II 

117TH CONGRESS 

1ST SESSION S. 2085 

To amend the Internal Revenue Code of 1986 to provide for carbon dioxide 

and other greenhouse gas and criteria air pollutant emission fees, provide 

rebates to low- and middle-income Americans, invest in fossil fuel communities and workers, invest in environmental justice communities, and 

for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 16, 2021 

Mr. WHITEHOUSE (for himself, Mr. SCHATZ, Mr. HEINRICH, Mrs. GILLIBRAND, Mr. MURPHY, and Mr. REED) introduced the following bill; which 

was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

for carbon dioxide and other greenhouse gas and criteria 

air pollutant emission fees, provide rebates to low- and 

middle-income Americans, invest in fossil fuel communities and workers, invest in environmental justice communities, and for other purposes. 

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; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Save Our Future Act’’. 


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1 (b) TABLE OF CONTENTS.—The table of contents of 

2 this Act is as follows: 

Sec. 1. Short title; table of contents. 

TITLE I—FEES ON AIR POLLUTION 

Sec. 101. Carbon dioxide and other greenhouse gas emission fees. 

Sec. 102. Fees on criteria air pollutants. 

TITLE II—RETURNING FEE REVENUE TO THE AMERICAN 

PEOPLE 

Sec. 201. Fee revenue rebates to individuals. 

Sec. 202. State-based cost mitigation grant program. 

TITLE III—ASSISTANCE TO ENERGY VETERANS AND THEIR 

COMMUNITIES 

Sec. 301. Office of Energy Veterans Assistance. 

Sec. 302. Local revenue replenishment. 

Sec. 303. Environmental restoration. 

Sec. 304. Community assistance programs. 

TITLE IV—ASSISTANCE TO ENVIRONMENTAL JUSTICE 

COMMUNITIES 

Sec. 401. Assistance to Environmental Justice Communities. 

TITLE V—OTHER PROVISIONS 

Sec. 501. Public disclosure of revenues and expenditures. 

Sec. 502. Severability. 

Sec. 503. Rule of construction. 

Sec. 504. Remedies preserved. 

3 TITLE I—FEES ON AIR 

4 POLLUTION 

5 SEC. 101. CARBON DIOXIDE AND OTHER GREENHOUSE GAS 

6 EMISSION FEES. 

7 (a) IN GENERAL.—Chapter 38 of the Internal Rev8 enue Code of 1986 is amended by adding at the end there9 of the following new subchapter: 


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1 ‘‘Subchapter E—Carbon Dioxide and Other 

2 Greenhouse Gas Emission Fees 

‘‘Sec. 4691. Fee for carbon dioxide emissions. 

‘‘Sec. 4692. Fee on fluorinated greenhouse gases. 

‘‘Sec. 4693. Fee on facilities that emit greenhouse gases from processes other 

than fossil fuel combustion. 

‘‘Sec. 4694. Methane and associated emissions from the fossil fuel supply chain. 

‘‘Sec. 4695. Border adjustments for energy-intensive manufactured goods. 

‘‘Sec. 4696. Definitions and other rules. 

3 ‘‘SEC. 4691. FEE FOR CARBON DIOXIDE EMISSIONS. 

4 ‘‘(a) IN GENERAL.— 

5 ‘‘(1) FOSSIL FUEL PRODUCTS PRODUCING CAR6 BON EMISSIONS.—There is hereby imposed a fee in 

7 an amount equal to the applicable amount at the 

8 rate specified in paragraph (2) on— 

9 ‘‘(A) coal— 

10 ‘‘(i) removed from any mine in the 

11 United States, or 

12 ‘‘(ii) entered into the United States 

13 for consumption, use, or warehousing, 

14 ‘‘(B) petroleum products— 

15 ‘‘(i) removed from any refinery, 

16 ‘‘(ii) removed from any terminal, or 

17 ‘‘(iii) entered into the United States 

18 for consumption, use, or warehousing, and 

19 ‘‘(C) natural gas— 

20 ‘‘(i) delivered to an end user by any 

21 person required to submit form 176 of the 


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1 Energy Information Administration (or a 

2 successor form), or 

3 ‘‘(ii) sold in the United States by any 

4 processor not described in clause (i). 

5 ‘‘(2) RATE.—The rate specified in this para6 graph with respect to any product described in para7 graph (1) is an amount equal to the applicable 

8 amount per ton of carbon dioxide that would be 

9 emitted through the combustion of such product, as 

10 determined by the Secretary, in consultation with 

11 the Secretary of Energy and the Administrator of 

12 the Environmental Protection Agency (referred to in 

13 this section as the ‘Administrator’). 

14 ‘‘(b) APPLICABLE AMOUNT.— 

15 ‘‘(1) IN GENERAL.—For purposes of this part, 

16 the applicable amount is— 

17 ‘‘(A) for calendar year 2023, $54, and 

18 ‘‘(B) subject to paragraph (3), for calendar 

19 year 2024 and any subsequent calendar year, 

20 the sum of— 

21 ‘‘(i) the product of the amount in ef22 fect under this paragraph for the preceding 

23 calendar year and 106 percent, and 

24 ‘‘(ii) the inflation adjustment amount 

25 determined under paragraph (2). 


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1 ‘‘(2) INFLATION ADJUSTMENT AMOUNT.— 

2 ‘‘(A) IN GENERAL.—The inflation adjust3 ment amount for any calendar year shall be an 

4 amount (not less than zero) equal to the prod5 uct of— 

6 ‘‘(i) the amount in effect under para7 graph (1) for the preceding calendar year, 

8 and 

9 ‘‘(ii) the percentage by which the CPI 

10 for the preceding calendar year exceeds the 

11 CPI for the second preceding calendar 

12 year. 

13 ‘‘(B) CPI.—Rules similar to the rules of 

14 paragraphs (4) and (5) of section 1(f) shall 

15 apply for purposes of this paragraph. 

16 ‘‘(3) ENVIRONMENTAL INTEGRITY MECHA17 NISM.— 

18 ‘‘(A) IN GENERAL.—With respect to cal19 endar year 2024 and any subsequent calendar 

20 year, the Secretary shall, not later than Sep21 tember 30 of each such year, make a deter22 mination based upon the report described in 

23 paragraph (5) with regard to whether the cu24 mulative emissions for the applicable period exVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 ceeded the cumulative emissions target for such 

2 period. 

3 ‘‘(B) EXCEEDING CUMULATIVE EMISSIONS

4 TARGET.—If the Secretary determines, pursu5 ant to subparagraph (A), that the cumulative 

6 emissions for the applicable period exceeded the 

7 cumulative emissions target for such period, the 

8 applicable amount for the calendar year begin9 ning after such determination shall be equal to 

10 the product of the amount otherwise in effect 

11 (without application of this paragraph) under 

12 paragraph (1)(B) for such calendar year and 

13 105 percent. 

14 ‘‘(C) DEFINITIONS.—In this paragraph: 

15 ‘‘(i) APPLICABLE PERIOD.—The term 

16 ‘applicable period’ means, with respect to 

17 any determination made by the Secretary 

18 under this paragraph for any calendar 

19 year, the period— 

20 ‘‘(I) beginning on January 1, 

21 2023, and 

22 ‘‘(II) ending on December 31 of 

23 the preceding calendar year. 

24 ‘‘(ii) CUMULATIVE EMISSIONS.—The 

25 term ‘cumulative emissions’ means an 


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1 amount equal to the sum of the net total 

2 anthropogenic greenhouse gas emissions 

3 and sinks for all years during the applica4 ble period, as determined by the Adminis5 trator pursuant to paragraph (5). 

6 ‘‘(iii) CUMULATIVE EMISSIONS TAR7 GET.—The term ‘cumulative emissions tar8 get’ means an amount equal to the sum of 

9 the annual emissions targets for all years 

10 during the applicable period. 

11 ‘‘(iv) ANNUAL EMISSIONS TARGET.— 

12 The term ‘annual emissions target’ means, 

13 with respect to any calendar year, an 

14 amount equal to the product of— 

15 ‘‘(I) net total anthropogenic 

16 greenhouse gas emissions and sinks 

17 for 2019, as determined by the Ad18 ministrator pursuant to paragraph (5) 

19 (to the extent the methodology under 

20 such paragraph is applicable), and 

21 ‘‘(II) the applicable percentage 

22 for such year, as determined under 

23 paragraph (4). 

24 ‘‘(4) APPLICABLE PERCENTAGE.— 


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1 ‘‘(A) 2023.—In the case of calendar year 

2 2023, the applicable percentage shall be 72 per3 cent. 

4 ‘‘(B) 2024 THROUGH 2035.—In the case of 

5 calendar years 2024 through 2035, the applica6 ble percentage shall be equal to— 

7 ‘‘(i) the applicable percentage for the 

8 preceding year, minus 

9 ‘‘(ii) 2 percentage points. 

