I 

115TH CONGRESS 

1ST SESSION H. R. 2014 

To amend the Internal Revenue Code of 1986 to impose an excise tax 

on greenhouse gas emissions. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 6, 2017 

Mr. DELANEY (for himself, Mr. CARTWRIGHT, and Mr. POLIS) introduced the 

following bill; which was referred to the Committee on Ways and Means, 

and in addition to the Committee on Education and the Workforce, for 

a period to be subsequently determined by the Speaker, in each case for 

consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to impose 

an excise tax on greenhouse gas emissions. 

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 ‘‘Tax Pollution, Not 

5 Profits Act’’. 


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1 SEC. 2. GREENHOUSE GAS EMISSIONS. 

2 (a) IN GENERAL.—Chapter 38 of the Internal Rev3 enue Code of 1986 is amended by adding at the end there4 of the following new subchapter: 

5 ‘‘Subchapter E—Greenhouse Gas Emissions 

‘‘Sec. 4691. Tax imposed on greenhouse gas emissions. 

‘‘Sec. 4692. Border adjustments. 

‘‘Sec. 4693. Definitions and other rules. 

6 ‘‘SEC. 4691. TAX IMPOSED ON GREENHOUSE GAS EMIS7 SIONS. 

8 ‘‘(a) IN GENERAL.—There is hereby imposed a tax 

9 on greenhouse gas emissions from fossil fuel products and 

10 on greenhouse gas emissions from any person who is re11 quired to report emissions, or to which emissions are at12 tributed, under subpart A of part 98 of title 40, Code of 

13 Federal Regulations, as in effect on the date of the enact14 ment of the Tax Pollution, Not Profits Act, and emitted 

15 not less than 25,000 tons of carbon dioxide emissions or 

16 carbon dioxide equivalent emissions during the preceding 

17 calendar year. 

18 ‘‘(b) APPLICATION OF TAX.—The Secretary shall 

19 apply to the person responsible for reporting under part 

20 98 of title 40, Code of Federal Regulations, unless, in con21 sultation with the Administrator of the Environmental 

22 Protection Agency, the Secretary determines that applying 

23 the tax to a different person would be less burdensome 


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1 and would not have the effect of increasing carbon dioxide 

2 equivalent emissions. 

3 ‘‘(c) AMOUNT OF TAX.—In 2018, the amount of the 

4 tax will equal $30 per metric ton of carbon dioxide or car5 bon dioxide equivalent. The amount in the preceding sen6 tence shall be increased each subsequent year by 4 percent 

7 above inflation, as measured by the Consumer Price Index 

8 for all urban consumers (all items; United States city av9 erage), rounded up to the next whole dollar amount. 

10 ‘‘(d) REFUND.—The Secretary shall provide a refund 

11 equal to the tax per metric ton of carbon dioxide or carbon 

12 dioxide equivalent for the capture and permanent seques13 tration of greenhouse gas emissions or from the use of 

14 a fossil fuel in manufacturing which does not result in the 

15 emission of a greenhouse gas in a manner that can be 

16 reasonably assumed to permanently sequester the green17 house gas content of the fossil fuel. 

18 ‘‘SEC. 4692. BORDER ADJUSTMENTS. 

19 ‘‘(a) EXPORTS.—In the case of any good exported 

20 from the United States, the Secretary may provide an 

21 equivalency refund to the person exporting such good 

22 equal to the cost associated with the tax imposed in section 

23 4691. 

24 ‘‘(b) IMPORTS.—In the case of any good imported 

25 into the United States that would have had an increased 


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1 cost imposed by section 4691 had that good been produced 

2 in the United States, the Secretary may impose an equiva3 lency fee on the person importing such good equivalent 

4 to the tax that would have been imposed under section 

5 4691 at any point in the supply chain of that good, had 

6 that good been produced in the United States. 

7 ‘‘(c) REGULATORY AUTHORITY.—The Secretary shall 

8 consult with the Administrator of the Environmental Pro9 tection Agency, the United States Trade Representative, 

10 and the Secretary of Energy in establishing rules and reg11 ulations implementing the purposes of this section. 

