I 

114TH CONGRESS 

2D SESSION H. R. 4645 

To amend the Internal Revenue Code of 1986 to provide support to 

environmental justice communities and environmental justice projects. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 26, 2016 

Mr. LEWIS introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

support to environmental justice communities and environmental justice projects. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Environmental Justice 

5 Act of 2016’’. 

6 SEC. 2. PURPOSE. 

7 The purpose of this Act is— 

8 (1) to ensure that environmental justice com9 munities have the opportunity to participate in de10 veloping solutions to environmental blight and 


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1 health-related problems and to actively participate in 

2 developing solutions for their community; 

3 (2) to promote the development and mainte4 nance of parks and green open spaces in environ5 mental justice communities; and 

6 (3) to encourage not-for-profit organizations, 

7 colleges, and universities to assist in environmental 

8 justice projects through tax credit incentives. 

9 SEC. 3. CREDIT AGAINST EMPLOYMENT TAXES FOR CER10 TAIN EXPENSES RELATING TO ENVIRON11 MENTAL JUSTICE COMMUNITIES AND ENVI12 RONMENTAL JUSTICE PROJECTS. 

13 (a) IN GENERAL.—Section 3111 of the Internal Rev14 enue Code of 1986 is amended by adding at the end the 

15 following: 

16 ‘‘(g) ENVIRONMENTAL JUSTICE.— 

17 ‘‘(1) ALLOWANCE OF CREDIT.—There shall be 

18 allowed as a credit against the tax imposed by sub19 section (a) on wages paid with respect to employ20 ment of all employees of the eligible organization 

21 during the calendar year an amount equal to 40 per22 cent of the amount of qualified expenditures of an 

23 eligible organization. 

24 ‘‘(2) LIMITATION.—The amount allowed as a 

25 credit for a calendar year shall not exceed $10,000. 


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1 ‘‘(3) QUALIFIED EXPENDITURES.—For pur2 poses of paragraph (1)— 

3 ‘‘(A) IN GENERAL.—The term ‘qualified 

4 expenditures’ means amounts paid or incurred 

5 by an eligible organization to provide support to 

6 environmental justice communities or environ7 mental justice projects. 

8 ‘‘(B) ENVIRONMENTAL JUSTICE COMMU9 NITY.—The term ‘environmental justice com10 munity’ means a community with significant 

11 representation of racial or ethnic minorities or 

12 low-income populations that experiences, or is 

13 at risk of experiencing, a significant or dis14 proportionate burden of environmental 

15 stressors, risks, adverse human health effects, 

16 or environmental effects. 

17 ‘‘(C) ENVIRONMENTAL JUSTICE

18 PROJECT.—The term ‘environmental justice 

19 project’ means— 

20 ‘‘(i) assistance with competitive grant 

21 writing, 

22 ‘‘(ii) legal aide to advocate for af23 fected communities, 

24 ‘‘(iii) community organizing, 

25 ‘‘(iv) advocacy at public forums, 


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1 ‘‘(v) research and human health moni2 toring, 

3 ‘‘(vi) promotion and development of 

4 green space in urban communities, 

5 ‘‘(vii) encouraging public-private part6 nerships, and 

7 ‘‘(viii) any other project or activity 

8 designated by the Secretary. 

9 ‘‘(4) ELIGIBLE ORGANIZATION.—For purposes 

10 of this subsection, the term ‘eligible organization’ 

11 means an organization described in section 501(c)(3) 

12 and exempt from taxation under section 501(a). 

13 ‘‘(5) REGULATIONS.—The Secretary shall pre14 scribe such regulations or other guidance as may be 

15 necessary to carry out this subsection.’’. 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 subsection (a) shall apply to periods after December 31, 

18 2015. 

Æ 


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