10 ‘‘(C) 2036 THROUGH 2050.—In the case of 

11 calendar years 2036 through 2050, the applica12 ble percentage shall be equal to— 

13 ‘‘(i) the applicable percentage for the 

14 preceding year, minus 

15 ‘‘(ii) 3.2 percentage points. 

16 ‘‘(D) AFTER 2050.—In the case of any cal17 endar year beginning after 2050, the applicable 

18 percentage shall be equal to zero. 

19 ‘‘(5) EMISSIONS REPORTING.— 

20 ‘‘(A) IN GENERAL.—Not later than Sep21 tember 30, 2024, and annually thereafter, the 

22 Administrator, in consultation with the Sec23 retary, shall make available to the public a re24 port on the cumulative emissions during the ap25 plicable period. 


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1 ‘‘(B) METHODOLOGY.—Not later than 

2 January 1, 2023, the Administrator shall pre3 scribe rules for quantifying cumulative emis4 sions under subparagraph (A), which shall— 

5 ‘‘(i) to the greatest extent practicable, 

6 employ existing data sources and accepted 

7 greenhouse gas accounting practices, while 

8 also allowing for use of state-of-the-art 

9 techniques to measure or estimate sources 

10 and sinks of greenhouse gas emissions 

11 which are not subject to fees under this 

12 subchapter, as the Administrator deems 

13 appropriate to meet the goals of this sub14 paragraph, 

15 ‘‘(ii) subject to such penalties as are 

16 determined appropriate by the Adminis17 trator, require any entity subject to fees or 

18 refunds under this subchapter to report, 

19 not later than April 1 of each calendar 

20 year, the total quantity of greenhouse gas 

21 emissions subject to fees or refunds under 

22 this subchapter for which such entity was 

23 liable during the preceding calendar year, 

24 and 


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1 ‘‘(iii) require any information reported 

2 pursuant to clause (ii) to be verified by a 

3 third-party entity that, subject to such 

4 process as is determined appropriate by 

5 the Administrator, has been certified by 

6 the Administrator with respect to the 

7 qualifications, independence, and reliability 

8 of such entity. 

9 ‘‘(C) GREENHOUSE GAS REPORTING PRO10 GRAM.—For purposes of establishing the rules 

11 described in subparagraph (B), the Adminis12 trator may elect to modify the activities of the 

13 Greenhouse Gas Reporting Program to satisfy 

14 the requirements described in clauses (i) 

15 through (iii) of such subparagraph. 

16 ‘‘(6) ROUNDING.—The applicable amount under 

17 this subsection shall be rounded up to the next whole 

18 dollar amount. 

19 ‘‘(c) REFUNDS FOR CAPTURING CARBON DIOXIDE

20 AND PRODUCTION OF CERTAIN GOODS.— 

21 ‘‘(1) CARBON DIOXIDE CAPTURE, UTILIZATION, 

22 AND STORAGE.— 

23 ‘‘(A) IN GENERAL.—In the case of a per24 son who— 


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1 ‘‘(i) uses any coal, petroleum product, 

2 or natural gas for which a fee has been im3 posed under subsection (a)(1) in a manner 

4 which results in the emission of qualified 

5 carbon dioxide, 

6 ‘‘(ii) captures the resulting emitted 

7 qualified carbon dioxide at a qualified facil8 ity which is owned by such person, and 

9 ‘‘(iii)(I) disposes of such qualified car10 bon dioxide in secure storage in compliance 

11 with Treasury Decision 9944 (86 Fed. 

12 Reg. 4728), or 

13 ‘‘(II) utilizes such qualified carbon di14 oxide in a manner provided in subpara15 graph (D), 

16 there shall be allowed a refund, in the same 

17 manner as if it were an overpayment of the fee 

18 imposed by such subsection, to such person in 

19 the amount determined under subparagraph 

20 (B). 

21 ‘‘(B) AMOUNT OF REFUND.—The amount 

22 of the refund under this subparagraph is an 

23 amount equal to the product of— 

24 ‘‘(i) the applicable amount under sub25 section (b) for the calendar year in which 


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1 such qualified carbon dioxide was captured 

2 and disposed or utilized, and 

3 ‘‘(ii) the adjusted tons of qualified 

4 carbon dioxide captured and disposed or 

5 utilized. 

6 ‘‘(C) ADJUSTED TOTAL TONS.—For pur7 poses of subparagraph (B), the adjusted tons of 

8 qualified carbon dioxide captured and disposed 

9 or utilized shall be the total tons of qualified 

10 carbon dioxide captured and disposed or utilized 

11 reduced by the amount of any anticipated leak12 age of carbon dioxide into the atmosphere due 

13 to imperfect storage technology or otherwise, as 

14 determined by the Secretary in consultation 

15 with the Administrator of the Environmental 

16 Protection Agency. 

17 ‘‘(D) REQUIREMENTS.— 

18 ‘‘(i) IN GENERAL.—Any refund under 

19 subparagraph (A) shall apply only with re20 spect to qualified carbon dioxide that has 

21 been captured and disposed or utilized 

22 within the United States. 

23 ‘‘(ii) RECAPTURE.—The Secretary 

24 shall, by regulations, provide for recap25 turing the benefit of any refund made 


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1 under subparagraph (A) with respect to 

2 any qualified carbon dioxide which is dis3 posed in secure storage and ceases to be 

4 stored in a manner consistent with the re5 quirements of this section. 

6 ‘‘(iii) UTILIZATION.—The Secretary, 

7 in consultation with the Secretary of En8 ergy and the Administrator of the Environ9 mental Protection Agency, shall establish 

10 regulations providing for the appropriate 

11 methods and manners for the utilization of 

12 qualified carbon dioxide under subpara13 graph (A)(iii)(II), including the utilization 

14 of captured carbon dioxide for the produc15 tion of substances such as plastics and 

16 chemicals. Such regulations shall provide 

17 for the minimization of the escape or fur18 ther emission of the qualified carbon diox19 ide into the atmosphere. 

20 ‘‘(iv) EXCEPTION.—No refund shall 

21 be allowed under this paragraph with re22 spect to any carbon dioxide which is uti23 lized in— 

24 ‘‘(I) enhanced oil or gas recovery, 

25 or 


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1 ‘‘(II) the production of fuels or 

2 any other substance which will be 

3 combusted or otherwise release green4 house gases into the atmosphere. 

5 ‘‘(E) QUALIFIED CARBON DIOXIDE; QUALI6 FIED FACILITY.—For purposes of this para7 graph— 

8 ‘‘(i) QUALIFIED CARBON DIOXIDE.— 

9 ‘‘(I) IN GENERAL.—The term 

10 ‘qualified carbon dioxide’ means car11 bon dioxide captured from an indus12 trial source which— 

13 ‘‘(aa) would otherwise be re14 leased into the atmosphere as in15 dustrial emission of greenhouse 

16 gas, and 

17 ‘‘(bb) is measured at the 

18 source of capture and verified at 

19 the point of disposal, injection, or 

20 utilization. 

21 ‘‘(II) RECYCLED CARBON DIOX22 IDE.—The term ‘qualified carbon di23 oxide’ includes the initial deposit of 

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1 clude carbon dioxide that is recap2 tured, recycled, and re-injected as 

3 part of the enhanced oil and natural 

4 gas recovery process. 

5 ‘‘(ii) QUALIFIED FACILITY.—The term 

6 ‘qualified facility’ means any industrial fa7 cility at which carbon capture equipment is 

8 placed in service. 

9 ‘‘(2) MANUFACTURE OF CERTAIN GOODS.— 

10 ‘‘(A) IN GENERAL.—In the case of a per11 son who uses any coal, petroleum product, or 

12 natural gas for which a fee has been imposed 

13 under subsection (a)(1) as an input for a manu14 factured good (other than a product described 

15 in subparagraph (B)) that encapsulates any of 

16 the carbon dioxide that would have otherwise 

17 been emitted through combustion of such coal, 

18 petroleum product, or gas in a manner such 

19 that it does not result in the direct emission of 

20 carbon dioxide in the manufacturing or subse21 quent use of such good, a refund shall be al22 lowed to such person in the same manner as if 

23 it were an overpayment of the fee imposed by 

24 such section in an amount that is equal to the 

25 product of— 


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1 ‘‘(i) an amount equal to the applicable 

2 amount under subsection (b) for the cal3 endar year in which such good was pro4 duced, and 

5 ‘‘(ii) the total tons of carbon dioxide 

6 that would have otherwise been emitted 

7 through the combustion of such coal, pe8 troleum product, or gas. 