12 ‘‘SEC. 4693. DEFINITIONS AND OTHER RULES. 

13 ‘‘(a) DEFINITIONS.—For purposes of this sub14 chapter— 

15 ‘‘(b) CARBON DIOXIDE EQUIVALENT.—The term 

16 ‘carbon dioxide equivalent’ means, for each greenhouse 

17 gas, the quantity of greenhouse gas that the Administrator 

18 of the Environmental Protection Agency determines 

19 makes the same contribution to global warming as 1 met20 ric ton of carbon dioxide. 

21 ‘‘(c) GREENHOUSE GAS.—The term ‘greenhouse gas’ 

22 means any of the following: 

23 ‘‘(1) Carbon dioxide. 

24 ‘‘(2) Methane. 

25 ‘‘(3) Nitrous oxide. 


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1 ‘‘(4) Sulfur hexafluoride. 

2 ‘‘(5) Hydrofluorocarbons. 

3 ‘‘(6) Perfluorocarbons. 

4 ‘‘(d) REGULATIONS.—The Secretary shall prescribe 

5 such regulations as may be necessary to carry out the pro6 visions of this subchapter, including, in consultation with 

7 the Administrator of the Environmental Protection Agen8 cy, defining ‘permanent sequestration of greenhouse gas 

9 emissions’ and specifying under what conditions ‘the use 

10 of a fossil fuel in manufacturing which does not result in 

11 the emission of a greenhouse gas in a manner that can 

12 be reasonably assumed to permanently sequester the 

13 greenhouse gas content of the fossil fuel’ for purposes of 

14 this section.’’. 

15 (b) CLERICAL AMENDMENT.—The table of sub16 chapters for chapter 38 of the Internal Revenue Code of 

17 1986 is amended by adding at the end the following new 

18 item: 

‘‘SUBCHAPTER E. GREENHOUSE GAS EMISSIONS’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to taxable years beginning after 

21 December 31, 2017. 

22 SEC. 3. ASSISTANCE TO LOW INCOME FAMILIES. 

23 (a) IN GENERAL.—The Social Security Act (42 

24 U.S.C. 301 et seq.) is amended by adding at the end the 

25 following: 


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1 ‘‘TITLE XXII—LOW-INCOME EN2 ERGY COST MITIGATION PRO3 GRAM 

4 ‘‘SEC. 2201. LOW-INCOME ENERGY COST MITIGATION PRO5 GRAM. 

6 ‘‘(a) IN GENERAL.—The Secretary, in consultation 

7 with the Commissioner of Social Security and the Sec8 retary of Agriculture, shall formulate and administer the 

9 program provided for in this section, which shall be known 

10 as the ‘Low-Income Energy Cost Mitigation Program’, 

11 and under which eligible households are provided an en12 ergy refund. 

13 ‘‘(b) ELIGIBILITY OF HOUSEHOLDS TO RECEIVE EN14 ERGY REFUND.—Each eligible household shall be entitled 

15 to receive monthly cash payments under this section in 

16 an amount equal to the monthly energy refund amount 

17 determined under subsection (d). 

18 ‘‘(c) ELIGIBILITY.— 

19 ‘‘(1) ELIGIBLE HOUSEHOLDS.—A household 

20 shall be considered to be an eligible household for 

21 purposes of this section if— 

22 ‘‘(A) except as provided in subsection 

23 (d)(4), the gross income of the household does 

24 not exceed 200 percent of the poverty line; 


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1 ‘‘(B) the State agency for the State in 

2 which the household is located determines that 

3 the household is participating in— 

4 ‘‘(i) the Supplemental Nutrition As5 sistance Program authorized by the Food 

6 and Nutrition Act of 2008 (7 U.S.C. 2011 

7 et seq.); 

8 ‘‘(ii) the Food Distribution Program 

9 on Indian Reservations authorized by sec10 tion 4(b) of such Act (7 U.S.C. 2013(b)); 

11 or 

12 ‘‘(iii) the program for nutrition assist13 ance in Puerto Rico or American Samoa 

14 under section 19 of such Act (7 U.S.C. 

