,,ii #aaith ,,congress #ast ,session ,s4 #agc ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #ba1 #bjbe,mr4 ,markey 7for himself1 ,mr4 ,murphy1 ,mr4 ,merkley1 ,mr4 ,sanders1 ,ms4 ,warren1 and ,mr4 ,whitehouse7 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 increase excise taxes on fuel used by private jets1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,fueling ,alternative ,transportation with a ,carbon ,aviation ,tax ,act of #bjbe4 #b4 ,increase in excise tax for fuel used by private jets 7a7 ,in general 7#a7 ,retail excise tax ,section #djda7;c7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraph 7#c7 and inserting the following3 7#c7 ,rate of tax ,the rate of tax imposed by this subsection shall be-- 7,a7 with respect to any sale or use for commercial aviation1 #d4c cents per gallon1 and 7,b7 with respect to any sale or use which is not described in subparagraph 7,a71 an amount equal to the sum of-- 7i7 #ce4i cents per gallon1 plus 7ii7 #a4fda per gallon4 7#d7 ,inflation adjustment ,in the case of any calendar year beginning after #bjbf1 the dollar amount in paragraph 7#c77;,b77ii7 shall be increased by an amount equal to-- 7,a7 such dollar amount1 multiplied by 7,b7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 4 7#b7 ,manufacturers excise tax ,section #djha7;a77#b7 of such ,code is amended-- 7,a7 in subparagraph 7,c71 by striking clause 7ii7 and inserting the following3 7ii7 in the case of use for aviation not described in clause 7i71 an amount equal to the sum of-- 7,i7 #ce4i cents per gallon1 plus 7,,ii7 #a4fda per gallon4 1 and 7,b7 by adding at the end the following3 7,e7 ,inflation adjustment ,in the case of any calendar year beginning after #bjbf1 the dollar amount in subparagraph 7,c77ii77,,ii7 shall be increased by an amount equal to-- 7i7 such dollar amount1 multiplied by 7ii7 the cost-of-living adjustment determined under section #a7;f77#c7 for the calendar year1 determined by substituting calendar year #bjbe for calendar year #bjaf in subparagraph 7,a77ii7 thereof4 4 7#c7 ,conforming amendments 7,a7 ,section #djha7;d77#b7 of such ,code is amended by striking 7a77#b77;,c77ii7 and inserting 7a77#b77;,c77ii77,i74 7,b7 ,section #fdbg7l77#d77;,b77ii77,,ii7 of such ,code is amended by striking section #djha7;a77#b77;,c77ii7 and inserting section #djha7;a77#b77;,c77ii77,i74 7,c7 ,section #iejc7;c77#e77;,b7 of such ,code is amended by striking #ba4h cents and inserting #ce4i cents4 7b7 ,refund or credit in cases of reasonable cause ,section #fdbg of the ,internal ,revenue ,code of #aihf is amended by inserting after subsection 7e7 the following new subsection3 7f7 ,exception from increase in rate of tax for certain liquids used as fuel in non-,commercial aviation 7#a7 ,retail excise tax ,except as provided in subsection 7k71 in the case of any fuel on the sale of which tax was imposed under section #djda7;c7 for which the rate of tax was determined under paragraph 7#c77;,b7 of such section1 if the ,secretary determines 7pursuant to such regulations as are prescribed by the ,secretary7 that there is reasonable cause that the increase in the rate of tax pursuant to clause 7ii7 of such paragraph should not apply with respect to such fuel 7such as in cases where the fuel was used in an aircraft which was engaged in scientific research1 an evacuation from a natural disaster1 or assistance in a medical emergency71 the ,secretary shall pay 7without interest7 to the ultimate purchaser of such fuel an amount equal to the increase in the amount of the tax imposed on such fuel pursuant to such clause4 7#b7 ,manufacturers excise tax ,except as provided in subsection 7k71 in the case of any kerosene on which tax was imposed under section #djha for which the rate of tax was determined under subsection 7a77#b77;,c77ii7 of such section1 if the ,secretary determines 7pursuant to such regulations as are prescribed by the ,secretary7 that there is reasonable cause that the increase in the rate of tax pursuant to subclause 7,,ii7 of such subsection should not apply with respect to such kerosene 7such as in cases where the kerosene was used in an aircraft which was engaged in scientific research1 an evacuation from a natural disaster1 or assistance in a medical emergency71 the ,secretary shall pay 7without interest7 to the ultimate purchaser of such kerosene an amount equal to the increase in the amount of the tax imposed on such kerosene pursuant to such subclause4 7#c7 ,termination ,this subsection shall not apply to any fuel sold or used after ,january #a1 #bjbh4 4 7c7 ,elimination of exemption from air transportation excise tax ,section #dbfa7;f7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7f7 ,exemption for certain uses 7#a7 ,in general ,no tax shall be imposed under subsection 7a7 or 7b7 on air transportation by helicopter or by fixed-wing aircraft for the purpose of the planting1 cultivation1 cutting1 or transportation of1 or caring for1 trees4 7#b7 ,requirement ,paragraph 7#a7 shall apply only if