9 ‘‘(B) EXCLUSION.—The products described 

10 in this subparagraph are— 

11 ‘‘(i) single-use plastic products (as de12 fined in section 4696(a)(8)), and 

13 ‘‘(ii) products which are commonly 

14 disposed of through incineration with a re15 sulting release of carbon dioxide (as identi16 fied by the Secretary, in consultation with 

17 the Administrator of the Environmental 

18 Protection Agency). 

19 ‘‘(3) EXPORTS.—In the case of a person who 

20 exports any coal, petroleum product, or natural gas 

21 from the United States for which a fee has been im22 posed under subsection (a)(1), a refund shall be al23 lowed to such person in the same manner as if it 

24 were an overpayment of the fee imposed by such sec25 tion in an amount that is equal to the fee previously 


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1 imposed under such subsection with respect to such 

2 product (determined without regard to any increase 

3 under section 4694). 

4 ‘‘SEC. 4692. FEE ON FLUORINATED GREENHOUSE GASES. 

5 ‘‘(a) IN GENERAL.—There is hereby imposed a fee 

6 in an amount determined under subsection (b) on 

7 fluorinated greenhouse gases— 

8 ‘‘(1) produced at a fluorinated greenhouse gas 

9 production facility, or 

10 ‘‘(2) imported into the United States by a 

11 fluorinated greenhouse gas importer. 

12 ‘‘(b) AMOUNT OF FEE.—The amount of fee imposed 

13 by subsection (a) shall be equal to the applicable percent14 age (as defined in subsection (c)(4)) of the applicable 

15 amount determined under section 4691(b) per ton of car16 bon dioxide equivalent produced or imported. 

17 ‘‘(c) DEFINITIONS.—For purposes of this section— 

18 ‘‘(1) FLUORINATED GREENHOUSE GASES.—The 

19 term ‘fluorinated greenhouse gases’ means sulfur 

20 hexafluoride (SF6), nitrogen trifluoride (NF3), any 

21 hydrofluorocarbon, any perfluorocarbon, any fully 

22 fluorinated linear, branched or cyclic alkane, ether, 

23 tertiary amine or aminoether, any 

24 perfluoropolyether, any hydrofluoropolyether, and 

25 any other fluorocarbon except for substances with 


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1 vapor pressures of less than 1 mm of Hg absolute 

2 at 25 degrees Celsius. 

3 ‘‘(2) FLUORINATED GREENHOUSE GAS PRODUC4 TION FACILITY.—The term ‘fluorinated greenhouse 

5 gas production facility’ means any facility which is 

6 included under the industrial gas supplier source 

7 category under subpart OO of part 98 of title 40, 

8 Code of Federal Regulations, as in effect on the date 

9 of the enactment of the Save Our Future Act. 

10 ‘‘(3) FLUORINATED GREENHOUSE GAS IM11 PORTER.—The term ‘fluorinated greenhouse gas im12 porter’ means any importer who is included under— 

13 ‘‘(A) the industrial gas supplier source cat14 egory under subpart OO of part 98 of title 40, 

15 Code of Regulations, as in effect on the date of 

16 the enactment of the Save Our Future Act, or 

17 ‘‘(B) the source category under subpart 

18 QQ of such part (as so in effect). 

19 ‘‘(4) APPLICABLE PERCENTAGE.—The term 

20 ‘applicable percentage’ means the percentage deter21 mined in accordance with the following table: 

‘‘In the case of any taxable year 

beginning in calendar year: 

The applicable 

percentage is: 

2023 ...................................................................................... 10 percent

2024 ...................................................................................... 20 percent

2025 ...................................................................................... 30 percent

2026 ...................................................................................... 40 percent

2027 ...................................................................................... 50 percent

2028 ...................................................................................... 60 percent


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‘‘In the case of any taxable year 

beginning in calendar year: 

The applicable 

percentage is: 

2029 ...................................................................................... 70 percent

2030 ...................................................................................... 80 percent

2031 ...................................................................................... 90 percent

2032 or thereafter ................................................................ 100 percent. 

1 ‘‘(d) EXEMPTION FOR EXPORTS.—For purposes of 

2 determining fluorinated greenhouse gases produced or im3 ported under subsection (a), there shall not be taken into 

4 account any fluorinated greenhouse gases exported from 

5 the United States in bulk or exported from the United 

6 States in equipment pre-charged with fluorinated green7 house gases or containing fluorinated greenhouse gases in 

8 closed cell foams. 

9 ‘‘(e) REFUND FOR CONSUMPTIVE USES AND DE10 STRUCTION.—In the case of a person who uses any 

11 fluorinated greenhouse gas for which a fee has been im12 posed under paragraph (1) or (2) of subsection (a) as an 

13 input for a manufactured good that transforms the 

14 fluorinated greenhouse gas such that it cannot later be 

15 emitted or otherwise destroys the gas (without emissions), 

16 a refund shall be allowed to such person in the same man17 ner as if it were an overpayment of the fee imposed by 

18 such subsection in an amount that is equal to the product 

19 of— 

20 ‘‘(1) an amount equal to the applicable percent21 age (as defined in subsection (c)(4)) of the applicaVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00019 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 ble amount under section 4691(b), for the calendar 

2 year in which such fluorinated greenhouse gas was 

3 used or destroyed, and 

4 ‘‘(2) the excess (if any) of— 

5 ‘‘(A) the total carbon dioxide equivalent of 

6 the fluorinated greenhouse gases used or de7 stroyed, over 

8 ‘‘(B) the total carbon dioxide equivalent of 

9 any fluorinated greenhouse gases created as the 

10 result of the transformation or destruction 

11 process. 

12 ‘‘SEC. 4693. FEE ON FACILITIES THAT EMIT GREENHOUSE 

13 GASES FROM PROCESSES OTHER THAN FOS14 SIL FUEL COMBUSTION. 

15 ‘‘(a) IN GENERAL.—There is hereby imposed a fee 

16 in an amount equal to the product of the applicable 

17 amount determined under section 4691(b) and the total 

18 tons of carbon dioxide equivalent emissions from any facil19 ity which— 

20 ‘‘(1) is required to report emissions (or which 

21 would be required to report emissions notwith22 standing any other provision of law prohibiting the 

23 implementation of or use of funds for such require24 ments), or to which emissions are attributed, under 

25 part 98 of title 40, Code of Federal Regulations, as 


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1 in effect on the date of the enactment of the Save 

2 Our Future Act, and 

3 ‘‘(2) emitted during the previous calendar year 

4 greenhouse gases other than through the production 

5 or combustion of coal, petroleum products, and nat6 ural gas. 

7 ‘‘(b) EXCLUSION.—This section shall not apply with 

8 respect to any greenhouse gases— 

9 ‘‘(1) which are emitted by any agricultural enti10 ty from the growing of crops or the raising of live11 stock, or 

12 ‘‘(2) if such greenhouse gases are subject to a 

13 fee under section 4694. 

14 ‘‘SEC. 4694. METHANE AND ASSOCIATED EMISSIONS FROM 

15 THE FOSSIL FUEL SUPPLY CHAIN. 

16 ‘‘(a) REPORTING PROGRAM.— 

17 ‘‘(1) IN GENERAL.—Not later than January 1, 

18 2022, the Secretary, in consultation with the Admin19 istrator of the Environmental Protection Agency, the 

20 Secretary of the Interior, the Administrator of the 

21 Energy Information Administration, and the Admin22 istrator of the Pipeline and Hazardous Materials 

23 Safety Administration, shall establish and implement 

24 a program to identify all major source categories of 

25 associated emissions and collect data on associated 


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1 emissions from the coal, petroleum products, and 

2 natural gas supply chains. 

3 ‘‘(2) ANNUAL REPORT.—Not later than 12 

4 months after the date that the Secretary implements 

5 the program described in paragraph (1), and annu6 ally thereafter, the Secretary shall issue a report, to 

7 be made available to the public and the appropriate 

8 committees of Congress, on associated emissions, in9 cluding— 

10 ‘‘(A) identification of all major source cat11 egories of associated emissions, and 

12 ‘‘(B) the total amount, expressed in tons of 

13 carbon dioxide equivalent, of— 

14 ‘‘(i) methane and other greenhouse 

15 gases emitted across the coal supply chain 

16 within the United States during the pre17 ceding calendar year, 

18 ‘‘(ii) methane and other greenhouse 

19 gases emitted across the petroleum prod20 ucts supply chain within the United States 

21 during the preceding calendar year, and 

22 ‘‘(iii) methane and other greenhouse 

23 gases emitted across the natural gas sup24 ply chain within the United States during 

25 the preceding calendar year. 


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1 ‘‘(b) SUPPLEMENTARY FEE FOR METHANE AND AS2 SOCIATED EMISSIONS.— 

3 ‘‘(1) COAL.— 

4 ‘‘(A) IN GENERAL.—In the case of any cal5 endar year beginning after calendar year 2022, 

6 all coal mine operators shall report their total 

7 annual methane and other associated emissions 

8 to the Secretary and the Administrator of the 

9 Environmental Protection Agency (referred to 

10 in this subsection as the ‘Administrator’), con11 sistent with the methodology and requirements 

12 of the Greenhouse Gas Reporting Program of 

13 the Environmental Protection Agency (referred 

14 to in this subsection as the ‘Program’). 