15 2028); 

16 ‘‘(C) the household consists of a single in17 dividual or a married couple, and— 

18 ‘‘(i) receives the subsidy described in 

19 section 1860D–14 of this Act (42 U.S.C. 

20 1395w–114); or 

21 ‘‘(ii)(I) participates in the program 

22 under title XVIII of this Act; and 

23 ‘‘(II) meets the income requirements 

24 described in section 1860D–14(a)(1) or 


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1 (a)(2) of this Act (42 U.S.C. 1395w– 

2 114(a)(1) or (a)(2)); or 

3 ‘‘(D) the household consists of a single in4 dividual or a married couple, and receives bene5 fits under the supplemental security income 

6 program under title XVI of this Act (42 U.S.C. 

7 1381–1383f). 

8 ‘‘(2) LIMITATION.—Notwithstanding any other 

9 provision of law, the Secretary shall provide refunds 

10 to United States citizens, United States nationals, 

11 and individuals lawfully residing in the United 

12 States who qualify for a refund under paragraph 

13 (1)(A), and shall establish procedures to ensure that 

14 other individuals do not receive refunds. 

15 ‘‘(3) NATIONAL STANDARDS.—The Secretary 

16 shall consult with the Secretary of Agriculture and 

17 establish uniform national standards of eligibility en18 suring that States may co-administer the energy re19 fund program with the Supplemental Nutrition As20 sistance Program in accordance with the provisions 

21 of this section. No State agency shall impose any 

22 other standard or requirement as a condition of eli23 gibility or refund receipt under the program. Assist24 ance in the Energy Refund Program shall be fur25 nished promptly to all eligible households who make 


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1 application for such participation or are already en2 rolled in any program referred to in paragraph (1). 

3 ‘‘(d) MONTHLY ENERGY REFUND AMOUNT.— 

4 ‘‘(1) ESTIMATED ANNUAL REFUND.—Not later 

5 than 30 days after the date of the enactment of the 

6 Tax Pollution, Not Profits Act, and each November 

7 30 thereafter, the Energy Information Administra8 tion shall estimate, pursuant to a method that is ap9 propriate for such purposes, the annual total loss in 

10 purchasing power that will result from subchapter E 

11 of chapter 38 of the Internal Revenue Code of 1986 

12 (relating to excise tax on carbon dioxide and other 

13 greenhouse gas emissions) in the next calendar year 

14 for households of each size with gross income equal 

15 to 150 percent of the poverty line, based on the pro16 jected total market value of all compliance costs, ex17 cluding the amount of the increase in households’ 

18 energy consumption that is financed by higher cost 

19 of living adjustments to Federal benefits that result 

20 from increased carbon costs. 

21 ‘‘(2) MONTHLY ENERGY REFUND.—Subject to 

22 paragraph (3), the amount of the monthly energy re23 fund for an eligible household under this section 

24 shall be— 


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1 ‘‘(A) if the household has 1, 2, 3, or 4 

members, 1 2 ⁄12 of the amount estimated under 

3 paragraph (1) for such calendar year for a 

4 household of the same size, rounded to the 

5 nearest whole dollar amount; or 

6 ‘‘(B) if the household has 5 or more members, 1 7 ⁄12 of the arithmetic mean value of the 

8 amounts estimated under paragraph (1) for 

9 such calendar year for households with 5 or 

10 more members, rounded to the nearest whole 

11 dollar amount. 

12 ‘‘(3) PHASEOUT.—In any case in which the 

13 gross income of an eligible household exceeds 150 

14 percent of the poverty line applicable to such house15 hold, the refund determined under paragraph (2) 

16 shall be reduced ratably (but not below zero) by 2 

17 percentage points for each percentage point that the 

18 gross income exceeds 150 percent of such poverty 

19 line. 

20 ‘‘(4) EXTENSION OF PHASEOUT INTO MIDDLE

21 CLASS.— 

22 ‘‘(A) DETERMINATION.—Not later than 30 

23 days after the date of the enactment of the Tax 

24 Pollution, Not Profits Act, and each November 

25 30 thereafter, the Secretary shall estimate for 


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1 the next calendar year the amount of revenues 

2 to be received in the general fund of the Treas3 ury by reason of subchapter E of chapter 38 

4 (relating to carbon dioxide and other green5 house gas emissions) and the expenditures dur6 ing such calendar year to carry out the Tax 

7 Pollution, Not Profits Act and the amendments 

8 made by such Act. 