the helicopter or fixed-wing aircraft does not take off from1 or land at1 a facility eligible for assistance under the ,airport and ,airway ,development ,act of #aigj1 or otherwise use services provided pursuant to section #ddeji or #ddiac7;b7 or subchapter ,i of chapter #dga of title #di1 ,united ,states ,code1 during such use4 4 7d7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjbf4 #c4 ,funding to ,support ,clean ,communities ,trust ,fund 7a7 ,in general ,subchapter ,a of chapter #ih of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #ieab4 ,funding to ,support ,clean ,communities ,trust ,fund 7a7 ,establishment and funding ,there is hereby established in the ,treasury of the ,united ,states a trust fund to be referred to as the #8,funding to ,support ,clean ,communities ,trust ,fund'1 consisting of such amounts as may be appropriated or credited to such trust fund as provided for in this section and section #ifjb7;b74 7b7 ,transfers to ,trust ,fund ,there are hereby appropriated to the ,funding to ,support ,clean ,communities ,trust ,fund amounts equivalent to the taxes received in the ,treasury under-- 7#a7 section #djda7;c7 to the extent attributable to the rate specified in paragraph 7#c77;,b77ii7 of such section1 and 7#b7 section #djha with respect to kerosene to the extent attributable to the rate specified in section #djha7;a77#b77;,c77ii77,,ii74 7c7 ,expenditures from ,trust ,fund 7#a7 ,in general ,subject to paragraph 7#b71 amounts in the ,funding to ,support ,clean ,communities ,trust ,fund shall be available1 as provided by appropriation ,acts1 for making expenditures for grants and other activities-- 7,a7 authorized under subsections 7a7 through 7c7 of section #ajc and section #aje of the ,clean ,air ,act 7#db ,u4,s4,c4 #gdjc7;a7-7c71 #gdje71 including grants and other activities to-- 7i7 deploy1 integrate1 support1 and maintain fenceline air monitoring1 screening air monitoring1 national air toxics trend stations1 and other air toxics and community monitoring1 7ii7 expand the national ambient air quality monitoring network with new multipollutant monitoring stations1 7iii7 replace1 repair1 operate1 and maintain existing monitors1 and 7iv7 deploy1 integrate1 and operate air quality sensors in low-income and disadvantaged communities1 7,b7 to expand1 connect1 replace1 repair1 operate1 and maintain public transit and passenger rail infrastructure or systems that are located #bj miles or less from an airport1 and 7,c7 to improve public transportation1 particularly in disadvantaged communities1 including costs associated with efforts to provide more safe1 frequent1 and reliable bus service4 7#b7 ,set aside for disadvantaged communities 7,a7 ,in general ,for any calendar year1 not less than #ej percent of the amounts made available under paragraph 7#a7 shall be designated for expenditures for grants and other activities within disadvantaged communities4 7,b7 ,prioritization of funds for communities disproportionally impacted by air pollution ,with respect to making expenditures for grants and other activities described in paragraph 7#a7 to disadvantaged communities1 priority shall be given to communities that are disproportionately impacted by air pollution 7as determined by the ,secretary in consultation with the ,administrator of the ,environmental ,protection ,agency74 7d7 ,disadvantaged community ,for purposes of this section-- 7#a7 ,in general ,the term disadvantaged community means a community with significant representation of low-income communities or socially disadvantaged groups 7as defined in section #beja7;a7 of the ,food1 ,agriculture1 ,conservation1 and ,trade ,act of #aiij 7#g ,u4,s4,c4 #bbgi7;a777 that experiences or is at risk of experiencing higher or more adverse human health or environmental effects4 7#b7 ,low-income community ,for purposes of paragraph 7#a71 the term low-income community means any census block group in which #cj percent or more of the population are individuals with an annual household income equal to1 or less than1 the greater of-- 7,a7 an amount equal to #hj percent of the median income of the area in which the household is located1 as reported by the ,department of ,housing and ,urban ,development1 and 7,b7 #bjj percent of the ,federal poverty line4 4 7b7 ,conforming amendments to ,airport and ,airway ,trust ,fund ,section #iejb7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subparagraph 7,a71 by inserting to the extent attributable to the rates specified in subparagraphs 7,a7 and 7,b77i7 of section #djda7;c77#c71 after 7relating to aviation fuels711 and 7#b7 in subparagraph 7,d71 by striking rate specified in and inserting rates specified in clauses 7i7 and 7ii77,i7 of4 7c7 ,clerical amendment ,the table of sections for subchapter ,a of chapter #ih of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,sec4 #ieab4 ,funding to ,support ,clean ,communities ,trust ,fund4 4 7d7 ,effective date ,the amendments made by this section shall take effect on ,january #a1 #bjbf4