15 ‘‘(B) DEADLINE.—Each annual report 

16 under subparagraph (A) shall be filed not later 

17 than March 31 of the calendar year following 

18 the calendar year covered by the report. 

19 ‘‘(C) REQUIREMENT.—The Administrator 

20 shall develop a reporting methodology for any 

21 coal mines not required as of the date of enact22 ment of this section to report emissions under 

23 the Program. 

24 ‘‘(D) FEE.—Not later than 90 days after 

25 the date on which a coal mine operator submits 


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1 a report under subparagraph (A), the Secretary 

2 shall impose a fee on the operator in an amount 

3 equal to the product obtained by multiplying— 

4 ‘‘(i) the applicable amount determined 

5 under section 4691(b) per ton of carbon 

6 dioxide equivalent; and 

7 ‘‘(ii) the total carbon dioxide equiva8 lent tons of methane and other associated 

9 emissions reported by the operator in the 

10 report. 

11 ‘‘(2) PETROLEUM PRODUCTS.— 

12 ‘‘(A) IN GENERAL.—In the case of any cal13 endar year beginning after calendar year 2022, 

14 all oil well operators and other entities in the 

15 petroleum products supply chain required to re16 port under the Program shall report their total 

17 annual methane and other associated emissions 

18 to the Secretary and the Administrator, con19 sistent with the methodology and requirements 

20 of the Program. 

21 ‘‘(B) INCLUSION.—Each annual report 

22 under subparagraph (A) shall include emissions 

23 from low frequency, high emission events. 

24 ‘‘(C) DEADLINE.—Each annual report 

25 under subparagraph (A) shall be filed not later 


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1 than March 31 of the calendar year following 

2 the calendar year covered by the report. 

3 ‘‘(D) REQUIREMENT.—The Administrator 

4 shall develop a reporting methodology for— 

5 ‘‘(i) any smaller oil well operators not 

6 required as of the date of enactment of 

7 this section to report emissions under the 

8 Program; and 

9 ‘‘(ii) low frequency, high emission 

10 events. 

11 ‘‘(E) FEE.—Not later than 90 days after 

12 the date on which an oil well operator or other 

13 entity submits a report under subparagraph 

14 (A), the Secretary shall impose a fee on the op15 erator or entity in an amount equal to the prod16 uct obtained by multiplying— 

17 ‘‘(i) the applicable amount determined 

18 under section 4691(b) per ton of carbon 

19 dioxide equivalent; and 

20 ‘‘(ii) the total carbon dioxide equiva21 lent tons of methane and other associated 

22 emissions reported by the operator or enti23 ty in the report. 

24 ‘‘(3) NATURAL GAS.— 


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1 ‘‘(A) IN GENERAL.—In the case of any cal2 endar year beginning after calendar year 2022, 

3 all gas well operators and other entities in the 

4 natural gas supply chain required to report 

5 under the Program shall report their total an6 nual methane and other associated emissions to 

7 the Secretary and the Administrator, consistent 

8 with the methodology and requirements of the 

9 Program. 

10 ‘‘(B) INCLUSION.—Each annual report 

11 under subparagraph (A) shall include emissions 

12 from low frequency, high emission events. 

13 ‘‘(C) DEADLINE.—Each annual report 

14 under subparagraph (A) shall be filed not later 

15 than March 31 of the calendar year following 

16 the calendar year covered by the report. 

17 ‘‘(D) REQUIREMENT.—The Administrator 

18 shall develop a reporting methodology for— 

19 ‘‘(i) any smaller gas well operators not 

20 required as of the date of enactment of 

21 this section to report emissions under the 

22 Program; and 

23 ‘‘(ii) low frequency, high emission 

24 events. 


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1 ‘‘(E) FEE.—Not later than 90 days after 

2 the date on which a gas well operator or other 

3 entity submits a report under subparagraph 

4 (A), the Secretary shall impose a fee on the op5 erator or other entity in an amount equal to the 

6 product obtained by multiplying— 

7 ‘‘(i) the applicable amount determined 

8 under section 4691(b) per ton of carbon 

9 dioxide equivalent; and 

10 ‘‘(ii) the total carbon dioxide equiva11 lent tons of methane and other associated 

12 emissions reported by the operator or enti13 ty in the report. 

14 ‘‘(4) IMPORTS.— 

15 ‘‘(A) IN GENERAL.—In the case of any cal16 endar year beginning after 2022, the fee im17 posed under section 4691(a)(1) with respect to 

18 any coal, petroleum product, or natural gas im19 ported into the United States (referred to in 

20 this paragraph as the ‘applicable product’) shall 

21 be increased by the amount determined by the 

22 Secretary (in consultation with the Adminis23 trator of the Environmental Protection Agency) 

24 necessary to ensure that the total fees collected 

25 under such section with respect to such applicaVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00027 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 ble product are equal to the total amount of 

2 such fees that would be collected on such appli3 cable product if the fee imposed under section 

4 4691(a)(1) also applied to the carbon-dioxide 

5 equivalent of the average amount of methane 

6 and other associated emissions emitted in the 

7 production of such applicable product (using a 

8 country-of-origin industry average, as deter9 mined by the Secretary in consultation with the 

10 Administrator of the Environmental Protection 

11 Agency). 

12 ‘‘(B) ELECTION.—If an importer elects to 

13 provide reliable data (as determined by the Sec14 retary based upon the most recent calendar 

15 year for which such data is available, which 

16 may not be for any year beginning more than 

17 3 years prior to importation) demonstrating the 

18 average actual methane and other associated 

19 emissions generated per unit of production of 

20 the applicable product, the fee imposed under 

21 section 4691(a)(1) with respect such applicable 

22 product imported into the United States shall 

23 be increased by the amount determined by the 

24 Secretary (in consultation with the Adminis25 trator of the Environmental Protection Agency) 


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1 necessary to ensure that the total fees collected 

2 under such section with respect to such applica3 ble product are equal to the total amount of 

4 such fees that would be collected on such appli5 cable product if the fee imposed under section 

6 4691(a)(1) also applied to the carbon-dioxide 

7 equivalent of the actual average amount of 

8 methane and other associated emissions emitted 

9 in the production of such applicable product. 

10 ‘‘SEC. 4695. BORDER ADJUSTMENTS FOR ENERGY-INTEN11 SIVE MANUFACTURED GOODS. 

12 ‘‘(a) PURPOSE.—The purpose of this section is to en13 sure the environmental effectiveness of this subchapter. 

14 ‘‘(b) EXPORTS.— 

15 ‘‘(1) IN GENERAL.—In the case of any energy16 intensive manufactured good which is exported from 

17 the United States and which is manufactured after 

18 December 31, 2022, the Secretary shall pay to the 

19 person exporting such good a refund equal to the 

20 amount of the cost of such good attributable to any 

21 fees imposed under this subchapter related to the 

22 manufacturing of such energy-intensive manufac23 tured good (as determined under regulations estab24 lished by the Secretary). 


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1 ‘‘(2) DETERMINATION OF REFUND.—The 

2 amount of the refund under paragraph (1) shall be 

3 determined based on the average amount of the cost 

4 of such good, as produced by the domestic manufac5 turer, which is attributable to any fees imposed 

6 under this subchapter. 

7 ‘‘(c) IMPORTS.— 

8 ‘‘(1) IMPOSITION OF EQUIVALENCY FEE.— 

9 ‘‘(A) IN GENERAL.—In the case of any en10 ergy-intensive manufactured good imported into 

11 the United States after December 31, 2022, 

12 there is imposed an equivalency fee on the per13 son importing such good in an amount equal to 

14 the amount determined under subparagraph 

15 (B) (as determined under regulations estab16 lished by the Secretary). 

17 ‘‘(B) DETERMINATION OF FEE.— 

18 ‘‘(i) IN GENERAL.—Subject to clause 

19 (ii), the amount of the equivalency fee 

20 under subparagraph (A) shall be an 

21 amount equal to the product of— 

22 ‘‘(I) the amount of any fees that 

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1 factured good was manufactured in 

2 the United States, multiplied by 

3 ‘‘(II) an amount equal to the 

4 quotient of— 

5 ‘‘(aa) the average economy6 wide carbon intensity of the 

7 country in which such good was 

8 produced (as determined by the 

9 Secretary based upon the most 

10 recent year for which reliable 

11 data is available), divided by 

12 ‘‘(bb) the average economy13 wide carbon intensity of the 

14 United States (as so determined). 

15 ‘‘(ii) ALTERNATIVE CALCULATIONS.— 

16 ‘‘(I) INDUSTRY-SPECIFIC DATA.— 

17 In the case of any energy-intensive 

18 manufactured good for which reliable 

19 industry-specific data is available (as 

20 determined by the Secretary), the 

21 amount of the equivalency fee under 

22 subparagraph (A) shall be an amount 

23 equal to the amount determined under 

24 clause (i) for such good, as deter25 mined by substituting ‘industry-speVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00031 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 cific’ for ‘economy-wide’ each place it 

2 appears. 

