m c>bon dioxide equival5t means1 ) respect to a gre5h\se gas1 ! quantity ( su* gas t has a global w>m+ pot5tial equival5t to #a metric ton ( c>bon dioxide1 z det]m9$ pursuant to table ,a-#a ( subp>t ,a ( "p #ih ( title #dj1 ,code ( ,f$]al ,regulations1 z 9 effect on ! date ( ! enactm5t ( ! ,save ,our ,future ,act4 7,b7 ,exception ,9 ! case ( me?ane1 ! t]m c>bon dioxide equival5t means ! quantity ( me?ane t has ! same global w>m+ pot5tial ov] a #bj-ye> p]iod z #a metric ton ( c>bon dioxide1 z det]m9$ 9 accordance ) ! ,f\r? ,assessm5t ,report ( ! ,int]gov]nm5tal ,panel on ,climate ,*ange4 7#c7 ,coal ,! t]m coal has ! same mean+ giv5 su* t]m "u section #dh;,a7c77#d74 7#d7 ,en]gy-int5sive manufactur$ good 7,a7 ,9 g5]al ,! t]m en]gy-int5sive manufactur$ good means any manufactur$ good 7o!r ?an any petroleum product or fossil fuel7 = :i* n less ?an #e p]c5t ( ! co/ ( :i* is attributable to en]gy co/s1 z det]m9$ by ! ,secret>y4 7,b7 ,li/ ( en]gy-int5sive manufactur$ goods 7i7 ,initial li/ ,n lat] ?an #ahj days aft] ! date ( ! enactm5t ( ?is ,act1 ! ,secret>y %all publi% a li/ ( goods :i* qualify z en]gy-int5sive manufactur$ goods4 7ii7 ,updates ,n less frequ5tly ?an annually1 ! ,secret>y %all update ! li/ publi%$ "u ?is subp>agraph4 7#e7 ,gre5h\se gas ,! t]m gre5h\se gas has ! mean+ giv5 su* t]m "u section #baa7o77#a77;,g7 ( ! ,clean ,air ,act1 z 9 effect on ! date ( ! enactm5t ( ! ,save ,our ,future ,act4 7#f7 ,natural gas ,! t]m natural gas means-- 7,a7 any product describ$ 9 section #fac;,a7e77#b71 & 7,b7 any natural gas liquids produc$ dur+ natural gas extraction1 includ+ e?ane1 propane1 normal butane1 isobut5e1 p5tanes1 & o!r hydroc>bons4 7#g7 ,petroleum product ,! t]m petroleum product has ! same mean+ giv5 su* product "u section #dfab7;a77#c7 & %all include any natural gas liquids produc$ dur+ crude oil extraction1 includ+ e?ane1 propane1 normal butane1 isobut5e1 p5tanes1 & o!r hydroc>bons4 7#h7 ,s+le-use pla/ic product ,! t]m s+le-use pla/ic product means any pla/ic product t is r\t9ely dispos$ ( aft] a s+le use 7includ+ pla/ic packag+1 film1 cups1 cutl]y1 /raws1 & bags71 unless su* product is design$ to be us$ solely = m$ical purposes4 7#i7 ,supply *a9 ,! t]m supply *a9 means extraction & process+ ( coal & natural gas1 extraction & ref9+ ( petroleum products1 & ! transmission1 transport1 /orage1 di/ribution1 import1 export1 & o!r activities relat$ to supply+ coal1 petroleum products1 & natural gas to a consum]1 n o!rwise cov]$ else:]e 9 ?is sub*apt] z det]m9$ by ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy4 7#aj7 ,ton 7,a7 ,9 g5]al ,! t]m ton means #a1jjj kilograms4 ,9 ! case ( any gre5h\se gas :i* is a gas1 ! t]m ton means ! am\nt ( su* gas 9 cubic met]s :i* is ! equival5t ( #a1jjj kilograms on a molecul> weight basis4 7,b7 ,fractional "p ( ton ,9 ! case ( a fraction ( a ton1 any fee impos$ by ?is sub*apt] on su* fraction %all be ! same fraction ( ! am\nt ( su* fee impos$ on a :ole ton4 7#aa7 ,unit$ ,/ates ,! t]m ,unit$ ,/ates has ! mean+ giv5 su* t]m by section #dfab7;a77#d74 7b7 ,o!r rules 7#a7 ,assessm5t & collection ,paym5t ( ! fee impos$ by sections #dfia1 #dfib1 & #dfic %all be assess$ & collect$ 9 ! same mann] z taxes "u ?is subtitle4 7#b7 ,regulations ,! ,secret>y %all prescribe su* regulations z may be necess>y to c>ry out ! provisions ( ?is sub*apt]4 4 7b7 ,cl]ical am5dm5t ,! table ( sub*apt]s = *apt] #ch ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new item3 ,sub*apt] ,e--,c>bon ,dioxide & ,o!r ,gre5h\se ,gas ,emission ,fees 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to p]iods beg9n+ aft] ,decemb] #ca1 #bjbb4 #ajb4 ,fees on crit]ia air pollutants 7a7 ,def9itions ,9 ?is section3 7#a7 ,adm9i/rator ,! t]m ,adm9i/rator means ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy4 7#b7 ,community ( color ,! t]m community ( color means a c5sus tract 9 :i* ! population ( any ( ! foll[+ categories ( individuals is high] ?an ! av]age population ( t category = ! ,/ate 9 :i* ! c5sus tract is locat$1 or 9 :i* ! cumulative population ( #b or m ( ! foll[+ categories is high] ?an ! ,/ate av]age population ( ^? #b or m categories3 7,a7 ,black4 7,b7 ,african ,am]ican4 7,c7 ,asian4 7,d7 ,native ,am]ican4 7,e7 ,o!r non-,:ite race4 7,f7 ,hispanic4 7,g7 ,lat9o4 7,h7 ,l+ui/ically isolat$4 7#c7 ,crit]ia air pollutant ,! t]m crit]ia air pollutant is )9 ! mean+ ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdja et seq474 7#d7 ,environm5tal ju/ice community ,! t]m environm5tal ju/ice community means-- 7,a7 a community ( color2 7,b7 a l[-income community2 & 7,c7 a ,tribal or indig5\s community4 7#e7 ,indian ,tribe ,! t]m ,indian ,tribe has ! mean+ giv5 ! t]m 9 section #d ( ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act 7#be ,u4,s4,c4 #ecjd74 7#f7 ,l[-income community ,! t]m l[-income community means a c5sus tract 9 :i*-- 7,a7 ! pov]ty rate is at lea/ #bj p]c5t2 or 7,b7 ! m$ian family income does n exce$-- 7i7 if ! c5sus tract is n locat$ )9 a metropolitan area1 #hj p]c5t ( ! /atewide m$ian income2 or 7ii7 if ! c5sus tract is locat$ )9 a metropolitan area1 #hj p]c5t ( ! great] (-- 7,i7 ! /atewide m$ian income2 & 7,,ii7 ! m$ian income ( ! metropolitan area4 7#g7 ,major s\rce ,! t]m major s\rce has ! mean+ giv5 ! t]m 9 section #eja ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gffa74 7#h7 ,native ,am]ican ,! t]m ,native ,am]ican means-- 7,a7 an ,indian 7z def9$ 9 section #d ( ! ,indian ,self-,det]m9ation & ,education ,assi/ance ,act 7#be ,u4,s4,c4 #ecjd772 7,b7 a native ,hawaiian 7z def9$ 9 section #bja7;a7 ( ! ,hawaiian ,homes ,commission ,act1 #aibj 7#db ,/at4 #ajh1 *apt] #db772 7,c7 a ,native 7z def9$ 9 section #c ( ! ,alaska ,native ,claims ,settlem5t ,act 7#dc ,u4,s4,c4 #afjb772 & 7,d7 a ,native ,am]ican ,pacific ,isl&] 7z def9$ 9 section #hae ( ! ,native ,am]ican ,programs ,act ( #aigd 7#db ,u4,s4,c4 #biib;c774 7#i7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury4 7#aj7 ,tribal or indig5\s community ,! t]m ,tribal or indig5\s community ref]s to a population ( individuals :o are memb]s (-- 7,a7 an ,indian ,tribe2 7,b7 an ,alaska ,native or ,native ,hawaiian community or organization2 or 7,c7 any o!r community ( indig5\s p locat$ 9 a ,/ate4 7b7 ,monitor+ requirem5t ,beg9n+ on ,janu>y #a1 #bjbc1 ! own] or op]ator ( ea* major s\rce %all ensure t ! major s\rce has cont9u\s emission monitor+ sy/ems in/all$ t are capable ( volumetric monitor+ ( all emissions ( crit]ia air pollutants f smoke /acks & exhau/ outlets ( ! major s\rce4 7c7 ,report+ requirem5t 7#a7 ,major s\rces 7,a7 ,9 g5]al ,! own] or op]ator ( ea* major s\rce %all submit to ! ,adm9i/rator on a mon?ly basis all data collect$ by ! cont9u\s emission monitor+ sy/em = t major s\rce requir$ "u subsection 7b7 ) respect to ea* crit]ia air pollutant4 7,b7 ,c]tification ,:5 submitt+ data "u subp>agraph 7,a71 ! own] or op]ator %all c]tify to ! ,adm9i/rator t ! data be+ submitt$ are correct4 7,c7 ,civil p5alty 7i7 ,failure to report ,an own] or op]ator t is requir$ to submit data "u subp>agraph 7,a7 = a mon? t fails to d s by ! #e? day ( ! mon? aft] ! mon? = :i* data are requir$ to be submitt$ %all be assess$ a f9e ( #bj1jjj = ea* day until ! requir$ data are submitt$4 7ii7 ,false data ,an own] or op]ator t is requir$ to submit data "u subp>agraph 7,a7 = a mon? t kn[+ly submits to ! ,adm9i/rator false data %all be assess$ a f9e ( #aj1jjj1jjj4 7#b7 ,public availability ,n lat] ?an #cj days aft] ! date on :i* ! ,adm9i/rator