9 ‘‘(B) MODIFIED PHASEOUT.—If such reve10 nues exceed such expenditures, then— 

11 ‘‘(i) for such calendar year the phase12 out in paragraph (3) shall be applied by 

13 substituting for ‘2 percentage points’ the 

14 percentage determined by the Secretary to 

15 extend the phaseout under paragraph (3) 

16 in such a manner as to reduce such excess 

17 to zero, and 

18 ‘‘(ii) in the case of households the 

19 gross income of which exceeds 200 percent 

20 of the poverty line, Secretary may under 

21 regulations allow a credit under subpart C 

22 of part IV of subchapter A of chapter 1 of 

23 the Internal Revenue Code of 1986 for the 

24 aggregate of the monthly energy refunds. 

25 ‘‘(e) DELIVERY MECHANISM.— 


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1 ‘‘(1) Subject to standards and an implementa2 tion schedule set by the Secretary, the energy refund 

3 shall be provided in monthly installments via— 

4 ‘‘(A) direct deposit into the eligible house5 hold’s designated bank account; 

6 ‘‘(B) the State’s electronic benefit transfer 

7 system; or 

8 ‘‘(C) another Federal or State mechanism, 

9 if such a mechanism is approved by the Sec10 retary. 

11 ‘‘(2) The standards described under paragraph 

12 (1) shall— 

13 ‘‘(A) protect the privacy of energy refund 

14 applicants and recipients; 

15 ‘‘(B) provide energy refund recipients with 

16 choices, as appropriate, for delivery and receipt 

17 of refunds; 

18 ‘‘(C) ensure ease of use and access to re19 funds, including a prohibition on any fees 

20 charged for withdrawals or other related serv21 ices; 

22 ‘‘(D) protect, in a cost-effective manner, 

23 against improper access to energy refunds; 

24 ‘‘(E) ensure interoperability of the Energy 

25 Refund Program between States and permit 


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1 monitoring and investigations by authorized law 

2 enforcement agencies; and 

3 ‘‘(F) include such standards, as deter4 mined appropriate by the Secretary, to protect 

5 applicant and recipient households from fraud 

6 and abuse and promote effective and efficient 

7 administration of Energy Refund Program. 

8 ‘‘(f) ADMINISTRATION.— 

9 ‘‘(1) IN GENERAL.—The State agency of each 

10 participating State shall assume responsibility for 

11 the certification of applicant households and for the 

12 issuance of refunds and the control and account13 ability thereof. 

14 ‘‘(2) ADMINISTRATIVE COSTS.—Subject to such 

15 standards as determined appropriate by the Sec16 retary, the Secretary shall reimburse each State 

17 agency for 100 percent of administrative costs. 

18 ‘‘(3) PROCEDURES.—Under standards estab19 lished by the Secretary, the State agency shall estab20 lish procedures governing the administration of the 

21 Energy Refund Program that the State agency de22 termines best serve households in the State, includ23 ing households with special needs, such as house24 holds with elderly or disabled members, households 

25 in rural areas, homeless individuals, and households 


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1 residing on reservations as defined in the Indian 

2 Child Welfare Act of 1978 and the Indian Financing 

3 Act of 1974. In carrying out this paragraph, a State 

4 agency— 

5 ‘‘(A) shall provide timely, accurate, and 

6 fair service to applicants for, and participants 

7 in, the Energy Refund Program; 

8 ‘‘(B) shall permit an applicant household 

9 to apply to participate in the program at the 

10 time that the household first contacts the State 

11 agency, and shall consider an application that 

12 contains the name, address, and signature of 

13 the applicant to be sufficient to constitute an 

14 application for participation; 

15 ‘‘(C) shall screen any applicant household 

16 for the Supplemental Nutrition Assistance Pro17 gram, the State’s medical assistance program 