3 ‘‘(II) ELECTION.—In the case of 

4 any energy-intensive manufactured 

5 good for which the importer of such 

6 good elects application of this sub7 clause and provides reliable data (as 

8 determined by the Secretary based 

9 upon the most recent calendar year 

10 for which such data is available, which 

11 may not be for any year beginning 

12 more than 3 years prior to importa13 tion), the amount of the equivalency 

14 fee under subparagraph (A) shall be 

15 an amount equal to the product of— 

16 ‘‘(aa) the amount of any 

17 fees that would be imposed under 

18 this subchapter if the energy-in19 tensive manufactured good was 

20 manufactured in the United 

21 States, multiplied by 

22 ‘‘(bb) an amount equal to 

23 the quotient of— 

24 ‘‘(AA) the total amount 

25 of greenhouse gas emissions 


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1 related to the production of 

2 such good and any similar 

3 goods by the manufacturer 

4 and any parent company, 

5 subsidiary, or affiliate of 

6 such manufacturer during 

7 such calendar year, divided 

8 by 

9 ‘‘(BB) the total number 

10 of such goods which were 

11 produced by the manufac12 turer and any parent com13 pany, subsidiary, or affiliate 

14 of such manufacturer during 

15 such calendar year. 

16 ‘‘(2) REDUCTION IN FEE.—The amount of the 

17 equivalency fee under paragraph (1) shall be reduced 

18 by the amount, if any, of any carbon-based fees im19 posed on such energy-intensive manufactured goods 

20 by the foreign nation or governmental units from 

21 which such good was imported. 

22 ‘‘(d) TREATMENT OF ALTERNATIVE POLICIES AS

23 FEES.—Under regulations established by the Secretary, 

24 foreign policies that place an indirect price on carbon 


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1 through various credit or emissions trading regimes shall 

2 be treated as fees for purposes of subsection (c)(2). 

3 ‘‘(e) REGULATORY AUTHORITY.— 

4 ‘‘(1) IN GENERAL.—The Secretary shall consult 

5 with the Administrator of the Environmental Protec6 tion Agency, the Secretary of Energy, the Secretary 

7 of Commerce, and the United States Trade Rep8 resentative, in establishing rules and regulations im9 plementing the purposes of this section. 

10 ‘‘(2) TREATIES.—The Secretary, in consulta11 tion with the Secretary of State, may adjust the ap12 plicable amounts of the refunds and equivalency fees 

13 under this section in a manner that is consistent 

14 with any obligations of the United States under an 

15 international agreement, provided that any such ad16 justment does not undermine the purpose of this 

17 section to prevent carbon leakage to foreign coun18 tries or result in harm to domestic manufacturers. 

19 ‘‘SEC. 4696. DEFINITIONS AND OTHER RULES. 

20 ‘‘(a) DEFINITIONS.—For purposes of this sub21 chapter: 

22 ‘‘(1) ASSOCIATED EMISSIONS.—The term ‘asso23 ciated emissions’ means greenhouse gas emissions 

24 attributable to venting, flaring, and leakage across 

25 the supply chain or any other incidental process. 


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1 ‘‘(2) CARBON DIOXIDE EQUIVALENT.— 

2 ‘‘(A) IN GENERAL.—Subject to subpara3 graph (B), the term ‘carbon dioxide equivalent’ 

4 means, with respect to a greenhouse gas, the 

5 quantity of such gas that has a global warming 

6 potential equivalent to 1 metric ton of carbon 

7 dioxide, as determined pursuant to table A–1 of 

8 subpart A of part 98 of title 40, Code of Fed9 eral Regulations, as in effect on the date of the 

10 enactment of the Save Our Future Act. 

11 ‘‘(B) EXCEPTION.—In the case of meth12 ane, the term ‘carbon dioxide equivalent’ means 

13 the quantity of methane that has the same 

14 global warming potential over a 20-year period 

15 as 1 metric ton of carbon dioxide, as deter16 mined in accordance with the Fourth Assess17 ment Report of the Intergovernmental Panel on 

18 Climate Change. 

19 ‘‘(3) COAL.—The term ‘coal’ has the same 

20 meaning given such term under section 48A(c)(4). 

21 ‘‘(4) ENERGY-INTENSIVE MANUFACTURED

22 GOOD.— 

23 ‘‘(A) IN GENERAL.—The term ‘energy-in24 tensive manufactured good’ means any manu25 factured good (other than any petroleum prodVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00035 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 uct or fossil fuel) for which not less than 5 per2 cent of the cost of which is attributable to en3 ergy costs, as determined by the Secretary. 

4 ‘‘(B) LIST OF ENERGY-INTENSIVE MANU5 FACTURED GOODS.— 

6 ‘‘(i) INITIAL LIST.—Not later than 

7 180 days after the date of the enactment 

8 of this Act, the Secretary shall publish a 

9 list of goods which qualify as energy-inten10 sive manufactured goods. 

11 ‘‘(ii) UPDATES.—Not less frequently 

12 than annually, the Secretary shall update 

13 the list published under this subparagraph. 

14 ‘‘(5) GREENHOUSE GAS.—The term ‘greenhouse 

15 gas’ has the meaning given such term under section 

16 211(o)(1)(G) of the Clean Air Act, as in effect on 

17 the date of the enactment of the Save Our Future 

18 Act. 

19 ‘‘(6) NATURAL GAS.—The term ‘natural gas’ 

20 means— 

21 ‘‘(A) any product described in section 

22 613A(e)(2), and 

23 ‘‘(B) any natural gas liquids produced dur24 ing natural gas extraction, including ethane, 


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1 propane, normal butane, isobutene, pentanes, 

2 and other hydrocarbons. 

3 ‘‘(7) PETROLEUM PRODUCT.—The term ‘petro4 leum product’ has the same meaning given such 

5 product under section 4612(a)(3) and shall include 

6 any natural gas liquids produced during crude oil ex7 traction, including ethane, propane, normal butane, 

8 isobutene, pentanes, and other hydrocarbons. 

9 ‘‘(8) SINGLE-USE PLASTIC PRODUCT.—The 

10 term ‘single-use plastic product’ means any plastic 

11 product that is routinely disposed of after a single 

12 use (including plastic packaging, film, cups, cutlery, 

13 straws, and bags), unless such product is designed 

14 to be used solely for medical purposes. 

15 ‘‘(9) SUPPLY CHAIN.—The term ‘supply chain’ 

16 means extraction and processing of coal and natural 

17 gas, extraction and refining of petroleum products, 

18 and the transmission, transport, storage, distribu19 tion, import, export, and other activities related to 

20 supplying coal, petroleum products, and natural gas 

21 to a consumer, not otherwise covered elsewhere in 

22 this subchapter as determined by the Administrator 

23 of the Environmental Protection Agency. 

24 ‘‘(10) TON.— 


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1 ‘‘(A) IN GENERAL.—The term ‘ton’ means 

2 1,000 kilograms. In the case of any greenhouse 

3 gas which is a gas, the term ‘ton’ means the 

4 amount of such gas in cubic meters which is the 

5 equivalent of 1,000 kilograms on a molecular 

6 weight basis. 

7 ‘‘(B) FRACTIONAL PART OF TON.—In the 

8 case of a fraction of a ton, any fee imposed by 

9 this subchapter on such fraction shall be the 

10 same fraction of the amount of such fee im11 posed on a whole ton. 

12 ‘‘(11) UNITED STATES.—The term ‘United 

13 States’ has the meaning given such term by section 

14 4612(a)(4). 

15 ‘‘(b) OTHER RULES.— 

16 ‘‘(1) ASSESSMENT AND COLLECTION.—Payment 

17 of the fee imposed by sections 4691, 4692, and 4693 

18 shall be assessed and collected in the same manner 

19 as taxes under this subtitle. 

20 ‘‘(2) REGULATIONS.—The Secretary shall pre21 scribe such regulations as may be necessary to carry 

22 out the provisions of this subchapter.’’. 

23 (b) CLERICAL AMENDMENT.—The table of sub24 chapters for chapter 38 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 item: 

‘‘SUBCHAPTER E—CARBON DIOXIDE AND OTHER GREENHOUSE GAS EMISSION

FEES’’. 

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

4 this section shall apply to periods beginning after Decem5 ber 31, 2022. 