receives data submitt$ "u p>agraph 7#a71 ! ,adm9i/rator %all make ! data publicly available on a website ( ! ,adm9i/rator4 7#c7 ,transf] ( data ,! ,adm9i/rator %all transf] ! data submitt$ "u p>agraph 7#a7 to ! ,secret>y = ! purpose ( c>ry+ out subsection 7d74 7d7 ,annual emissions fee 7#a7 ,9 g5]al ,beg9n+ 9 cal5d> ye> #bjbd1 ! ,secret>y %all assess f ! own] or op]ator ( ea* major s\rce )9 an environm5tal ju/ice community or )9 #a mile ( an environm5tal ju/ice community an annual emissions fee4 7#b7 ,fee am\nt ,subject to p>agraph 7#c71 ! annual emissions fee = a major s\rce "u p>agraph 7#a7 %all be 9 an am\nt equal to ! sum (-- 7,a7 ! am\nt obta9$ by multiply+-- 7i7 ! quantity1 9 p\nds1 ( oxides ( nitrog5 emitt$ by ! major s\rce dur+ ! previ\s cal5d> ye>1 z det]m9$ us+ ! data submitt$ to ! ,adm9i/rator "u subsection 7c72 & 7ii7 #f4cj2 7,b7 ! am\nt obta9$ by multiply+-- 7i7 ! quantity1 9 p\nds1 ( ,,pm#b4e emitt$ by ! major s\rce dur+ ! previ\s cal5d> ye>1 z det]m9$ us+ ! data submitt$ to ! ,adm9i/rator "u subsection 7c72 & 7ii7 #ch4ij2 & 7,c7 ! am\nt obta9$ by multiply+-- 7i7 ! quantity1 9 p\nds1 ( sulfur dioxide emitt$ by ! major s\rce dur+ ! previ\s cal5d> ye>1 z det]m9$ us+ ! data submitt$ to ! ,adm9i/rator "u subsection 7c72 & 7ii7 #ah4jj4 7#c7 ,inflation adju/m5t ,beg9n+ 9 cal5d> ye> #bjbe & = ea* cal5d> ye> !reaft]1 ! ,secret>y %all adju/ ! am\nts describ$ 9 subp>agraphs 7,a77ii71 7,b77ii71 & 7,c77ii7 ( p>agraph 7#b7 to reflect *anges = ! #ab-mon? p]iod end+ ! prec$+ ,novemb] #cj 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 7e7 ,report ,n lat] ?an ,janu>y #a1 #bjbh1 ! ,secret>y1 9 conjunction ) ! ,adm9i/rator1 %all submit to ,congress & make public a report t assesses ! effect ( ?is ,act1 & ! am5dm5ts made by ?is ,act1 on-- 7#a7 gre5h\se gas emissions2 7#b7 emissions ( crit]ia air pollutants2 & 7#c7 public heal?1 ) a p>ticul> emphasis on evaluat+ ! effects on air quality 9 environm5tal ju/ice communities4 ,,ii ,return+ fee rev5ue to ! ,am]ican p #bja4 ,fee rev5ue rebates to individuals 7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] section #fdbh;,b ! foll[+ new section3 #fdbh;,c4 ,fee rev5ue rebates to individuals 7a7 ,9 g5]al ,9 ! case ( an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by subtitle ,a = ! taxable ye> an am\nt equal to ! rebate am\nt det]m9$ = su* taxable ye>4 7b7 ,rebate am\nt ,= purposes ( ?is section1 ! t]m rebate am\nt means1 ) respect to any taxpay] = any taxable ye>1 ! sum (-- 7#a7 #hjj 7#a1fjj 9 ! case ( a jo9t return71 plus 7#b7 #cjj multipli$ by ! numb] ( dep5d5ts ( ! taxpay] = su* taxable ye>4 7c7 ,eligible individual ,= purposes ( ?is section1 ! t]m eligible individual means any individual o!r ?an-- 7#a7 any nonresid5t ali5 individual1 7#b7 any individual :o is a dep5d5t ( ano!r taxpay] = a taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* ! individual's taxable ye> beg9s1 & 7#c7 an e/ate or tru/4 7d7 ,limitation bas$ on adju/$ gross income 7#a7 ,9 g5]al ,! am\nt ( ! cr$it all[$ by subsection 7a7 7det]m9$ )\t reg>d to ?is subsection & subsection 7f77 %all be r$uc$ 7b n bel[ z]o7 by ! am\nt :i* be>s ! same ratio to su* cr$it 7z s det]m9$7 z-- 7,a7 ! excess (-- 7i7 ! taxpay]'s adju/$ gross income = su* taxable ye>1 ov] 7ii7 #ge1jjj1 be>s to 7,b7 #e1jjj4 7#b7 ,special rules 7,a7 ,jo9t return or surviv+ sp\se ,9 ! case ( a jo9t return or a surviv+ sp\se 7z def9$ 9 section #b7;a771 p>agraph 7#a7 %all be appli$ by sub/itut+ #aej1jjj = #ge1jjj & #aj1jjj = #e1jjj4 7,b7 ,head ( h\sehold ,9 ! case ( a head ( h\sehold 7z def9$ 9 section #b7;b771 p>agraph 7#a7 %all be appli$ by sub/itut+ #aab1ejj = #ge1jjj & #g1ejj = #e1jjj4 7e7 ,def9itions & special rules 7#a7 ,dep5d5t def9$ ,= purposes ( ?is section1 ! t]m dep5d5t has ! mean+ giv5 su* t]m by section #aeb4 7#b7 ,id5tification numb] requirem5t 7,a7 ,9 g5]al ,9 ! case ( a return o!r ?an a jo9t return1 ! #hjj am\nt 9 subsection 7b77#a7 %all be treat$ z be+ z]o unless ! taxpay] includes ! valid id5tification numb] ( ! taxpay] on ! return ( tax = ! taxable ye>4 7,b7 ,jo9t returns ,9 ! case ( a jo9t return1 ! #a1fjj am\nt 9 subsection 7b77#a7 %all be treat$ z be+-- 7i7 #hjj if ! valid id5tification numb] ( only #a sp\se is includ$ on ! return ( tax = ! taxable ye>1 & 7ii7 z]o if ! valid id5tification numb] ( nei!r sp\se is s includ$4 7,c7 ,dep5d5ts ,a dep5d5t %all n be tak5 into acc\nt "u subsection 7b77#b7 unless ! valid id5tification numb] ( su* dep5d5t is includ$ on ! return ( tax = ! taxable ye>4 7,d7 ,valid id5tification numb] 7i7 ,9 g5]al ,= purposes ( ?is p>agraph1 ! t]m valid id5tification numb] means a social security numb] issu$ to an individual by ! ,social ,security ,adm9i/ration on or be=e ! due date = fil+ ! return = ! taxable ye>4 7ii7 ,adoption taxpay] id5tification numb] ,= purposes ( subp>agraph 7,c71 9 ! case ( a dep5d5t :o is adopt$ or plac$ = adoption1 ! t]m valid id5tification numb] %all include ! adoption taxpay] id5tification numb] ( su* dep5d5t4 7,e7 ,special rule = memb]s ( ! ,arm$ ,=ces ,subp>agraph 7,b7 %all n apply 9 ! case :]e at lea/ #a sp\se 0 a memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates at any "t dur+ ! taxable ye> & ! valid id5tification numb] ( at lea/ #a sp\se is includ$ on ! return ( tax = ! taxable ye>4 7,f7 ,coord9ation ) c]ta9 advance paym5ts ,9 ! case ( any paym5t det]m9$ pursuant to subsection 7g77#f71 a valid id5tification numb] %all be treat$ = purposes ( ?is p>agraph z includ$ on ! taxpay]'s return ( tax if su* valid id5tification numb] is available to ! ,secret>y z describ$ 9 su* subsection4 7,g7 ,ma!matical or cl]ical error au?ority ,any omission ( a correct valid id5tification numb] requir$ "u ?is p>agraph %all be treat$ z a ma!matical or cl]ical error = purposes ( apply+ section #fbac7;g77#b7 to su* omission4 7#c7 ,cr$it treat$ z refundable ,! cr$it all[$ by subsection 7a7 %all be treat$ z all[$ by subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a4 7#d7 ,inflation adju/m5t 7,a7 ,9 g5]al ,9 ! case ( a taxable ye> beg9n+ aft] #bjbc1 ! doll> am\nts 9 subsection 7b7 & 7d7 %all ea* be increas$ by an am\nt equal to-- 7i7 su* doll> am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjbb = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 7,b7 ,r\nd+ ,if any am\nt z increas$ "u subp>agraph 7,a7 is n a multiple ( #a1 su* am\nt %all be r\nd$ to ! ne>e/ :ole doll> am\nt4 7f7 ,coord9ation ) advance refunds ( cr$it 7#a7 ,r$uction ( refundable cr$it ,! am\nt ( ! cr$it :i* w\ld 7b = ?is p>agraph7 be all[able "u subsection 7a7 %all be r$uc$ 7b n bel[ z]o7 by ! aggregate refunds & cr$its made or all[$ to ! taxpay] 7or1 except z o!rwise provid$ by ! ,secret>y1 any dep5d5t ( ! taxpay]7 "u subsection 7g74 ,any failure to s r$uce ! cr$it %all be treat$ z aris+ out ( a ma!matical or cl]ical error & assess$ accord+ to section #fbac7;b77#a74 7#b7 ,jo9t returns ,except z o!rwise provid$ by ! ,secret>y1 9 ! case ( a refund or cr$it made or all[$ "u subsection 7g7 ) respect to a jo9t return1 half ( su* refund or cr$it %all be treat$ z hav+ be5 made or all[$ to ea* individual fil+ su* return4 7g7 ,advance refunds & cr$its 7#a7 ,9 g5]al ,subject to p>agraphs 7#e7 & 7#f71 ea* individual :o 0 an eligible individual = su* individual's fir/ taxable ye> beg9n+ 9 ! cal5d> ye> :i* began #b ye>s prior to ! beg9n+ ( ! taxable ye> describ$ 9 subsection 7a7 %all be treat$ z hav+ made a paym5t aga9/ ! tax impos$ by *apt] #a = su* taxable ye> 9 an am\nt equal to ! advance refund