18 under section XIX of this Act, the Children’s 

19 Health Insurance Program under section XXI 

20 of this Act, and a State program that provides 

21 basic assistance under a State program funded 

22 under title IV of this Act or with qualified 

23 State expenditures as defined in section 

24 409(a)(7) of this Act for eligibility for the En25 ergy Refund Program and, if eligible, shall enVerDate Sep 11 2014 02:57 Apr 14, 2017 Jkt 069200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H2014.IH H2014

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1 roll such applicant household in the Energy Re2 fund Program; 

3 ‘‘(D) shall complete certification of and 

4 provide a refund to any eligible household not 

5 later than 30 days following its filing of an ap6 plication; 

7 ‘‘(E) shall use appropriate bilingual per8 sonnel and materials in the administration of 

9 the program in those portions of the State in 

10 which a substantial number of members of low11 income households speak a language other than 

12 English; and 

13 ‘‘(F) shall utilize State agency personnel 

14 who are employed in accordance with the cur15 rent standards for a Merit System of Personnel 

16 Administration or any standards later pre17 scribed by the Office of Personnel Management 

18 pursuant to section 208 of the Intergovern19 mental Personnel Act of 1970 (42 U.S.C. 4728) 

20 modifying or superseding such standards relat21 ing to the establishment and maintenance of 

22 personnel standards on a merit basis to make 

23 all tentative and final determinations of eligi24 bility and ineligibility. 


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1 ‘‘(4) STREAMLINED ELIGIBILITY FOR CERTAIN

2 BENEFICIARIES OF FEDERAL PROGRAMS.— 

3 ‘‘(A) IN GENERAL.—The Secretary, the 

4 Commissioner of Social Security, the Railroad 

5 Retirement Board, or the Secretary of Veterans 

6 Affairs shall develop procedures to directly pro7 vide energy refunds to individuals that are 

8 beneficiaries under the benefit programs admin9 istered by such entities and are eligible to re10 ceive such refunds under the Energy Refund 

11 Program, if the Secretary determines, in con12 sultation with the Commissioner of Social Secu13 rity, the Railroad Retirement Board, and the 

14 Secretary of Veterans Affairs, that— 

15 ‘‘(i) one or more of such entities are 

16 able to determine the gross income of such 

17 beneficiaries for purposes of determining 

18 eligibility for the energy refund; 

19 ‘‘(ii) such entities are able to coordi20 nate to ensure that such beneficiaries do 

21 not receive multiple energy refunds; and 

22 ‘‘(iii) Federal provision of energy re23 funds would be more efficient and result in 

24 receipt of energy refunds by a greater 


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1 number of eligible beneficiaries than deliv2 ery of such refunds by the States. 

3 ‘‘(B) RECEIPT OF REFUNDS.—Any low-in4 come beneficiary who receives an energy refund 

5 pursuant to the procedures developed under this 

6 paragraph shall not be eligible for an energy re7 fund otherwise provided by a State agency 

8 under this section. 

9 ‘‘(5) REGULATIONS.— 

10 ‘‘(A) Except as provided in subparagraph 

11 (B), the Secretary shall issue such regulations 

12 consistent with this section as the Secretary 

13 deems necessary or appropriate for the effective 

14 and efficient administration of the Energy Re15 fund Program, and shall promulgate all such 

16 regulations in accordance with the procedures 

17 set forth in section 553 of title 5, United States 

18 Code. 

19 ‘‘(B) Without regard to section 553 of title 

20 5 of such Code, the Secretary may by rule pro21 mulgate as final, to be effective until not later 

22 than 2 years after the date of the enactment of 

23 the Tax Pollution, Not Profits Act, any proce24 dures that are substantially the same as the 

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1 tion Assistance Program in section 273.2, 

2 273.12, or 273.15 of title 7, Code of Federal 

3 Regulations. 

4 ‘‘(C) Notwithstanding paragraphs (2) and 

5 (3) of subsection (i), the Secretary shall pro6 mulgate regulations requiring streamlined eligi7 bility determinations for some or all households 

8 which include individuals receiving medical as9 sistance under a State plan approved under 

10 title XIX or XXI of this Act or individuals re11 ceiving premium credits for the purchase of 

12 qualified health insurance coverage pursuant to 

13 section 36B of the Internal Revenue Code of 

14 1986. The regulations shall institute procedures 

15 whereby the gross income and family size infor16 mation used for determining eligibility under 

17 such provisions serve as the basis for deter18 mining eligibility for the Energy Refund Pro19 gram. 