6 SEC. 102. FEES ON CRITERIA AIR POLLUTANTS. 

7 (a) DEFINITIONS.—In this section: 

8 (1) ADMINISTRATOR.—The term ‘‘Adminis9 trator’’ means Administrator of the Environmental 

10 Protection Agency. 

11 (2) COMMUNITY OF COLOR.—The term ‘‘com12 munity of color’’ means a census tract in which the 

13 population of any of the following categories of indi14 viduals is higher than the average population of that 

15 category for the State in which the census tract is 

16 located, or in which the cumulative population of 2 

17 or more of the following categories is higher than 

18 the State average population of those 2 or more cat19 egories: 

20 (A) Black. 

21 (B) African American. 

22 (C) Asian. 

23 (D) Native American. 

24 (E) Other non-White race. 


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1 (F) Hispanic. 

2 (G) Latino. 

3 (H) Linguistically isolated. 

4 (3) CRITERIA AIR POLLUTANT.—The term ‘‘cri5 teria air pollutant’’ is within the meaning of the 

6 Clean Air Act (42 U.S.C. 7401 et seq.). 

7 (4) ENVIRONMENTAL JUSTICE COMMUNITY.— 

8 The term ‘‘environmental justice community’’ 

9 means— 

10 (A) a community of color; 

11 (B) a low-income community; and 

12 (C) a Tribal or indigenous community. 

13 (5) INDIAN TRIBE.—The term ‘‘Indian Tribe’’ 

14 has the meaning given the term in section 4 of the 

15 Indian Self-Determination and Education Assistance 

16 Act (25 U.S.C. 5304). 

17 (6) LOW-INCOME COMMUNITY.—The term ‘‘low18 income community’’ means a census tract in 

19 which— 

20 (A) the poverty rate is at least 20 percent; 

21 or 

22 (B) the median family income does not ex23 ceed— 


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1 (i) if the census tract is not located 

2 within a metropolitan area, 80 percent of 

3 the statewide median income; or 

4 (ii) if the census tract is located with5 in a metropolitan area, 80 percent of the 

6 greater of— 

7 (I) the statewide median income; 

8 and 

9 (II) the median income of the 

10 metropolitan area. 

11 (7) MAJOR SOURCE.—The term ‘‘major source’’ 

12 has the meaning given the term in section 501 of the 

13 Clean Air Act (42 U.S.C. 7661). 

14 (8) NATIVE AMERICAN.—The term ‘‘Native 

15 American’’ means— 

16 (A) an Indian (as defined in section 4 of 

17 the Indian Self-Determination and Education 

18 Assistance Act (25 U.S.C. 5304)); 

19 (B) a native Hawaiian (as defined in sec20 tion 201(a) of the Hawaiian Homes Commis21 sion Act, 1920 (42 Stat. 108, chapter 42)); 

22 (C) a Native (as defined in section 3 of the 

23 Alaska Native Claims Settlement Act (43 

24 U.S.C. 1602)); and 


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1 (D) a Native American Pacific Islander (as 

2 defined in section 815 of the Native American 

3 Programs Act of 1974 (42 U.S.C. 2992c)). 

4 (9) SECRETARY.—The term ‘‘Secretary’’ means 

5 the Secretary of the Treasury. 

6 (10) TRIBAL OR INDIGENOUS COMMUNITY.— 

7 The term ‘‘Tribal or indigenous community’’ refers 

8 to a population of individuals who are members of— 

9 (A) an Indian Tribe; 

10 (B) an Alaska Native or Native Hawaiian 

11 community or organization; or 

12 (C) any other community of indigenous 

13 people located in a State. 

14 (b) MONITORING REQUIREMENT.—Beginning on 

15 January 1, 2023, the owner or operator of each major 

16 source shall ensure that the major source has continuous 

17 emission monitoring systems installed that are capable of 

18 volumetric monitoring of all emissions of criteria air pol19 lutants from smoke stacks and exhaust outlets of the 

20 major source. 

21 (c) REPORTING REQUIREMENT.— 

22 (1) MAJOR SOURCES.— 

23 (A) IN GENERAL.—The owner or operator 

24 of each major source shall submit to the Ad25 ministrator on a monthly basis all data colVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00042 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 lected by the continuous emission monitoring 

2 system for that major source required under 

3 subsection (b) with respect to each criteria air 

4 pollutant. 

5 (B) CERTIFICATION.—When submitting 

6 data under subparagraph (A), the owner or op7 erator shall certify to the Administrator that 

8 the data being submitted are correct. 

9 (C) CIVIL PENALTY.— 

10 (i) FAILURE TO REPORT.—An owner 

11 or operator that is required to submit data 

12 under subparagraph (A) for a month that 

13 fails to do so by the 5th day of the month 

14 after the month for which data are re15 quired to be submitted shall be assessed a 

16 fine of $20,000 for each day until the re17 quired data are submitted. 

18 (ii) FALSE DATA.—An owner or oper19 ator that is required to submit data under 

20 subparagraph (A) for a month that know21 ingly submits to the Administrator false 

22 data shall be assessed a fine of 

23 $10,000,000. 

24 (2) PUBLIC AVAILABILITY.—Not later than 30 

25 days after the date on which the Administrator reVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00043 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 ceives data submitted under paragraph (1), the Ad2 ministrator shall make the data publicly available on 

3 a website of the Administrator. 

4 (3) TRANSFER OF DATA.—The Administrator 

5 shall transfer the data submitted under paragraph 

6 (1) to the Secretary for the purpose of carrying out 

7 subsection (d). 

8 (d) ANNUAL EMISSIONS FEE.— 

9 (1) IN GENERAL.—Beginning in calendar year 

10 2024, the Secretary shall assess from the owner or 

11 operator of each major source within an environ12 mental justice community or within 1 mile of an en13 vironmental justice community an annual emissions 

14 fee. 

15 (2) FEE AMOUNT.—Subject to paragraph (3), 

16 the annual emissions fee for a major source under 

17 paragraph (1) shall be in an amount equal to the 

18 sum of— 

19 (A) the amount obtained by multiplying— 

20 (i) the quantity, in pounds, of oxides 

21 of nitrogen emitted by the major source 

22 during the previous calendar year, as de23 termined using the data submitted to the 

24 Administrator under subsection (c); and 

25 (ii) $6.30; 


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1 (B) the amount obtained by multiplying— 

2 (i) the quantity, in pounds, of PM2.5

3 emitted by the major source during the 

4 previous calendar year, as determined 

5 using the data submitted to the Adminis6 trator under subsection (c); and 

7 (ii) $38.90; and 

8 (C) the amount obtained by multiplying— 

9 (i) the quantity, in pounds, of sulfur 

10 dioxide emitted by the major source during 

11 the previous calendar year, as determined 

12 using the data submitted to the Adminis13 trator under subsection (c); and 

14 (ii) $18.00. 

15 (3) INFLATION ADJUSTMENT.—Beginning in 

16 calendar year 2025 and for each calendar year 

17 thereafter, the Secretary shall adjust the amounts 

18 described in subparagraphs (A)(ii), (B)(ii), and 

19 (C)(ii) of paragraph (2) to reflect changes for the 

20 12-month period ending the preceding November 30 

21 in the Consumer Price Index for All Urban Con22 sumers published by the Bureau of Labor Statistics 

23 of the Department of Labor. 

24 (e) REPORT.—Not later than January 1, 2028, the 

25 Secretary, in conjunction with the Administrator, shall 


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1 submit to Congress and make public a report that assesses 

2 the effect of this Act, and the amendments made by this 

3 Act, on— 

4 (1) greenhouse gas emissions; 

5 (2) emissions of criteria air pollutants; and 

6 (3) public health, with a particular emphasis on 

7 evaluating the effects on air quality in environmental 

8 justice communities. 

9 TITLE II—RETURNING FEE REV10 ENUE TO THE AMERICAN 

11 PEOPLE 

12 SEC. 201. FEE REVENUE REBATES TO INDIVIDUALS. 

13 (a) IN GENERAL.—Subchapter B of chapter 65 of the 

14 Internal Revenue Code of 1986 is amended by inserting 

15 after section 6428B the following new section: 

16 ‘‘SEC. 6428C. FEE REVENUE REBATES TO INDIVIDUALS. 

17 ‘‘(a) IN GENERAL.—In the case of an eligible indi18 vidual, there shall be allowed as a credit against the tax 

19 imposed by subtitle A for the taxable year an amount 

20 equal to the rebate amount determined for such taxable 

21 year. 

22 ‘‘(b) REBATE AMOUNT.—For purposes of this sec23 tion, the term ‘rebate amount’ means, with respect to any 

24 taxpayer for any taxable year, the sum of— 


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1 ‘‘(1) $800 ($1,600 in the case of a joint re2 turn), plus 

3 ‘‘(2) $300 multiplied by the number of depend4 ents of the taxpayer for such taxable year. 