am\nt = su* taxable ye>4 7#b7 ,advance refund am\nt 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a71 ! advance refund am\nt is ! am\nt t w\ld h be5 all[$ z a cr$it "u ?is section = su* taxable ye> if ?is section 7o!r ?an subsection 7f7 & ?is subsection7 _h appli$ to su* taxable ye>4 7,b7 ,treatm5t ( deceas$ individuals ,= purposes ( det]m9+ ! advance refund am\nt ) respect to su* taxable ye>-- 7i7 any individual :o 0 deceas$ be=e ! beg9n+ ( ! taxable ye> describ$ 9 subsection 7a7 %all be treat$ = purposes ( apply+ subsection 7e77#b7 9 ! same mann] z if ! valid id5tification numb] ( su* p]son 0 n includ$ on ! return ( tax = su* taxable ye> 7except t subp>agraph 7,e7 !re( %all n apply71 7ii7 not)/&+ clause 7i71 9 ! case ( a jo9t return ) respect to :i* only #a sp\se is deceas$ be=e ! beg9n+ ( ! taxable ye> describ$ 9 subsection 7a71 su* deceas$ sp\se 0 a memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates at any "t dur+ ! taxable ye>1 & ! valid id5tification numb] ( su* deceas$ sp\se is includ$ on ! return ( tax = ! taxable ye>1 ! valid id5tification numb] ( #a 7& only #a7 sp\se %all be treat$ z includ$ on ! return ( tax = ! taxable ye> = purposes ( apply+ subsection 7e77#b77;,b7 ) respect to su* jo9t return1 & 7iii7 no am\nt %all be det]m9$ "u subsection 7e77#b7 ) respect to any dep5d5t ( ! taxpay] if ! taxpay] 7bo? sp\ses 9 ! case ( a jo9t return7 0 deceas$ be=e ! beg9n+ ( ! taxable ye> describ$ 9 subsection 7a74 7#c7 ,tim+ & mann] ( paym5ts 7,a7 ,tim+ ,! ,secret>y %all1 subject to ! provisions ( ?is title1 refund or cr$it any ov]paym5t attributable to ?is subsection 9 ! mann] describ$ 9 subp>agraph 7,d74 ,no refund or cr$it %all be made or all[$ "u ?is subsection aft] ! end ( ! taxable ye> describ$ 9 subsection 7a74 7,b7 ,deliv]y ( paym5ts ,not)/&+ any o!r provision ( law1 ! ,secret>y may c]tify & disburse refunds payable "u ?is subsection electronically to-- 7i7 any acc\nt to :i* ! payee receiv$ or au?oriz$1 on or aft] ,janu>y #a ( ! cal5d> ye> describ$ 9 p>agraph 7#a71 a refund ( taxes "u ?is title or ( a ,f$]al paym5t 7z def9$ 9 section #cccb ( title #ca1 ,unit$ ,/ates ,code71 7ii7 any acc\nt belong+ to a payee f :i* t individual1 on or aft] ,janu>y #a ( ! cal5d> ye> describ$ 9 p>agraph 7#a71 made a paym5t ( taxes "u ?is title1 or 7iii7 any ,treasury-sponsor$ acc\nt 7z def9$ 9 section #bjh4b ( title #ca1 ,code ( ,f$]al ,regulations74 7,c7 ,waiv] ( c]ta9 rules ,not)/&+ section #ccbe ( title #ca1 ,unit$ ,/ates ,code1 or any o!r provision ( law1 ) respect to any paym5t ( a refund "u ?is subsection1 a disburs+ (ficial 9 ! executive bran* ( ! ,unit$ ,/ates ,gov]nm5t may modify paym5t in=mation receiv$ f an (fic] or employee describ$ 9 section #ccbe7;a77#a77;,b7 ( su* title = ! purpose ( facilitat+ ! accurate & effici5t deliv]y ( su* paym5t4 ,except 9 cases ( fraud or reckless neglect1 no liability "u section #ccbe1 #cebg1 #cebh1 or #cebi ( title #ca1 ,unit$ ,/ates ,code1 %all be impos$ ) respect to paym5ts made "u ?is subp>agraph4 7,d7 ,paym5t s*$ule ,) respect to any refund payable "u ?is subsection = any taxable ye>1 ! ,secret>y %all make #b paym5ts1 ea* equal to #ej p]c5t ( su* refund1 to ! payee-- 7i7 = ! fir/ paym5t1 n lat] ?an #cj days be=e ! beg9n+ ( su* taxable ye>1 & 7ii7 = ! second paym5t1 n lat] ?an #ahj days aft] disbursem5t ( ! paym5t describ$ 9 clause 7i74 7#d7 ,no int]e/ ,no int]e/ %all be all[$ on any ov]paym5t attributable to ?is subsection4 7#e7 ,application to c]ta9 individuals :o h n fil$ a rec5t return ( tax at "t ( det]m9ation 7,a7 ,9 g5]al ,9 ! case ( any individual :o1 at ! "t ( any det]m9ation made pursuant to p>agraph 7#c71 has fil$ a tax return = nei!r ! ye> describ$ 9 p>agraph 7#a7 nor = ! subsequ5t ye>1 ! ,secret>y may apply p>agraph 7#a7 on ! basis ( in=mation available to ! ,secret>y &1 on ! basis ( su* in=mation1 may det]m9e ! advance refund am\nt ) respect to su* individual )\t reg>d to subsection 7d74 7,b7 ,paym5t to repres5tative payees & fiduci>ies ,9 ! case ( any paym5t det]m9$ pursuant to subp>agraph 7,a71 su* paym5t may be made to an individual or organization s]v+ z ! eligible individual's repres5tative payee or fiduci>y = a f$]al b5efit program & ! entire am\nt ( su* paym5t s made %all be us$ only = ! b5efit ( ! individual :o is entitl$ to ! paym5t4 7#f7 ,special rule relat$ to "t ( fil+ return ,solely = purposes ( ?is subsection1 a return ( tax %all n be treat$ z fil$ until su* return has be5 process$ by ! ,int]nal ,rev5ue ,s]vice4 7#g7 ,notice to taxpay] ,z soon z practicable aft] ! date on :i* ! ,secret>y di/ribut$ any paym5t to an eligible taxpay] pursuant to ?is subsection1 notice %all be s5t by mail to su* taxpay]'s la/ kn[n address4 ,su* notice %all indicate ! me?od by :i* su* paym5t 0 made1 ! am\nt ( su* paym5t1 a phone numb] = an appropriate po9t ( contact at ! ,int]nal ,rev5ue ,s]vice to report any error ) respect to su* paym5t1 & su* o!r in=mation z ! ,secret>y det]m9es appropriate4 7h7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y or appropriate to c>ry out ! purposes ( ?is section1 includ+-- 7#a7 regulations or o!r guidance provid+ taxpay]s ! opportunity to provide ! ,secret>y in=mation suffici5t to all[ ! ,secret>y to make paym5ts to su* taxpay]s "u subsection 7g7 7includ+ ! det]m9ation ( ! am\nt ( su* paym5t7 if su* in=mation is n o!rwise available to ! ,secret>y1 & 7#b7 regulations or o!r guidance to ensure to ! maximum ext5t adm9i/ratively practicable t1 9 det]m9+ ! am\nt ( any cr$it "u subsection 7a7 & any cr$it or refund "u subsection 7g71 an individual is n tak5 into acc\nt m ?an once1 includ+ by diff]5t taxpay]s & includ+ by reason ( a *ange 9 jo9t return /atus or dep5d5t /atus betwe5 ! taxable ye> = :i* an advance refund am\nt is det]m9$ & ! taxable ye> = :i* a cr$it "u subsection 7a7 is det]m9$4 7i7 ,outrea* ,! ,secret>y %all c>ry out a robu/ & compreh5sive outrea* program to ensure t all taxpay]s describ$ 9 subsection 7h77#a7 le>n ( _! eligibility = ! advance refunds & cr$its "u subsection 7g72 are advis$ ( ! opportunity to receive su* advance refunds & cr$its z provid$ "u subsection 7h77#a72 & are provid$ assi/ance 9 apply+ = su* advance refunds & cr$its4 ,9 conduct+ su* outrea* program1 ! ,secret>y %all coord9ate ) o!r gov]nm5t1 ,/ate1 & local ag5cies2 f$]al p>tn]s2 & community-bas$ nonpr(it organizations t regul>ly int]face ) su* taxpay]s4 4 7b7 ,treatm5t ( c]ta9 possessions 7#a7 ,paym5ts to possessions ) mirror code tax sy/ems ,! ,secret>y ( ! ,treasury %all pay to ea* possession ( ! ,unit$ ,/ates :i* has a mirror code tax sy/em am\nts equal to ! loss 7if any7 to t possession by reason ( ! am5dm5ts made by ?is section4 ,su* am\nts %all be det]m9$ by ! ,secret>y ( ! ,treasury bas$ on in=mation provid$ by ! gov]nm5t ( ! respective possession4 7#b7 ,paym5ts to o!r possessions ,! ,secret>y ( ! ,treasury %all pay to ea* possession ( ! ,unit$ ,/ates :i* does n h a mirror code tax sy/em am\nts e/imat$ by ! ,secret>y ( ! ,treasury z be+ equal to ! aggregate b5efits 7if any7 t w\ld h be5 provid$ to resid5ts ( su* possession by reason ( ! am5dm5ts made by ?is section if a mirror code tax sy/em _h be5 9 effect 9 su* possession4 ,! prec$+ s5t5ce %all n apply unless ! respective possession has a plan1 :i* has be5 approv$ by ! ,secret>y ( ! ,treasury1 "u :i* su* possession w promptly di/ribute su* paym5ts to its resid5ts4 7#c7 ,inclusion ( adm9i/rative exp5ses ,! ,secret>y ( ! ,treasury %all pay to ea* possession ( ! ,unit$ ,/ates to :i* ! ,secret>y makes a paym5t "u p>agraph 7#a7 or 7#b7 an am\nt equal to ! less] (-- 7,a7 ! increase 7if any7 ( ! adm9i/rative exp5ses ( su* possession-- 7i7 9 ! case ( a possession describ$ 9 p>agraph 7#a71 by reason ( ! am5dm5ts made by ?is section1 & 7ii7 9 ! case ( a possession describ$ 9 p>agraph 7#b71 by reason ( c>ry+ out ! plan describ$ 9 su* p>agraph1 or 7,b7 #ejj1jjj 7#aj1jjj1jjj 9 ! case ( ,pu]to ,rico74 ,! am\nt describ$ 9 subp>agraph 7,a7 %all be det]m9$ by ! ,secret>y ( ! ,treasury bas$ on in=mation provid$ by ! gov]nm5t ( ! respective possession4 7#d7 ,coord9ation ) cr$it all[$ aga9/ unit$ /ates income taxes ,no cr$it %all be all[$ aga9/ ,unit$ ,/ates income taxes "u section #fdbh;,c ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 nor %all any cr$it or refund be made or all[$ "u subsection 7g7 ( su* section1 to any p]son-- 7,a7 to :om a cr$it is all[$ aga9/ taxes impos$ by ! possession by reason ( ! am5dm5ts made by ?is section1 or 7,b7 :o is eligible = a paym5t "u a plan describ$ 9 p>agraph 7#b74 7#e7 ,mirror code tax sy/em ,= purposes ( ?is subsection1 ! t]m mirror code tax sy/em means1 ) respect to any possession ( ! ,unit$ ,/ates1 ! income tax sy/em ( su* possession if ! income tax liability ( ! resid5ts ( su* possession "u su* sy/em is det]m9$ by ref]5ce to ! income tax laws ( ! ,unit$ ,/ates z if su* possession 7 ! ,unit$ ,/ates4 7#f7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 ! paym5ts "u ?is subsection %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7c7 ,adm9i/rative provisions 7#a7 ,def9ition ( defici5cy ,section #fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #fdbh;,a1 & #fdbh;,b & ins]t+ #fdbh;,a1 #fdbh;,b1 & #fdbh;,c4 7#b7 ,exception f r$uction or (fset ,any refund payable by reason ( section #fdbh;,c7g7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 or any su* refund payable by reason ( subsection 7b7 ( ?is section1 %all n be-- 7,a7 subject to r$uction or (fset pursuant to section #cgaf or #cgbj;,a ( title #ca1 ,unit$ ,/ates ,code1 7,b7 subject to r$uction or (fset pursuant to subsection 7c71 7d71 7e71 or 7f7 ( section #fdjb ( ! ,int]nal ,rev5ue ,code ( #aihf1 or 7,c7 r$uc$ or (fset by o!r assess$ ,f$]al taxes t w\ld o!rwise be subject to levy or collection4 7#c7 ,con=m+ am5dm5ts 7,a7 ,p>agraph 7#b7 ( section #acbd7;b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ #fdbh;,c1 aft] #fdbh;,b14 7,b7 ,! table ( sections = sub*apt] ,b ( *apt] #fe ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] ! item relat+ to section #fdbh;,b ! foll[+ new item3 ,sec4 #fdbh;,c4 ,fee rev5ue rebates to individuals4 4 7d7 ,effective date ,?is section1 & ! am5dm5ts made by ?is section1 %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbb4 #bjb4 ,/ate-bas$ co/ mitigation grant program 7a7 ,9 g5]al ,! ,secret>y ( ! ,treasury %all provide to ea* ,/ate & ea* eligible ,indian tribe t meets ! requirem5ts ( subsection 7d7 a co/ mitigation grant = ea* cal5d> ye> aft] #bjbb 9 an am\nt det]m9$ "u subsection 7c74 7b7 ,use ( funds ,a ,/ate or eligible ,indian tribe receiv+ a co/ mitigation grant "u ?is section %all use ! grant to assi/ ) ! transition to a l[-c>bon economy1 includ+-- 7#a7 to assi/ l[-income h\seholds 9 r$uc+ en]gy exp5ses & meet+ co/ increases attributable to ! fees impos$ "u sub*apt] ,e ( *apt] #ch ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is ,act71 includ+ ?\gh wea!rization & en]gy effici5cy programs2 7#b7 to assi/ rural h\seholds 9 r$uc+ en]gy exp5ses & meet+ su* increases attributable to su* fees1 includ+ ?\gh wea!rization & en]gy effici5cy programs2 7#c7 to provide job tra9+ & work] transition assi/ance1 ) priority giv5 to work]s & =m] work]s 9 fossil-fuel relat$ indu/ries2 7#d7 to assi/ ! ,/ate or eligible ,indian tribe 9 deal+ ) climate *ange or ! transition to a l[-c>bon economy2 or 7#e7 to address ! legacy co/s ( fossil fuel developm5t4 7c7 ,am\nt ( grant 7#a7 ,am\nts = ,/ates ,! am\nt ( ! co/ mitigation grant made to any ,/ate = any cal5d> ye> %all be equal to ! product (-- 7,a7 an am\nt equal to-- 7i7 ! annual grant limitation det]m9$ "u p>agraph 7#d7 = su* cal5d> ye>2 m9us 7ii7 #c p]c5t ( ! am\nt describ$ 9 clause 7i72 & 7,b7 ! ,/ate allocation p]c5tage = ! ,/ate 7det]m9$ "u p>agraph 7#b774 7#b7 ,/ate allocation p]c5tage ,! ,/ate allocation p]c5tage = a ,/ate is ! am\nt 7express$ z a p]c5tage7 equal to ! quoti5t (-- 7,a7 ! population ( su* ,/ate 7z report$ 9 ! mo/ rec5t dec5nial c5sus72 & 7,b7 ! population ( all ,/ates 7z report$ 9 ! mo/ rec5t dec5nial c5sus74 7#c7 ,am\nts = ,eligible ,indian ,tribes ,! am\nt ( ! co/ mitigation grant made to any eligible ,indian tribe = any cal5d> ye> %all be an am\nt equal to ! quoti5t (-- 7,a7 #c p]c5t ( ! annual grant limitation det]m9$ "u p>agraph 7#d7 = su* cal5d> ye>2 divid$ by 7,b7 ! total numb] ( eligible ,indian tribes t h appli$ = a grant = su* cal5d> ye> & satisfy ! requirem5ts "u subsection 7d74 7#d7 ,annual appropriation = grants 7,a7 ,9 g5]al ,! annual grant limitation is #aj1jjj1jjj1jjj4 7,b7 ,inflation adju/m5t 7i7 ,9 g5]al ,9 ! case ( any cal5d> ye> aft] #bjbc1 ! #aj1jjj1jjj1jjj am\nt 9 subp>agraph 7,a7 %all be increas$ by an am\nt equal to-- 7,i7 su* doll> am\nt2 multipli$ by 7,,ii7 ! p]c5tage 7if any7 by :i*-- 7aa7 ! ,,cpi = ! prec$+ cal5d> ye>2 exce$s 7bb7 ! ,,cpi = cal5d> ye> #bjbb4 7ii7 ,,cpi ,rules simil> to ! rules ( p>agraphs 7#d7 & 7#e7 ( section #a7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all apply = purposes ( ?is subp>agraph4 7#e7 ,r$i/ribution ,9 any case 9 :i* "o or m ,/ates d n meet ! requirem5ts describ$ 9 subsection 7d7 = a cal5d> ye>1 an am\nt equal to ! ,/ate allocation p]c5tage = su* ,/ate or ,/ates %all be di/ribut$ to ea* ,/ate :i* did meet su* conditions 9 an am\nt equal to ! product (-- 7,a7 su* am\nt2 & 7,b7 ! ,/ate allocation p]c5tage ( su* ,/ate 7det]m9$ by n tak+ into acc\nt "u p>agraph 7#b77;,b7 ! population ( any ,/ate :i* did n meet ! requirem5ts ( subsection 7d7 = su* cal5d> ye>74 7d7 ,requirem5ts = receipt ( grant ,a ,/ate or eligible ,indian tribe is eligible to receive a co/ mitigation grant = any cal5d> ye> if-- 7#a7 ! *ief executive (fic] ( ! ,/ate or eligible ,indian tribe c]tifies t ! ,/ate or eligible ,indian tribe w use su* grant 9 a mann] consi/5t ) subsection 7b72 7#b7 ! ,/ate or eligible ,indian tribe has fil$ ) ! ,secret>y ( ! ,treasury a plan cov]+ ! cal5d> ye> :i* details ! use ( ! funds receiv$ "u ! grant2 7#c7 ! ,/ate or eligible ,indian tribe agrees to comply ) any audit requirem5ts "u subsection 7e72 & 7#d7 ! ,/ate or eligible ,indian tribe has compli$ ) ! requirem5ts ( ?is section = all prec$+ ye>s or ! ,/ate or eligible ,indian tribe has rem$i$ all prior noncompliance to ! satisfaction ( ! ,secret>y ( ! ,treasury4 7e7 ,audits ,! ,secret>y ( ! ,treasury %all audit ! ,/ate or eligible ,indian tribe use ( grants "u ?is section to ensure su* uses comply ) ! requirem5ts ( ?is section & ) ! uses id5tifi$ by ! ,/ate or eligible ,indian tribe "u subsection 7d77#b74 ,! ,secret>y may )hold a grant "u ?is section if ! ,secret>y det]m9es t a ,/ate or eligible ,indian tribe has n compli$ ) su* requirem5ts4 7f7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,/ate ,! t]m ,/ate includes ! ,di/rict ( ,columbia1 ! ,commonweal? ( ,pu]to ,rico1 ,guam1 ,am]ican ,samoa1 ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s1 & ! ,unit$ ,/ates ,virg9 ,isl&s4 7#b7 ,eligible ,indian tribe ,! t]m eligible ,indian tribe means has ! same mean+ giv5 ! t]m tribe 9 section #aea4b7;b7 ( title #be1 ,code ( ,f$]al ,regulations4 7g7 ,appropriations ,= any fiscal ye>1 !re is h]eby appropriat$ an am\nt equal to ! annual grant limitation det]m9$ "u subsection 7c77#c7 = ! cal5d> ye> 9 :i* su* fiscal ye> beg9s4 ,,iii ,assi/ance to ,en]gy ,vet]ans & _! ,communities #cja4 ,(fice ( ,en]gy ,vet]ans ,assi/ance 7a7 ,e/abli%m5t ( (fice ,!re is e/abli%$ )9 ! ,dep>tm5t ( ! ,treasury an (fice to be kn[n z ! ,(fice ( ,en]gy ,vet]ans ,assi/ance4 ,! ,(fice ( ,en]gy ,vet]ans ,assi/ance %all be head$ by an ,assi/ant ,secret>y :o %all be appo9t$ by ! ,secret>y ( ! ,treasury 7ref]r$ to 9 ?is section z ! ,secret>y74 7b7 ,responsibilities ( ,assi/ant ,secret>y ,! ,secret>y1 act+ ?r\gh ! ,assi/ant ,secret>y1 %all be responsible =-- 7#a7 hir+ p]sonnel & mak+ employm5t decisions ) reg>d to su* p]sonnel2 7#b7 issu+ su* regulations z may be necess>y to c>ry out ! purposes ( ?is section2 7#c7 ent]+ into coop]ative agreem5ts ) o!r ag5cies & dep>tm5ts to ensure ! effici5cy ( ! adm9i/ration ( ?is section2 7#d7 det]m9+ eligibility = b5efits provid$ "u ?is section & provid+ su* b5efits to qualifi$ individuals2 7#e7 prev5t+ fraud & abuse relat+ to su* b5efits2 7#f7 e/abli%+ & ma9ta9+ a sy/em ( records relat+ to ! adm9i/ration ( ?is section2 7#g7 ensur+ t ! ,(fice ( ,en]gy ,vet]ans ,assi/ance is design$ a mann] t maximizes effici5cy & ease ( use by qualifi$ individuals1 :i* may include e/abli%m5t & deploym5t ( mobile field or satellite (fices )9 eligible c\nties 7z def9$ 9 section #cjb7;a77#a772 & 7#h7 adm9i/]+ ! program e/abli%$ "u section #cjb4 7c7 ,au?orization ( appropriations ,beg9n+ 9 fiscal ye> #bjbb & 9 ea* fiscal ye> !reaft]1 !re is au?oriz$ to be appropriat$1 out ( moneys 9 ! ,treasury n o!rwise appropriat$1 su* sums z may be necess>y 7n to exce$ #ej1jjj1jjj = ea* fiscal ye>7 to adm9i/] ! (fice e/abli%$ "u subsection 7a74 7d7 ,adm9i/ration 7#a7 ,notification ,n lat] ?an ! date :i* is #d mon?s prior to ! closure ( a coal m9e or coal p[] plant1 ! op]ator ( su* m9e or plant %all provide notice to ! ,secret>y ) respect to su* closure1 includ+ su* in=mation z is deem$ necess>y by ! ,secret>y to det]m9e ! eligibility ( any =m] employee ( su* m9e or plant = any b5efits provid$ "u ?is section1 z well z ! am\nt ( su* b5efits4 7#b7 ,closure ,= purposes ( ?is section1 ! t]m closure means-- 7,a7 ) respect to any coal m9e1 any r$uction 9 production occurr+ aft] ! date ( enactm5t ( ?is ,act :i* is accompani$ by p]man5t lay(fs2 & 7,b7 ) respect to any coal p[] plant1 ! p]man5t closure ( #a or m g5]at+ units occurr+ aft] ! date ( enactm5t ( ?is ,act :i* is accompani$ by p]man5t lay(fs4 7#c7 ,qualifi$ individual ,= purposes ( ?is section1 ! t]m qualifi$ individual means any individual-- 7,a7 ^: employm5t 0 t]m9at$ z ! result ( ! closure ( #a or m coal m9es or coal p[] plants2 7,b7 :o1 prior to su* closure1 0 cont9ually employ$ at #a or m su* m9es or plants-- 7i7 = a p]iod ( n less ?an #ab mon?s1 & 7ii7 = an av]age ( n less ?an #ce h\rs a week dur+ ! #ab-mon? p]iod prec$+ su* closure2 & 7,c7 = :om ! applicable in=mation has be5 provid$ to ! ,secret>y pursuant to p>agraph 7#a74 7e7 ,wage replacem5t 7#a7 ,9 g5]al ,9 ! case ( any qualifi$ individual1 dur+ ! applicable p]iod1 ! ,secret>y %all provide su* individual ) paym5ts 9 an am\nt :i*1 = ea* mon? dur+ su* p]iod1 is equival5t to ! av]age am\nt ( mon?ly remun]ation = employm5t paid to su* individual dur+ ! #ab-mon? p]iod prior to ! t]m9ation ( _! employm5t 7z describ$ 9 subsection 7d77#c77;,a774 7#b7 ,applicable p]iod ,= purposes ( ?is subsection1 ! t]m applicable p]iod means1 ) respect to any qualifi$ individual1 ! #fj-mon? p]iod subsequ5t to ! t]m9ation ( _! employm5t 7z describ$ 9 subsection 7d77#c77;,a774 7#c7 ,frequ5cy ( paym5t ,any paym5t requir$ to be provid$ to an qualifi$ individual "u ?is subsection %all be provid$ by ! ,secret>y on a basis :i* is n less frequ5t ?an once p] mon? dur+ ! applicable p]iod4 7#d7 ,adju/m5t = inflation ,= purposes ( any paym5t describ$ 9 p>agraph 7#a7 :i* is provid$ to an qualifi$ individual dur+ a cal5d> ye> beg9n+ aft] ! date t ! employm5t ( su* individual 0 t]m9at$1 su* am\nt %all be adju/$ 9 a mann] simil> to ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf = su* cal5d> ye>4 7#e7 ,tax treatm5t ,any am\nt provid$ to an qualifi$ individual "u ?is subsection %all be treat$ z-- 7,a7 gross income = purposes ( ! ,int]nal ,rev5ue ,code ( #aihf2 & 7,b7 = purposes ( section #caja ( su* ,code1 wages receiv$ by ! individual ) respect to employm5t4 7#f7 ,transf] to ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund ,!re are h]eby appropriat$ to ! ,f$]al ,old-,age & ,survivors ,insurance ,tru/ ,fund & ! ,f$]al ,disability ,insurance ,tru/ ,fund e/abli%$ "u section #bja ( ! ,social ,security ,act 7#db ,u4,s4,c4 #dja7 am\nts equal to ! am\nt ( taxes t w\ld o!rwise h be5 impos$ "u section #caaa7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf if ! am\nts provid$ to qualifi$ individuals "u ?is subsection 7 treat$ z wages paid by ! employ] ) respect to employm5t4 ,am\nts appropriat$ by ! prec$+ s5t5ce %all be transf]r$ f ! g5]al fund at su* times & 9 su* mann] z to replicate to ! ext5t possible ! transf]s :i* w\ld h o!rwise occurr$ to su* ,tru/ ,fund pursuant to ! treatm5t describ$ 9 ! prec$+ s5t5ce4 7f7 ,heal? insurance b5efits 7#a7 ,9 g5]al ,! ,secret>y %all provide ! foll[+ heal? insurance b5efits3 7,a7 ,9 ! case ( a qualifi$ individual :o is receiv+ cont9uation cov]age pursuant to "p #f ( subtitle ,b ( title ,i ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aafa et seq47 & section #dihj;,b ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! ,secret>y %all transf]1 ea* mon?1 to ! gr\p heal? plan 7or heal? insurance issu] (f]+ heal? insurance cov]age 9 connection ) su* a plan7 ( su* qualifi$ individual1 ! am\nt requir$ to cov] ! same p]c5tage ( ! qualifi$ individual's mon?ly premium 7includ+ cov]age = any qualifi$ b5efici>ies7 t su* individual's =m] employ] contribut$ t[>d su* premium dur+ ! individual's employm5t4 7,b7 ,9 ! case ( a qualifi$ individual :o is n eligible = cont9uation cov]age z describ$ 9 subp>agraph 7,a71 ! ,secret>y %all transf] to ! qualifi$ individual1 ea* mon?1 an am\nt equal to ! am\nt t ! individual's =m] employ] contribut$ ea* mon? t[>ds premiums = enrollm5t ( ! individual & qualifi$ b5efici>ies 9 a gr\p heal? plan 7includ+ any heal? insurance cov]age (f]$ 9 connection ) su* a plan71 adju/$ 9 accordance ) ! av]age increase 9 heal? insurance premiums 9 ! individual m>ket 9 ! applicable ,/ate4 ,?is am\nt %all n be consid]$ z gross income = purposes ( ! ,int]nal ,rev5ue ,code ( #aihf provid$ t ! individual provides pro( t x has be5 us$ to pur*ase heal? insurance cov]age4 7#b7 ,r$uction ( premiums payable by individuals ,9 ! case ( a qualifi$ individual & qualifi$ b5efici>ies receiv+ b5efits describ$ 9 p>agraph 7#a77;,a7 dur+ ! applicable p]iod ( cov]age describ$ 9 p>agraph 7#c77;,a71 su* individual & b5efici>ies %all be treat$ = purposes ( "p #f ( subtitle ,b ( title ,i ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aafa et seq47 & section #dihj;,b ( ! ,int]nal ,rev5ue ,code ( #aihf z hav+ paid 9 full ! am\nt ( su* premium = a mon? if su* qualifi$ individual & qualifi$ b5efici>y pays ! total mon?ly premium due1 less ! am\nt ( b5efits paid on behalf ( su* individual & b5efici>ies pursuant to p>agraph 7#a77;,a74 7#c7 ,p]iod ( cov]age ) respect to ,,cobra cont9uation cov]age ,= purposes ( ?is subsection1 ! foll[+ %all apply3 7,a7 ,9 g5]al ,subject to subp>agraph 7,b71 ) respect to a qualifi$ individual or qualifi$ b5efici>y :o is receiv+ cont9uation cov]age pursuant to "p #f ( subtitle ,b ( title ,i ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aafa et seq47 & #dihj;,b ( ! ,int]nal ,rev5ue ,code ( #aihf1 ! p]iod ( cov]age describ$ 9 section #fjb7b7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aafb7b77 & section #dihj;,b7f77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is deem$ to ext5d to ! date :i* is #e ye>s aft] t]m9ation ( ! qualifi$ individual's employm5t4 7,b7 ,end ( plan ,) respect to a qualifi$ individual & qualifi$ b5efici>ies describ$ 9 subp>agraph 7,a71 if ! employ] ceases to provide any gr\p heal? plan to any employee be=e ! p]iod ( cov]age describ$ 9 su* subp>agraph ends1 or if ! qualifi$ individual & qualifi$ b5efici>ies become ineligible = cont9uation cov]age 7o!r ?an = reasons describ$ 9 p>agraph 7#d77;,a77ii771 su* qualifi$ individual & qualifi$ b5efici>ies %all be eligible = b5efits describ$ 9 p>agraph 7#a77;,b74 7#d7 ,duration ( b5efits 7,a7 ,b5efits ) respect to ,,cobra cont9uation cov]age ,! b5efits describ$ 9 p>agraph 7#a77;,a7 %all cont9ue until ! e>li] (-- 7i7 ! date t is #e ye>s aft] closure ( a coal m9e or coal p[] plant2 or 7ii7 ! date on :i* ! qualifi$ individual or qualifi$ b5efici>y becomes ineligible = cont9uation cov]age pursuant to subp>agraph 7,c7 or 7,d77ii7 ( section #fjb7b7 ( ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aafb7b77 or clause 7iii7 or 7iv7 ( section #dihj;,b7f77#b77;,b7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7,b7 ,o!r b5efits ,! b5efits describ$ 9 p>agraph 7#a77;,b7 %all cont9ue until ! e>li] (-- 7i7 ! date t is #e ye>s aft] closure ( a coal m9e or coal p[] plant2 or 7ii7 ! date on :i* ! qualifi$ individual or qualifi$ b5efici>y becomes eligible = b5efits "u title ,,xviii ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq474 7,c7 ,special rule ,) respect to a qualifi$ individual & qualifi$ b5efici>ies1 section #fjb7b77;,c7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd & section #dihj;,b7f77#b77;,b77iii7 ( ! ,int]nal ,rev5ue ,code ( #aihf %all apply only if1 ) respect to su* individual & b5efici>ies1 at lea/ #b consecutive premium paym5ts are n made4 7#e7 ,def9itions ,9 ?is subsection-- 7,a7 ! t]ms gr\p heal? plan1 heal? insurance cov]age1 & heal? insurance issu] h ! mean+s giv5 su* t]ms 9 section #gcc ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aaia;b72 & 7,b7 ! t]m qualifi$ b5efici>y has ! mean+ giv5 su* t]m 9 section #fjg7c77;,a7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #aafg7c77;,a774 7g7 ,retirem5t sav+s contributions 7#a7 ,9 g5]al ,9 ! case ( a qualifi$ individual1 ! ,secret>y %all pay to su* individual am\nts equal to ! am\nt ( employ] contributions 7o!r ?an elective def]rals7 :i* 7 made to a qualifi$ retirem5t plan 7z def9$ 9 section #digd7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 ( ! individual z ( ! la/ mon? ! individual 0 employ$ by ! employ]4 ,su* paym5ts %all be made on ! same s*$ule z employ] contributions "u ! plan4 7#b7 ,limitation ,no paym5t %all be made "u p>agraph 7#a7 aft] ! date :i* is #fj mon?s aft] ! closure ( ! coal m9e or coal p[] plant at :i* ! individual 0 employ$1 unless su* paym5t is made ) respect to a p]iod end+ be=e su* date4 7#c7 ,tax treatm5t ( contributions ,if ! qualifi$ individual demon/rates t ! paym5ts made "u p>agraph 7#a7 are contribut$ to a qualifi$ retirem5t plan 7z s def9$7 ( ! individual1 su* paym5ts %all be treat$ = purposes ( ! ,int]nal ,rev5ue ,code ( #aihf z if !y _h be5 made z employ] contributions4 7h7 ,educational b5efits 7#a7 ,def9itions ,9 ?is subsection3 7,a7 ,*ild ,! t]m *ild means1 ) respect to any qualifi$ individual1 a son or daught] ( su* individual4 7,b7 ,public1 9-,/ate in/itution or vocational s*ool ,! t]m public1 9-,/ate in/itution or vocational s*ool means a public in/itution ( high] education 7z def9$ 9 section #aja7;a7 ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajja7;a771 or a public vocational s*ool1 ( ! ,/ate 9 :i* ! qualifi$ individual or *ild resides4 7#b7 ,9 g5]al ,! ,secret>y ( ,education %all c>ry out a program ( educational assi/ance = any qualifi$ individual & *ild ( a qualifi$ individual t is comp>able to ! program ( education assi/ance adm9i/]$ by ! ,secret>y ( ,vet]ans ,affairs "u *apt] #cc ( title #ch1 ,unit$ ,/ates ,code1 except t-- 7,a7 a qualifi$ individual1 & ea* *ild ( a qualifi$ individual1 may receive ! educational assi/ance provid$ "u ! program2 & 7,b7 ! educational assi/ance %all only be available = use-- 7i7 at a public1 9-,/ate in/itution or vocational s*ool2 or 7ii7 = a program ( tra9+ s]vices includ$ on ! mo/ rec5t li/ ( eligible tra9+ programs issu$ "u section #abb7;d7 ( ! ,work=ce ,innovation & ,opportunity ,act 7#bi ,u4,s4,c4 #caeb7;d77 by ! ,gov]nor ( ! ,/ate 9 :i* ! qualifi$ individual or *ild ( a qualifi$ individual resides4 7i7 ,appropriation ,except z provid$ 9 subsection 7c71 out ( any money 9 ! ,treasury n o!rwise appropriat$1 !re %all be appropriat$ su* sums z are necess>y to c>ry out ! purposes ( ?is section1 to rema9 available until exp5d$4 #cjb4 ,local rev5ue repl5i%m5t 7a7 ,def9itions ,9 ?is section3 7#a7 ,eligible c\nty ,! t]m eligible c\nty means a c\nty 9 :i*-- 7,a7 a coal m9e or coal p[] plant is locat$ t1 aft] ! date ( enactm5t ( ?is ,act1 ceases to produce coal or electric p[] = a p]iod ( n less ?an #ahj days2 & 7,b7 z ( ! date ( enactm5t ( ?is ,act1 n less ?an #j4a p]c5t ( all jobs are at coal m9es or coal p[] plants1 z det]m9$ by ! ,secret>y4 7#b7 ,eligible ,tribal gov]nm5t ,! t]m eligible ,tribal gov]nm5t means a ,tribal gov]nm5t 9 ! ,indian c\ntry ( :i*-- 7,a7 a coal m9e or coal p[] plant is locat$ t1 aft] ! date ( enactm5t ( ?is ,act1 ceases to produce coal or electric p[] = a p]iod ( n less ?an #ahj days2 & 7,b7 z ( ! date ( enactm5t ( ?is ,act1 n less ?an #j4a p]c5t ( all jobs are at coal m9es or coal p[] plants1 z det]m9$ by ! ,secret>y4 7#c7 ,indian c\ntry ,! t]m ,indian c\ntry has ! mean+ giv5 ! t]m 9 section #aaea ( title #ah1 ,unit$ ,/ates ,code4 7#d7 ,local rev5ue repl5i%m5t am\nt 7,a7 ,9 g5]al ,! t]m local rev5ue repl5i%m5t am\nt1 ) respect to an eligible c\nty or eligible ,tribal gov]nm5t1 means an am\nt equal to ! applicable p]c5tage ( ! lo/ rev5ue am\nt = ! applicable #ab-mon? p]iod4 7,b7 ,applicable p]c5tage ,= purposes ( subp>agraph 7,a71 ! t]m applicable p]c5tage means an am\nt 7n less ?an z]o71 express$ z a p]c5tage1 equal to-- 7i7 = ! fir/ #ab-mon? p]iod foll[+ ! mon? 9 :i* ! applicable coal m9e or coal p[] plant ceas$ all economic activity1 #ajj p]c5t2 & 7ii7 = ea* subsequ5t #ab-mon? p]iod foll[+ ! #ab-mon? p]iod ref]r$ to 9 clause 7i71 ! applicable p]c5tage = ! prec$+ #ab-mon? p]iod m9us #aj p]c5tage po9ts4 7#e7 ,lo/ rev5ue am\nt ,! t]m lo/ rev5ue am\nt1 ) respect to an eligible c\nty or eligible ,tribal gov]nm5t1 means ! am\nt ( rev5ue lo/ by ! eligible c\nty or eligible ,tribal gov]nm5t dur+ a #ab-mon? p]iod due to ! cessation ( production ( coal or electric p[] at ! applicable coal m9e or coal p[] plant1 includ+ rev5ue lo/ by subgov]nm5tal entities )9 ! eligible c\nty or eligible ,tribal gov]nm5t1 su* z s*ool di/ricts & t[ns1 z det]m9$ 9 accordance ) subsection 7b77#b74 7#f7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury4 7#g7 ,tribal gov]nm5t ,! t]m ,tribal gov]nm5t means ! gov]n+ body ( a f$]ally