Indian River Lagoon Nutrient Removal Assistance Act of 2014

Summary: Indian River Lagoon Nutrient Removal Assistance Act of 2014 - Requires the Environmental Protection Agency (EPA) to establish an Indian River Lagoon Nutrient Removal Assistance Grant Program to assist projects related to the protection and restoration of the Indian River Lagoon in Florida. Directs the EPA to issue regulations regarding grant selection criteria that prioritize projects that: (1) produce the greatest nutrient load reductions, (2) result in the greatest environmental benefits to the Lagoon, and (3) advance the goals and objectives of the comprehensive and management plan for the Indian River Lagoon approved under the National Estuary program of the Federal Water Pollution Control Act (commonly known as the Clean Water Act). Requires the EPA to issue regulations to increase by 5% each civil penalty amount established for a violation of the Clean Water Act. Amends the Internal Revenue Code to establish an Indian River Lagoon Nutrient Removal Assistance Trust Fund for the Program. Requires an amount equal to the increase in civil penalties to be transferred to the Fund.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Indian River Lagoon Nutrient Removal 
Assistance Act of 2014''.

SEC. 2. INDIAN RIVER LAGOON NUTRIENT REMOVAL ASSISTANCE GRANT PROGRAM.

    (a) Establishment.--Not later than 1 year after the date of 
enactment of this Act, the Administrator of the Environmental 
Protection Agency shall establish an Indian River Lagoon Nutrient 
Removal Assistance Grant Program (in this section referred to as the 
``Program'') to assist projects related to the protection and 
restoration of the Indian River Lagoon in Florida.
    (b) Grant Authority.--In carrying out the Program, the 
Administrator may make a grant, on a competitive basis, to any of the 
following:
            (1) A State government entity.
            (2) A local government entity.
            (3) A nonprofit organization.
            (4) The Indian River Lagoon Program.
    (c) Applications.--To be eligible for a grant under the Program, an 
entity specified in subsection (b) shall submit to the Administrator an 
application with respect to a proposed project at such time, in such 
form, and containing such information as the Administrator determines 
is appropriate, which shall include at least a description of the 
proposed project and the communities to be served by the proposed 
project.
    (d) Selection Criteria.--The Administrator shall issue regulations 
with respect to the criteria to be utilized to select projects for 
grants under the Program, which shall prioritize projects that--
            (1) produce the greatest nutrient load reductions;
            (2) result in the greatest environmental benefits to the 
        Indian River Lagoon; and
            (3) advance the goals and objectives of the comprehensive 
        plan.
    (e) Consultation.--In selecting projects for grants under the 
Program, the Administrator shall consult with--
            (1) the Indian River Lagoon Program;
            (2) the State of Florida and local governments in the 
        Indian River Lagoon watershed; and
            (3) other relevant stakeholders involved with the 
        protection and restoration of the Indian River Lagoon.
    (f) Federal Share.--
            (1) In general.--Except as provided in paragraph (2), the 
        Federal share of the cost of a project assisted with a grant 
        under the Program shall be 75 percent.
            (2) Exception.--At the request of a grant recipient, the 
        recipient may lower the Federal share of the cost for a project 
        carried out by the recipient to an amount that is less than 75 
        percent.
    (g) Definitions.--In this section, the following definitions apply:
            (1) Comprehensive plan.--The term ``comprehensive plan'' 
        means--
                    (A) the conservation and management plan approved 
                under section 320 of the Federal Water Pollution 
                Control Act (33 U.S.C. 1330) for the Indian River 
                Lagoon; and
                    (B) any amendments to that plan.
            (2) Indian river lagoon program.--The term ``Indian River 
        Lagoon Program'' means the Indian River Lagoon National Estuary 
        Program convened as the management conference under section 320 
        of the Federal Water Pollution Control Act (33 U.S.C. 1330) for 
        the Indian River Lagoon, and includes the Policy Board, 
        Management Committee, Technical Advisory Committee, and 
        Citizens Advisory Committee of that Program.
    (h) Authorization of Appropriations.--
            (1) In general.--There is authorized to be appropriated to 
        the Administrator to carry out the Program each fiscal year the 
        amounts available in the Indian River Lagoon Nutrient Removal 
        Assistance Trust Fund established under section 9512 of the 
        Internal Revenue Code of 1986.
            (2) Administrative expenses.--The Administrator may not use 
        more than 5 percent of the amounts made available to carry out 
        the Program each fiscal year to pay administrative expenses 
        incurred in carrying out the Program.
            (3) Prohibition.--No amounts made available to carry out 
        the Program may be used for the administrative expenses of a 
        management conference convened under section 320 of the Federal 
        Water Pollution Control Act (33 U.S.C. 1330).
            (4) Rule of construction.--Nothing in this section may be 
        construed to limit the eligibility of the Indian River Lagoon 
        Program to receive funding under section 320(g) of the Federal 
        Water Pollution Control Act (33 U.S.C. 1330(g)).

SEC. 3. INCREASE IN CERTAIN CIVIL PENALTIES.

    (a) In General.--Notwithstanding any other provision of law and not 
later than 90 days after the date of enactment of this Act, the 
Administrator of the Environmental Protection Agency shall issue 
regulations to increase by 5 percent each civil penalty amount 
established for a violation of the Federal Water Pollution Control Act 
(33 U.S.C. 1251 et seq.).
    (b) Applicability.--The regulations issued under subsection (a) 
shall only apply to violations of the Federal Water Pollution Control 
Act (33 U.S.C. 1251 et seq.) occurring after the date of enactment of 
this Act.

SEC. 4. INDIAN RIVER LAGOON NUTRIENT REMOVAL ASSISTANCE TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 9512. INDIAN RIVER LAGOON NUTRIENT REMOVAL ASSISTANCE TRUST 
              FUND.

    ``(a) Creation of Trust Fund.--There is hereby established in the 
Treasury of the United States a trust fund to be known as the `Indian 
River Lagoon Nutrient Removal Assistance Trust Fund', consisting of 
such amounts as may be appropriated or credited to such Trust Fund as 
provided in this section and section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Indian River Lagoon Nutrient Removal Assistance Trust Fund such 
amounts as the Secretary determines from time to time are equivalent to 
the increase in civil penalties under section 3(a) of the Indian River 
Lagoon Nutrient Removal Assistance Act of 2014 for violations of the 
Federal Water Pollution Control Act.
    ``(c) Expenditures.--Amounts in the Indian River Lagoon Nutrient 
Removal Assistance Trust Fund shall be available as provided in 
appropriations Acts only for making expenditures to make grants under 
the Indian River Lagoon Nutrient Removal Assistance Grant Program under 
section 2(a) of the Indian River Lagoon Nutrient Removal Assistance Act 
of 2014.''.
    (b) Clerical Amendment.--The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at the end the following 
new item:

``Sec. 9512. Indian River Lagoon Nutrient Removal Assistance Trust 
                            Fund.''.