5 ‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 

6 section, the term ‘eligible individual’ means any individual 

7 other than— 

8 ‘‘(1) any nonresident alien individual, 

9 ‘‘(2) any individual who is a dependent of an10 other taxpayer for a taxable year beginning in the 

11 calendar year in which the individual’s taxable year 

12 begins, and 

13 ‘‘(3) an estate or trust. 

14 ‘‘(d) LIMITATION BASED ON ADJUSTED GROSS IN15 COME.— 

16 ‘‘(1) IN GENERAL.—The amount of the credit 

17 allowed by subsection (a) (determined without re18 gard to this subsection and subsection (f)) shall be 

19 reduced (but not below zero) by the amount which 

20 bears the same ratio to such credit (as so deter21 mined) as— 

22 ‘‘(A) the excess of— 

23 ‘‘(i) the taxpayer’s adjusted gross in24 come for such taxable year, over 

25 ‘‘(ii) $75,000, bears to 


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1 ‘‘(B) $5,000. 

2 ‘‘(2) SPECIAL RULES.— 

3 ‘‘(A) JOINT RETURN OR SURVIVING

4 SPOUSE.—In the case of a joint return or a sur5 viving spouse (as defined in section 2(a)), para6 graph (1) shall be applied by substituting 

7 ‘$150,000’ for ‘$75,000’ and ‘$10,000’ for 

8 ‘$5,000’. 

9 ‘‘(B) HEAD OF HOUSEHOLD.—In the case 

10 of a head of household (as defined in section 

11 2(b)), paragraph (1) shall be applied by sub12 stituting ‘$112,500’ for ‘$75,000’ and ‘$7,500’ 

13 for ‘$5,000’. 

14 ‘‘(e) DEFINITIONS AND SPECIAL RULES.— 

15 ‘‘(1) DEPENDENT DEFINED.—For purposes of 

16 this section, the term ‘dependent’ has the meaning 

17 given such term by section 152. 

18 ‘‘(2) IDENTIFICATION NUMBER REQUIRE19 MENT.— 

20 ‘‘(A) IN GENERAL.—In the case of a re21 turn other than a joint return, the $800 

22 amount in subsection (b)(1) shall be treated as 

23 being zero unless the taxpayer includes the 

24 valid identification number of the taxpayer on 

25 the return of tax for the taxable year. 


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1 ‘‘(B) JOINT RETURNS.—In the case of a 

2 joint return, the $1,600 amount in subsection 

3 (b)(1) shall be treated as being— 

4 ‘‘(i) $800 if the valid identification 

5 number of only 1 spouse is included on the 

6 return of tax for the taxable year, and 

7 ‘‘(ii) zero if the valid identification 

8 number of neither spouse is so included. 

9 ‘‘(C) DEPENDENTS.—A dependent shall 

10 not be taken into account under subsection 

11 (b)(2) unless the valid identification number of 

12 such dependent is included on the return of tax 

13 for the taxable year. 

14 ‘‘(D) VALID IDENTIFICATION NUMBER.— 

15 ‘‘(i) IN GENERAL.—For purposes of 

16 this paragraph, the term ‘valid identifica17 tion number’ means a social security num18 ber issued to an individual by the Social 

19 Security Administration on or before the 

20 due date for filing the return for the tax21 able year. 

22 ‘‘(ii) ADOPTION TAXPAYER IDENTI23 FICATION NUMBER.—For purposes of sub24 paragraph (C), in the case of a dependent 

25 who is adopted or placed for adoption, the 


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1 term ‘valid identification number’ shall in2 clude the adoption taxpayer identification 

3 number of such dependent. 

4 ‘‘(E) SPECIAL RULE FOR MEMBERS OF

5 THE ARMED FORCES.—Subparagraph (B) shall 

6 not apply in the case where at least 1 spouse 

7 was a member of the Armed Forces of the 

8 United States at any time during the taxable 

9 year and the valid identification number of at 

10 least 1 spouse is included on the return of tax 

11 for the taxable year. 

12 ‘‘(F) COORDINATION WITH CERTAIN AD13 VANCE PAYMENTS.—In the case of any payment 

14 determined pursuant to subsection (g)(6), a 

15 valid identification number shall be treated for 

16 purposes of this paragraph as included on the 

17 taxpayer’s return of tax if such valid identifica18 tion number is available to the Secretary as de19 scribed in such subsection. 

20 ‘‘(G) MATHEMATICAL OR CLERICAL ERROR

21 AUTHORITY.—Any omission of a correct valid 

22 identification number required under this para23 graph shall be treated as a mathematical or 

24 clerical error for purposes of applying section 

25 6213(g)(2) to such omission. 


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1 ‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 

2 credit allowed by subsection (a) shall be treated as 

3 allowed by subpart C of part IV of subchapter A of 

4 chapter 1. 

5 ‘‘(4) INFLATION ADJUSTMENT.— 

6 ‘‘(A) IN GENERAL.—In the case of a tax7 able year beginning after 2023, the dollar 

8 amounts in subsection (b) and (d) shall each be 

9 increased by an amount equal to— 

10 ‘‘(i) such dollar amount, multiplied by 

11 ‘‘(ii) the cost-of-living adjustment de12 termined under section 1(f)(3) for the cal13 endar year, determined by substituting 

14 ‘calendar year 2022’ for ‘calendar year 

15 2016’ in subparagraph (A)(ii) thereof. 

16 ‘‘(B) ROUNDING.—If any amount as in17 creased under subparagraph (A) is not a mul18 tiple of $1, such amount shall be rounded to the 

19 nearest whole dollar amount. 

20 ‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF

21 CREDIT.— 

22 ‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 

23 The amount of the credit which would (but for this 

24 paragraph) be allowable under subsection (a) shall 

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1 funds and credits made or allowed to the taxpayer 

2 (or, except as otherwise provided by the Secretary, 

3 any dependent of the taxpayer) under subsection (g). 

4 Any failure to so reduce the credit shall be treated 

5 as arising out of a mathematical or clerical error 

6 and assessed according to section 6213(b)(1). 

7 ‘‘(2) JOINT RETURNS.—Except as otherwise 

8 provided by the Secretary, in the case of a refund 

9 or credit made or allowed under subsection (g) with 

10 respect to a joint return, half of such refund or cred11 it shall be treated as having been made or allowed 

12 to each individual filing such return. 

13 ‘‘(g) ADVANCE REFUNDS AND CREDITS.— 

14 ‘‘(1) IN GENERAL.—Subject to paragraphs (5) 

15 and (6), each individual who was an eligible indi16 vidual for such individual’s first taxable year begin17 ning in the calendar year which began 2 years prior 

18 to the beginning of the taxable year described in 

19 subsection (a) shall be treated as having made a 

20 payment against the tax imposed by chapter 1 for 

21 such taxable year in an amount equal to the advance 

22 refund amount for such taxable year. 

23 ‘‘(2) ADVANCE REFUND AMOUNT.— 

24 ‘‘(A) IN GENERAL.—For purposes of para25 graph (1), the advance refund amount is the 


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1 amount that would have been allowed as a cred2 it under this section for such taxable year if 

3 this section (other than subsection (f) and this 

4 subsection) had applied to such taxable year. 

5 ‘‘(B) TREATMENT OF DECEASED INDIVID6 UALS.—For purposes of determining the ad7 vance refund amount with respect to such tax8 able year— 

9 ‘‘(i) any individual who was deceased 

10 before the beginning of the taxable year 

11 described in subsection (a) shall be treated 

12 for purposes of applying subsection (e)(2) 

13 in the same manner as if the valid identi14 fication number of such person was not in15 cluded on the return of tax for such tax16 able year (except that subparagraph (E) 

17 thereof shall not apply), 

18 ‘‘(ii) notwithstanding clause (i), in the 

19 case of a joint return with respect to which 

20 only 1 spouse is deceased before the begin21 ning of the taxable year described in sub22 section (a), such deceased spouse was a 

23 member of the Armed Forces of the United 

24 States at any time during the taxable year, 

25 and the valid identification number of such 


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1 deceased spouse is included on the return 

2 of tax for the taxable year, the valid identi3 fication number of 1 (and only 1) spouse 

4 shall be treated as included on the return 

5 of tax for the taxable year for purposes of 

6 applying subsection (e)(2)(B) with respect 

7 to such joint return, and 

8 ‘‘(iii) no amount shall be determined 

9 under subsection (e)(2) with respect to any 

10 dependent of the taxpayer if the taxpayer 

11 (both spouses in the case of a joint return) 

12 was deceased before the beginning of the 

13 taxable year described in subsection (a). 

14 ‘‘(3) TIMING AND MANNER OF PAYMENTS.— 

15 ‘‘(A) TIMING.—The Secretary shall, sub16 ject to the provisions of this title, refund or 

17 credit any overpayment attributable to this sub18 section in the manner described in subpara19 graph (D). No refund or credit shall be made 

20 or allowed under this subsection after the end 

21 of the taxable year described in subsection (a). 