recogniz$ ,indian ,tribe 7z def9$ 9 section #aea4b ( title #be1 ,code ( ,f$]al ,regulations74 7b7 ,paym5ts to eligible c\nties & eligible ,tribal gov]nm5ts 7#a7 ,9 g5]al ,on reque/ ( an eligible c\nty or eligible ,tribal gov]nm5t submitt$ to ! ,(fice ( ,en]gy ,vet]ans ,assi/ance e/abli%$ "u section #cja = a #ab-mon? p]iod1 ! ,secret>y %all pay to ! eligible c\nty or eligible ,tribal gov]nm5t ! local rev5ue repl5i%m5t am\nt applicable to ! #ab-mon? p]iod4 7#b7 ,det]m9ation ( lo/ rev5ue am\nt 7,a7 ,9 g5]al ,= purposes ( subsection 7a77#c71 ! eligible c\nty or eligible ,tribal gov]nm5t may e/imate ! lo/ rev5ue am\nt = ! applicable #ab-mon? p]iod4 7,b7 ,requirem5t 7i7 ,9 g5]al ,n lat] ?an #ij days aft] ! la/ day ( ! applicable #ab-mon? p]iod1 ! eligible c\nty or eligible ,tribal gov]nm5t %all submit to ! ,secret>y = v]ification docum5tation demon/rat+ ! actual lo/ rev5ue am\nt = ! eligible c\nty or eligible ,tribal gov]nm5t4 7ii7 ,paym5t adju/m5t ,if ! actual lo/ rev5ue am\nt = a #ab-mon? p]iod is great] ?an or less ?an ! lo/ rev5ue am\nt e/imat$ "u subp>agraph 7,a7 = t p]iod1 ! ,secret>y %all increase or decrease1 z applicable1 ! paym5t made to ! eligible c\nty or eligible ,tribal gov]nm5t "u p>agraph 7#a7 = ! succe$+ #ab-mon? p]iod to reflect ! diff]5ce4 7#c7 ,ma9t5ance ( fund+ ,paym5ts made to eligible c\nties or eligible ,tribal gov]nm5ts "u ?is section %all supplem5t 7& n supplant7 o!r ,f$]al fund+ made available to eligible c\nties or eligible ,tribal gov]nm5ts4 7#d7 ,direct paym5ts ,paym5ts to eligible c\nties & eligible ,tribal gov]nm5ts made "u ?is section %all be made z direct paym5ts & n z ,f$]al f9ancial assi/ance4 7c7 ,report+ & c]tification requirem5t 7#a7 ,9 g5]al ,n lat] ?an #ij days aft] ! date on :i* an eligible c\nty or an eligible ,tribal gov]nm5t receives a paym5t "u ?is section1 ! eligible c\nty or eligible ,tribal gov]nm5t %all-- 7,a7 publicly report any am\nts ! eligible c\nty or eligible ,tribal gov]nm5t has claim$ on behalf ( any subgov]nm5tal entity 9 e/imat+ ! lo/ rev5ue am\nt = t paym5t "u subsection 7b77#b77;,a72 & 7,b7 c]tify to ! ,secret>y t any su* am\nts h be5 transf]r$ to ! subgov]nm5tal entity4 7#b7 ,failure to report & c]tify ,if an eligible c\nty or eligible ,tribal gov]nm5t fails to comply ) ! requirem5ts ( p>agraph 7#a7 by ! deadl9e describ$ 9 t p>agraph1 ! eligible c\nty or eligible ,tribal gov]nm5t %all n be eligible = future paym5ts "u ?is section4 7d7 ,m&atory fund+ ,!re is appropriat$ to ! ,secret>y to c>ry out ?is section1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 #c1ejj1jjj1jjj = ea* ( fiscal ye>s #bjbb ?r\gh #bjca1 to rema9 available until exp5d$4 #cjc4 ,environm5tal re/oration 7a7 ,ab&on$ m9e reclamation fund ,section #dja ( ! ,surface ,m9+ ,control & ,reclamation ,act ( #aigg 7#cj ,u4,s4,c4 #abca7 is am5d$-- 7#a7 9 subsection 7b71 9 ! matt] prec$+ p>agraph 7#a71 by ins]t+ am\nts transf]r$ "u subsection 7g7 & be=e am\nts deposit$2 & 7#b7 by add+ at ! end ! foll[+3 7g7 ,transf] ( am\nts to fund 7#a7 ,9 g5]al ,on ,octob] #a1 #bjbb1 & on ea* ,octob] #a !reaft] ?r\gh ,octob] #a1 #bjca1 ! ,secret>y ( ! ,treasury %all transf] to ! fund #a1ajj1jjj1jjj4 7#b7 ,inflation adju/m5t ,! am\nt made available "u p>agraph 7#a7 = ea* ( fiscal ye>s #bjbd ?r\gh #bjcb %all be adju/$ annually to reflect ! *ange 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 4 7b7 ,coal a% cleanup 7#a7 ,9 g5]al ,!re are appropriat$ to ! ,adm9i/rator ( ! ,environm5tal ,protection ,ag5cy1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 = ea* ( fiscal ye>s #bjbc ?r\gh #bjcb1 to rema9 available until exp5d$-- 7,a7 #b1jjj1jjj to c>ry out en=cem5t actions "u ! ,solid ,wa/e ,disposal ,act 7#db ,u4,s4,c4 #fija et seq47 relat+ to coal a% cleanup2 7,b7 #cej1jjj1jjj to c>ry out removals & rem$ial actions "u ! ,compreh5sive ,environm5tal ,response1 ,comp5sation1 & ,liability ,act ( #aihj 7#db ,u4,s4,c4 #ifja et seq47 on sites-- 7i7 t conta9 coal a% or o!r haz>d\s mat]ials relat+ to ! production ( electricity f coal2 & 7ii7 7,i7 = :i* !re is no responsible p>ty2 or 7,,ii7 t are own$ by rural electric coop]atives or municipalities1 9 cases 9 :i* cleanup co/s w\ld cause significant economic h>m to ratepay]s2 & 7,c7 #a1ejj1jjj to c>ry out ! ,te*nical ,assi/ance ,s]vices = ,communities ,program ( ! ,environm5tal ,protection ,ag5cy4 7#b7 ,inflation adju/m5t ,! am\nt made available "u ea* ( subp>agraphs 7,a71 7,b71 & 7,c7 ( p>agraph 7#a7 = ea* ( fiscal ye>s #bjbd ?r\gh #bjcb %all be adju/$ annually to reflect ! *ange 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 7c7 ,orphan$1 ab&on$1 or idl$ wells on ,f$]al l& ,section #cdi ( ! ,en]gy ,policy ,act ( #bjje 7#db ,u4,s4,c4 #aeijg7 is am5d$-- 7#a7 9 subsection 7g7-- 7,a7 9 p>agraph 7#a7-- 7i7 by /rik+ to facilitate ,/ate ef=ts & ins]t+ & ,indian ,tribes to facilitate ,/ate & ,tribal ef=ts2 & 7ii7 by /rik+ on ,/ate or private l& & ins]t+ on ,/ate1 ,tribal1 or private l&2 7,b7 9 p>agraph 7#b7-- 7i7 by /rik+ ,commission1 to assi/ ! ,/ates & ins]t+ ,commission1 & ,indian ,tribes to assi/ ! ,/ates & ,indian ,tribes2 & 7ii7 by /rik+ on ,/ate & private l& & ins]t+ on ,/ate1 ,tribal1 & private l&1 z applicable2 & 7,c7 9 p>agraph 7#c77;,d71 by ins]t+ or ,tribal aft] ,/ate2 7#b7 by /rik+ subsection 7h7 & ins]t+ ! foll[+3 7h7 ,fund+ 7#a7 ,9 g5]al ,!re is appropriat$ to c>ry out ?is section1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 #hjj1jjj1jjj = ea* ( fiscal ye>s #bjbc ?r\gh #bjcb1 to rema9 available until exp5d$1 ( :i* #ajj1jjj1jjj %all be us$ ea* fiscal ye> to c>ry out subsection 7g74 7#b7 ,inflation adju/m5t ,! am\nt made available "u p>agraph 7#a7 = ea* ( fiscal ye>s #bjbd ?r\gh #bjcb %all be adju/$ annually to reflect ! *ange 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 2 & 7#c7 by add+ at ! end ! foll[+3 7j7 ,condition on use ( funds ,am\nts made available to c>ry out ?is section %all only be us$ to rem$iate1 reclaim1 or close orphan$1 ab&on$1 or idl$ oil & gas wells = :i* !re is no responsible p>ty4 4 #cjd4 ,community assi/ance programs 7a7 ,9 g5]al ,!re are appropriat$1 out ( any funds 9 ! ,treasury n o!rwise appropriat$-- 7#a7 to ! ,appala*ian ,regional ,commission = ! ,p>tn]%ips = ,opportunity & ,work=ce & ,economic ,revitalization 7,,p[]7 ,initiative-- 7,a7 #hj1jjj1jjj = fiscal ye> #bjbc2 7,b7 #aaj1jjj1jjj = fiscal ye> #bjbd2 & 7,c7 #aej1jjj1jjj = ea* ( fiscal ye>s #bjbe ?r\gh #bjcb2 7#b7 to ! ,secret>y ( ,comm]ce = ! ,assi/ance = ,coal ,communities initiative ( ! ,economic ,developm5t ,adm9i/ration-- 7,a7 #ej1jjj1jjj = fiscal ye> #bjbc2 7,b7 #gj1jjj1jjj = fiscal ye> #bjbd2 & 7,c7 #ij1jjj1jjj = ea* ( fiscal ye>s #bjbe ?r\gh #bjcb2 & 7#c7 = ea* ( fiscal ye>s #bjbc ?r\gh #bjcb-- 7,a7 #cj1jjj1jjj to ! ,appala*ian ,regional ,commission = ! high spe$ broadb& deploym5t initiative "u section #adeji ( title #dj1 ,unit$ ,/ates ,code2 & 7,b7 7i7 #e1jjj1jjj to ! ,appala*ian ,regional ,commission = sal>ies & o!r co/s relat$ to hir+ additional employees2 & 7ii7 #c1jjj1jjj to ! ,economic ,developm5t ,adm9i/ration = sal>ies & o!r co/s relat$ to hir+ additional employees4 7b7 ,inflation adju/m5t 7#a7 ,9 g5]al ,! am\nt made available "u ea* ( p>agraphs 7#a77;,c7 & 7#b77;,c7 ( subsection 7a7 = ea* ( fiscal ye>s #bjbf ?r\gh #bjcb %all be adju/$ annually to reflect ! *ange 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 7#b7 ,additional adju/m5ts ,! am\nt made available "u ea* ( p>agraph 7#c77;,a7 & clauses 7i7 & 7ii7 ( p>agraph 7#c77;,b7 ( subsection 