20 ‘‘(D) Notwithstanding any other provision 

21 of this section, the Secretary may authorize 

22 States to provide benefits under this section on 

23 a quarterly basis if the Secretary determines 

24 that the amount of the benefits that would be 

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1 sufficient to be efficiently paid on a monthly 

2 basis in light of the administrative expenses of 

3 the Energy Refund Program. 

4 ‘‘(6) CONTROLLING LAW.—For purposes of any 

5 administrative or judicial action or proceeding initi6 ated by a household to a provision arising under this 

7 section, including any procedures established by a 

8 State agency under paragraph (3) or any regulations 

9 issued by the Secretary under paragraph (4), such 

10 action or proceeding shall be subject to the following 

11 conditions: 

12 ‘‘(A) LIMITATION ON RECOVERY FOR

13 WRONGFUL OR ERRONEOUS WITHHOLDING OF

14 REFUNDS.—Any energy refunds that are deter15 mined to have been wrongfully or erroneously 

16 withheld from a household shall be restored for 

17 a period of not greater than 1 year prior to the 

18 date that the underlying action or proceeding 

19 was filed, or in the case of an action seeking re20 view of a final State agency determination, not 

21 more than 1 year prior to the date of the filing 

22 of a request with the State for the restoration 

23 of such allotments or, in either case, not more 

24 than 1 year prior to the date the State agency 


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1 is notified or otherwise discovers the possible 

2 loss to a household. 

3 ‘‘(B) RECORDS.—Any records maintained 

4 by a State agency under this section for the 

5 purpose of certification of applicant households, 

6 the issuance of energy refunds, or compliance 

7 with any requirements established by the Sec8 retary shall be made available to a household to 

9 the extent necessary to carry out such action or 

10 proceeding and consistent with the privacy 

11 standards established under subsection 

12 (e)(2)(A). 

13 ‘‘(C) REGULATIONS.—For purposes of any 

14 such administrative or judicial action, all par15 ties shall be required to comply with any sub16 stantive and procedural regulations established 

17 by the Secretary for the operation of the En18 ergy Refund Program unless such regulations 

19 are not in accordance with law. 

20 ‘‘(g) TREATMENT.—The value of the refund provided 

21 under this section shall not be considered income or re22 sources for any purpose under any Federal, State, or local 

23 laws, including, but not limited to, laws relating to an in24 come tax, or public assistance programs (including, but 

25 not limited to, health care, cash aid, child care, nutrition 


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1 programs, and housing assistance) and no participating 

2 State or political subdivision thereof shall decrease any as3 sistance otherwise provided an individual or individuals be4 cause of the receipt of a refund under this section. 

5 ‘‘(h) PROGRAM INTEGRITY.—For purposes of ensur6 ing program integrity and complying with the require7 ments of the Improper Payment Information Act of 2002, 

8 the Secretary shall, to the maximum extent possible, rely 

9 on and coordinate with the quality control sample and re10 view procedures of paragraphs (2), (3), (4), and (5) of 

11 section 16(c) of the Food and Nutrition Act of 2008 (7 

12 U.S.C. 2025(c)). 

13 ‘‘(i) DEFINITIONS.— 

14 ‘‘(1) ELECTRONIC BENEFIT TRANSFER SYS15 TEM.—The term ‘electronic benefit transfer system’ 

16 means a system by which household benefits or re17 funds defined under subsection (e) are issued from 

18 and stored in a central databank via electronic ben19 efit transfer cards. 

20 ‘‘(2) GROSS INCOME.—The term ‘gross income’ 

21 means the gross income of a household that is deter22 mined in accordance with standards and procedures 

23 established under section 5 of the Food and Nutri24 tion Act of 2008 (7 U.S.C. 2014) and its imple25 menting regulations. 


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1 ‘‘(3) HOUSEHOLD.— 

2 ‘‘(A) The term ‘household’ means— 

3 ‘‘(i) in subparagraphs (A) and (B) of 

4 subsection (c)(1) of this section, except as 

5 provided in subparagraph (C) of this para6 graph, an individual or a group of individ7 uals who are a household under section 

8 3(n) of the Food and Nutrition Act of 

9 2008 (7 U.S.C. 2012(n)); 

10 ‘‘(ii) in subsection (c)(1)(C) of this 

11 section, a single individual or married cou12 ple that receives benefits under section 

13 1860D–14 of this Act (42 U.S.C. 1395w– 

14 114) and is not an institutionalized indi15 vidual or couple (as defined in section 

16 1902(q)(1)(B)); and 

17 ‘‘(iii) in subsection (c)(1)(D) of this 

18 section, a single individual or married cou19 ple that receives benefits under the supple20 mental security income program under title 

21 XVI of this Act (42 U.S.C. 1381–1383f) 

22 and is not an institutionalized individual or 

23 couple. 

24 ‘‘(B) The Secretary shall establish rules 

25 for providing the energy refund in an equitable 


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1 and administratively simple manner to house2 holds where the group of individuals who live 

3 together includes members not all of whom are 

4 described in a single clause of subparagraph 

5 (A), or includes additional members not de6 scribed in any such clause. 

7 ‘‘(C) The Secretary shall establish rules re8 garding the eligibility and delivery of the energy 

9 refund to groups of individuals described in sec10 tion 3(n)(4) or (5) of the Food and Nutrition 

11 Act of 2008 (7 U.S.C. 2012(n)). 

12 ‘‘(4) POVERTY LINE.—The term ‘poverty line’ 

13 has the meaning given the term in section 673(2) of 

14 the Community Services Block Grant Act (42 U.S.C. 

15 9902(2)), including any revision required by that 

16 section. 

17 ‘‘(5) STATE.—The term ‘State’ means the 50 

18 States, the District of Columbia, the Commonwealth 

19 of Puerto Rico, American Samoa, the United States 

20 Virgin Islands, Guam, and the Commonwealth of the 

21 Northern Mariana Islands. 

22 ‘‘(6) STATE AGENCY.—The term ‘State agency’ 

23 means an agency of State government, including the 

24 local offices thereof, that has responsibility for ad25 ministration of the 1 or more federally aided public 


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1 assistance programs within the State, and in those 

2 States where such assistance programs are operated 

3 on a decentralized basis, the term shall include the 

4 counterpart local agencies administering such pro5 grams. 

6 ‘‘(7) OTHER TERMS.—Other terms not defined 

7 in this title shall have the same meaning applied in 

8 the Supplemental Nutrition Assistance Program au9 thorized by the Food and Nutrition Act of 2008 (7 

10 U.S.C. 2011 et seq.) unless the Secretary finds for 

11 good cause that application of a particular definition 

12 would be detrimental to the purposes of the Energy 

13 Refund Program. 

14 ‘‘(j) STATE OPT IN.—The Secretary shall carry out 

15 the requirements specified by this section for a State or 

16 State agency unless the State or State agency elects to 

17 carry out such requirements.’’. 

18 (b) CONFORMING AMENDMENT.—Section 1324(b)(2) 

19 of title 31, United States Code, is amended by inserting 

20 the following before the period at the end: ‘‘, or under 

21 section 2201(d)(4)(B)(ii) of the Social Security Act’’. 

22 SEC. 4. ASSISTANCE TO DISPLACED WORKERS IN THE COAL 

23 INDUSTRY. 

24 For a period of 10 years after the enactment of the 

25 Tax Pollution, Not Profit Act, up to 2 percent of the reveVerDate Sep 11 2014 02:57 Apr 14, 2017 Jkt 069200 PO 00000 Frm 00024 Fmt 6652 Sfmt 6201 E:\BILLS\H2014.IH H2014

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1 nues generated under this Act may be used by the Sec2 retary of Labor to implement a program to assist workers 

3 in the coal industry that may be displaced as a result of 

4 the enactment of this Act. This assistance can take the 

5 form of the following: 

6 (1) Worker retraining. 