7a7 = ea* ( fiscal ye>s #bjbd ?r\gh #bjcb %all be adju/$ annually to reflect ! *ange 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 7c7 ,supplem5t1 n supplant ,am\nts made available "u subsection 7a77#c77;,b7 %all supplem5t1 & n supplant1 am\nts o!rwise made available = ! programs1 initiatives1 & purposes describ$ 9 t subsection4 7d7 ,assi/ance to oil & gas communities 7#a7 ,9 g5]al ,section #bji7;c7 ( ! ,public ,works & ,economic ,developm5t ,act ( #aife 7#db ,u4,s4,c4 #cadi7;c77 is am5d$-- 7,a7 9 p>agraph 7#d71 by /rik+ or at ! end2 7,b7 9 p>agraph 7#e71 by /rik+ ! p]iod at ! end & ins]t+ 2 or2 & 7,c7 by add+ at ! end ! foll[+3 7#f7 ! loss ( jobs1 economic activity1 or public rev5ues attributable to a decl9e 9 oil1 natural gas1 or m9]al extraction f ,f$]al l& & relat$ indu/ries1 = activities & programs t support economic div]sification1 job creation1 capital inve/m5t1 su* z environm5tal rem$iation & infra/ructure developm5t1 & work=ce developm5t & reemploym5t opportunities4 4 7#b7 ,co/ %>+ ,section #bjd7;c7 ( ! ,public ,works & ,economic ,developm5t ,act ( #aife 7#db ,u4,s4,c4 #cadd7;c77 is am5d$ by add+ at ! end ! foll[+3 7#d7 ,assi/ance = oil & gas communities ,9 ! case ( a grant "u section #bji = a community describ$ 9 subsection 7c77#f7 ( t section1 ! ,secret>y may increase ! ,f$]al %>e up to #ajj p]c5t ( ! co/ ( ! project4 4 7#c7 ,fund+ ,title ,,vii ( ! ,public ,works & ,economic ,developm5t ,act ( #aife 7#db ,u4,s4,c4 #cbca et seq47 is am5d$ by add+ at ! end ! foll[+3 #gje4 ,appropriations = oil & gas communities 7a7 ,9 g5]al ,9 addition to am\nts made available "u section #gja1 !re is appropriat$1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 #bjj1jjj1jjj = fiscal ye> #bjbg & ea* fiscal ye> !reaft] to c>ry out section #bji7;c77#f74 7b7 ,adju/m5t ,! am\nt made available "u subsection 7a7 %all be adju/$ annually to reflect ! *ange 9 ! ,consum] ,price ,index = ,all ,urban ,consum]s publi%$ by ! ,bureau ( ,labor ,/ati/ics ( ! ,dep>tm5t ( ,labor4 4 ,,iv ,assi/ance to ,environm5tal ,ju/ice ,communities #dja4 ,assi/ance to ,environm5tal ,ju/ice ,communities 7a7 ,9 g5]al ,= ea* fiscal ye> beg9n+ aft] ,septemb] #cj1 #bjbb1 ! am\nts appropriat$ "u subsection 7b7 %all be apportion$ z foll[s3 7#a7 ,en]gy af=dability 7,a7 ,= ! l[-income home en]gy assi/ance program e/abli%$ "u ! ,l[-,income ,home ,en]gy ,assi/ance ,act ( #aiha 7#db ,u4,s4,c4 #hfba et seq471 #cc p]c5t ( su* am\nts1 ( :i* #c p]c5t %all be allocat$ to ,indian ,tribes4 7,b7 ,= ! wea!rization assi/ance program implem5t$ "u "p ,a ( title ,,iv ( ! ,en]gy ,cons]vation & ,production ,act 7#db ,u4,s4,c4 #fhfa et seq471 #bd p]c5t ( su* am\nts4 7#b7 ,pollution r$uction 9 environm5tal ju/ice communities 7,a7 ,= aw>d+ competitive grants "u ! ,/ate ,en]gy ,program e/abli%$ "u "p ,d ( title ,,iii ( ! ,en]gy ,policy & ,cons]vation ,act 7#db ,u4,s4,c4 #fcba et seq47 to ,/ate en]gy (fices to promote di/ribut$ en]gy res\rces1 microgrids1 community sol>1 en]gy effici5cy1 en]gy resili5ce1 & build+ electrification 9 environm5tal ju/ice communities 7z def9$ 9 section #ajb7;a771 #ac p]c5t ( su* am\nts4 7,b7 ,= grants "u ! ,environm5tal ,ju/ice ,small ,grants ,program & ! ,environm5tal ,ju/ice ,collaborative ,problem-,solv+ ,coop]ative ,agreem5t ,program 7z ^? programs are 9 exi/5ce on ! date ( enactm5t ( ?is ,act7 ( ! ,environm5tal ,protection ,ag5cy1 #c p]c5t ( su* am\nts4 7,c7 ,= en=cem5t activities ( ! ,environm5tal ,protection ,ag5cy "u section #aac ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #gdac71 #c p]c5t ( su* am\nts4 7,d7 ,= grants "u ! l[ or no emission grant program "u subsection 7c7 ( section #ecci ( title #di1 ,unit$ ,/ates ,code1 #h p]c5t ( su* am\nts1 subject to ! requirem5t t ! am\nts are us$ only to f9ance eligible projects "u t subsection ) respect to z]o emission vehicles 7z def9$ 9 p>agraph 7#a7 ( t subsection74 7,e7 ,= grants "u subtitle ,g ( title ,,vii ( ! ,en]gy ,policy ,act ( #bjje 7#db ,u4,s4,c4 #afaca et seq471 #f p]c5t ( su* am\nts4 7,f7 ,= ! urban & community =e/ry program "u section #i ( ! ,coop]ative ,=e/ry ,assi/ance ,act ( #aigh 7#af ,u4,s4,c4 #baje71 #j4e p]c5t ( su* am\nts4 7#c7 ,bus9ess developm5t & c>e] tra9+ 7,a7 ,= ! ,environm5tal ,work=ce & ,job ,tra9+ ,grants program e/abli%$ "u section #ajd7k77#g7 ( ! ,compreh5sive ,environm5tal ,response1 ,comp5sation1 & ,liability ,act ( #aihj 7#db ,u4,s4,c4 #ifjd7k77#g771 #a p]c5t ( su* am\nts4 7,b7 ,= ! ,environm5tal ,c>e] ,work] ,tra9+ ,program ( ! ,national ,in/itute ( ,environm5tal ,heal? ,sci5ces e/abli%$ pursuant to section #abf7;g7 ( ! ,sup]fund ,am5dm5ts & ,reau?orization ,act ( #aihf 7#bi ,u4,s4,c4 #fee note2 ,public ,law #ii-dii71 #a p]c5t ( su* am\nts4 7,c7 ,= grants "u ! ,m9ority ,sci5ce & ,eng9e]+ ,improvem5t ,program "u subp>t #a ( "p ,e ( title ,,iii ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajfg et seq471 #a p]c5t ( su* am\nts4 7,d7 ,= grants = public works & economic developm5t "u section #bja ( ! ,public ,works & ,economic ,developm5t ,act ( #aife 7#db ,u4,s4,c4 #cada71 #b p]c5t ( su* am\nts4 7,e7 ,= assi/ance provid$ "u ! microloan program e/abli%$ "u section #g7m7 ( ! ,small ,bus9ess ,act 7#ae ,u4,s4,c4 #fcf7m771 #a p]c5t ( su* am\nts4 7,f7 ,= ! ,m9ority ,bus9ess ,developm5t ,ag5cy1 #j4e p]c5t ( su* am\nts4 7#d7 ,tribal programs 7,a7 ,= grants "u ! ,indian ,environm5tal ,g5]al ,assi/ance ,program e/abli%$ "u section #ejb ( ,public ,law #ie-acd 7#db ,u4,s4,c4 #dcfh;b71 #b p]c5t ( su* am\nts4 7,b7 ,= grants "u ! ,tribal ,climate ,resili5ce ,program ( ! ,bureau ( ,indian ,affairs1 #a p]c5t ( su* am\nts4 7b7 ,appropriation ,to c>ry out ! purposes ( ?is section1 out ( any funds 9 ! ,treasury n o!rwise appropriat$1 !re are appropriat$ am\nts equal to ! fees receiv$ into ! ,treasury "u sub*apt] ,e ( *apt] #ch ( ! ,int]nal ,rev5ue ,code ( #aihf & section #ajb ( ?is ,act1 less any am\nts refund$ or paid "u-- 7#a7 sections #dfia7;c71 #dfib7;e71 & #dfie7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf2 7#b7 section #fdbh;,c ( su* ,code2 7#c7 section #dja7;g7 ( ! ,surface ,m9+ ,control & ,reclamation ,act ( #aigg2 & 7#d7 sections #bja7;b71 #bjb1 #cja1 #cjb1 #cjc7;b71 & #cjd ( ?is ,act4 ,v ,o!r ,provisions #eja4 ,public disclosure ( rev5ues & exp5ditures 7a7 ,e/abli%m5t ( website ,! ,secret>y ( ! ,treasury1 or ! ,secret>y's designee1 %all e/abli% a website = purposes ( mak+ ! disclosures describ$ 9 subsection 7b74 7b7 ,disclosures ,! ,secret>y %all make publicly available1 on an ongo+ basis & z frequ5tly z possible1 ! foll[+ in=mation3 7#a7 ,! am\nt & s\rces ( rev5ue attributable to ?is ,act & ! am5dm5ts made by ?is ,act4 7#b7 ,! am\nt ( tax sav+s & b5efits receiv$ z a result ( title ,,ii ( ?is ,act4 #ejb4 ,sev]ability ,if any provision ( ?is ,act or am5dm5t made by ?is ,act1 or ! application ( a provision or am5dm5t to any p]son or circum/ance1 is held to be uncon/itutional1 ! rema9d] ( ?is ,act & am5dm5ts made by ?is ,act1 & ! application ( ! provisions & am5dm5t to any p]son or circum/ance1 %all n be affect$ by ! hold+4 #ejc4 ,rule ( con/ruction ,no?+ 9 ?is ,act 7or am5dm5t made by ?is ,act7 or any regulation promulgat$ "u ?is ,act %all be con/ru$ s z to preempt or sup]s$e any ,/ate or local law1 regulation1 policy1 or program4 #ejd4 ,rem$ies pres]v$ ,compliance ) ?is ,act 7or any am5dm5t made by ?is ,act7 or any /&>d1 regulation1 or requirem5t prescrib$ "u ?is ,act %all n relieve any p]son f liability at common law or "u ,/ate or ,f$]al law4