7 (2) Relocation expenses for those who move to 

8 find new employment. 

9 (3) Early retirement. 

10 (4) Health Benefits. 

11 (5) Other assistance that the Secretary deter12 mines appropriate. 

13 SEC. 5. REDUCTION IN CORPORATE TAX RATE. 

14 (a) IN GENERAL.—Section 11(b)(1) of the Internal 

15 Revenue Code of 1986 is amended— 

16 (1) by striking subparagraphs (C) and (D), by 

17 inserting ‘‘and’’ at the end of subparagraph (B), and 

18 by inserting after subparagraph (B) the following: 

19 ‘‘(C) applicable percentage of so much of 

20 the taxable income as exceeds $75,000.’’, 

21 (2) by striking ‘‘$11,750’’ and inserting ‘‘appli22 cable dollar amount’’, and 

23 (3) by striking the last sentence. 


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1 (b) APPLICABLE PERCENTAGE; APPLICABLE DOLLAR

2 AMOUNT.—Section 11 of such Code is amended by adding 

3 at the end the following: 

4 ‘‘(e) APPLICABLE PERCENTAGE.—For purposes of 

5 this section— 

6 ‘‘(1) APPLICABLE PERCENTAGE.—The term 

7 ‘applicable percentage’ means— 

8 ‘‘(A) 32 percent in the case of taxable 

9 years beginning in 2018, 

10 ‘‘(B) 31 percent in the case of taxable 

11 years beginning in 2019, 

12 ‘‘(C) 30 percent in the case of taxable 

13 years beginning in 2020, 

14 ‘‘(D) 29 percent in the case of taxable 

15 years beginning in 2021, and 

16 ‘‘(E) 28 percent in the case of taxable 

17 years beginning after 2021. 

18 ‘‘(2) APPLICABLE DOLLAR AMOUNT.—The term 

19 ‘applicable dollar amount’ means— 

20 ‘‘(A) $6,750 in the case of taxable years 

21 beginning in 2018, 

22 ‘‘(B) $5,500 in the case of taxable years 

23 beginning in 2019, 

24 ‘‘(C) $5,000 in the case of taxable years 

25 beginning in 2020, 


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1 ‘‘(D) $4,500 in the case of taxable years 

2 beginning in 2021, and 

3 ‘‘(E) $4,000 in the case of taxable years 

4 beginning after 2021.’’. 

5 (c) CONFORMING AMENDMENTS.— 

6 (1) Section 11(b)(2) of such Code is amended 

7 by striking ‘‘35 percent’’ and inserting ‘‘the applica8 ble percentage’’. 

9 (2) Section 1201(a) of such Code is amended— 

10 (A) by striking ‘‘35 percent’’ both places it 

11 appears and inserting ‘‘the applicable percent12 age’’, and 

13 (B) by striking ‘‘2 sentences’’ and insert14 ing ‘‘sentence’’. 

15 (3) Section 1445(e) of such Code is amended by 

16 striking ‘‘35 percent’’ each places it occurs and in17 serting ‘‘the applicable percentage’’. 

18 (d) EFFECTIVE DATE.— 

19 (1) IN GENERAL.—Except as otherwise pro20 vided in this subsection, the amendments made by 

21 this section shall apply to taxable years beginning 

22 after December 31, 2017. 

23 (2) WITHHOLDING.—The amendments made by 

24 subsection (b)(4) shall apply to distributions made 

25 after December 31, 2017. 


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1 SEC. 6. PUBLIC DISCLOSURE OF REVENUES AND EXPENDI2 TURES. 

3 (a) ESTABLISHMENT OF WEBSITE.—The Secretary 

4 of the Treasury, or the Secretary’s designee, shall estab5 lish a website for purposes of making the disclosures de6 scribed in subsection (b). 

7 (b) DISCLOSURES.—The Secretary shall make pub8 licly available, on an ongoing basis and as frequently as 

9 possible, information regarding the amount and sources 

10 of revenue attributable to this Act and the amendments 

11 made by this Act. 

Æ 


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