22 ‘‘(B) DELIVERY OF PAYMENTS.—Notwith23 standing any other provision of law, the Sec24 retary may certify and disburse refunds payable 

25 under this subsection electronically to— 


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1 ‘‘(i) any account to which the payee 

2 received or authorized, on or after January 

3 1 of the calendar year described in para4 graph (1), a refund of taxes under this 

5 title or of a Federal payment (as defined 

6 in section 3332 of title 31, United States 

7 Code), 

8 ‘‘(ii) any account belonging to a payee 

9 from which that individual, on or after 

10 January 1 of the calendar year described 

11 in paragraph (1), made a payment of taxes 

12 under this title, or 

13 ‘‘(iii) any Treasury-sponsored account 

14 (as defined in section 208.2 of title 31, 

15 Code of Federal Regulations). 

16 ‘‘(C) WAIVER OF CERTAIN RULES.—Not17 withstanding section 3325 of title 31, United 

18 States Code, or any other provision of law, with 

19 respect to any payment of a refund under this 

20 subsection, a disbursing official in the executive 

21 branch of the United States Government may 

22 modify payment information received from an 

23 officer or employee described in section 

24 3325(a)(1)(B) of such title for the purpose of 

25 facilitating the accurate and efficient delivery of 


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1 such payment. Except in cases of fraud or reck2 less neglect, no liability under section 3325, 

3 3527, 3528, or 3529 of title 31, United States 

4 Code, shall be imposed with respect to pay5 ments made under this subparagraph. 

6 ‘‘(D) PAYMENT SCHEDULE.—With respect 

7 to any refund payable under this subsection for 

8 any taxable year, the Secretary shall make 2 

9 payments, each equal to 50 percent of such re10 fund, to the payee— 

11 ‘‘(i) for the first payment, not later 

12 than 30 days before the beginning of such 

13 taxable year, and 

14 ‘‘(ii) for the second payment, not later 

15 than 180 days after disbursement of the 

16 payment described in clause (i). 

17 ‘‘(4) NO INTEREST.—No interest shall be al18 lowed on any overpayment attributable to this sub19 section. 

20 ‘‘(5) APPLICATION TO CERTAIN INDIVIDUALS

21 WHO HAVE NOT FILED A RECENT RETURN OF TAX

22 AT TIME OF DETERMINATION.— 

23 ‘‘(A) IN GENERAL.—In the case of any in24 dividual who, at the time of any determination 

25 made pursuant to paragraph (3), has filed a tax 


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1 return for neither the year described in para2 graph (1) nor for the subsequent year, the Sec3 retary may apply paragraph (1) on the basis of 

4 information available to the Secretary and, on 

5 the basis of such information, may determine 

6 the advance refund amount with respect to such 

7 individual without regard to subsection (d). 

8 ‘‘(B) PAYMENT TO REPRESENTATIVE PAY9 EES AND FIDUCIARIES.—In the case of any 

10 payment determined pursuant to subparagraph 

11 (A), such payment may be made to an indi12 vidual or organization serving as the eligible in13 dividual’s representative payee or fiduciary for 

14 a federal benefit program and the entire 

15 amount of such payment so made shall be used 

16 only for the benefit of the individual who is en17 titled to the payment. 

18 ‘‘(6) SPECIAL RULE RELATED TO TIME OF FIL19 ING RETURN.—Solely for purposes of this sub20 section, a return of tax shall not be treated as filed 

21 until such return has been processed by the Internal 

22 Revenue Service. 

23 ‘‘(7) NOTICE TO TAXPAYER.—As soon as prac24 ticable after the date on which the Secretary distrib25 uted any payment to an eligible taxpayer pursuant 


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1 to this subsection, notice shall be sent by mail to 

2 such taxpayer’s last known address. Such notice 

3 shall indicate the method by which such payment 

4 was made, the amount of such payment, a phone 

5 number for an appropriate point of contact at the 

6 Internal Revenue Service to report any error with 

7 respect to such payment, and such other information 

8 as the Secretary determines appropriate. 

9 ‘‘(h) REGULATIONS.—The Secretary shall prescribe 

10 such regulations or other guidance as may be necessary 

11 or appropriate to carry out the purposes of this section, 

12 including— 

13 ‘‘(1) regulations or other guidance providing 

14 taxpayers the opportunity to provide the Secretary 

15 information sufficient to allow the Secretary to make 

16 payments to such taxpayers under subsection (g) 

17 (including the determination of the amount of such 

18 payment) if such information is not otherwise avail19 able to the Secretary, and 

20 ‘‘(2) regulations or other guidance to ensure to 

21 the maximum extent administratively practicable 

22 that, in determining the amount of any credit under 

23 subsection (a) and any credit or refund under sub24 section (g), an individual is not taken into account 

25 more than once, including by different taxpayers and 


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1 including by reason of a change in joint return sta2 tus or dependent status between the taxable year for 

3 which an advance refund amount is determined and 

4 the taxable year for which a credit under subsection 

5 (a) is determined. 

6 ‘‘(i) OUTREACH.—The Secretary shall carry out a ro7 bust and comprehensive outreach program to ensure that 

8 all taxpayers described in subsection (h)(1) learn of their 

9 eligibility for the advance refunds and credits under sub10 section (g); are advised of the opportunity to receive such 

11 advance refunds and credits as provided under subsection 

12 (h)(1); and are provided assistance in applying for such 

13 advance refunds and credits. In conducting such outreach 

14 program, the Secretary shall coordinate with other govern15 ment, State, and local agencies; federal partners; and com16 munity-based nonprofit organizations that regularly inter17 face with such taxpayers.’’. 

18 (b) TREATMENT OF CERTAIN POSSESSIONS.— 

19 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

20 CODE TAX SYSTEMS.—The Secretary of the Treas21 ury shall pay to each possession of the United States 

22 which has a mirror code tax system amounts equal 

23 to the loss (if any) to that possession by reason of 

24 the amendments made by this section. Such 

25 amounts shall be determined by the Secretary of the 


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1 Treasury based on information provided by the gov2 ernment of the respective possession. 

3 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

4 Secretary of the Treasury shall pay to each posses5 sion of the United States which does not have a mir6 ror code tax system amounts estimated by the Sec7 retary of the Treasury as being equal to the aggre8 gate benefits (if any) that would have been provided 

9 to residents of such possession by reason of the 

10 amendments made by this section if a mirror code 

11 tax system had been in effect in such possession. 

12 The preceding sentence shall not apply unless the re13 spective possession has a plan, which has been ap14 proved by the Secretary of the Treasury, under 

15 which such possession will promptly distribute such 

16 payments to its residents. 

17 (3) INCLUSION OF ADMINISTRATIVE EX18 PENSES.—The Secretary of the Treasury shall pay 

19 to each possession of the United States to which the 

20 Secretary makes a payment under paragraph (1) or 

21 (2) an amount equal to the lesser of— 

22 (A) the increase (if any) of the administra23 tive expenses of such possession— 


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1 (i) in the case of a possession de2 scribed in paragraph (1), by reason of the 

3 amendments made by this section, and 

4 (ii) in the case of a possession de5 scribed in paragraph (2), by reason of car6 rying out the plan described in such para7 graph, or 

8 (B) $500,000 ($10,000,000 in the case of 

9 Puerto Rico). 

10 The amount described in subparagraph (A) shall be 

11 determined by the Secretary of the Treasury based 

12 on information provided by the government of the 

13 respective possession. 

14 (4) COORDINATION WITH CREDIT ALLOWED

15 AGAINST UNITED STATES INCOME TAXES.—No cred16 it shall be allowed against United States income 

17 taxes under section 6428C of the Internal Revenue 

18 Code of 1986 (as added by this section), nor shall 

19 any credit or refund be made or allowed under sub20 section (g) of such section, to any person— 

21 (A) to whom a credit is allowed against 

22 taxes imposed by the possession by reason of 

23 the amendments made by this section, or 

24 (B) who is eligible for a payment under a 

25 plan described in paragraph (2). 


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1 (5) MIRROR CODE TAX SYSTEM.—For purposes 

2 of this subsection, the term ‘‘mirror code tax sys3 tem’’ means, with respect to any possession of the 

4 United States, the income tax system of such posses5 sion if the income tax liability of the residents of 

6 such possession under such system is determined by 

7 reference to the income tax laws of the United 

8 States as if such possession were the United States. 

9 (6) TREATMENT OF PAYMENTS.—For purposes 

10 of section 1324 of title 31, United States Code, the 

11 payments under this subsection shall be treated in 

12 the same manner as a refund due from a credit pro13 vision referred to in subsection (b)(2) of such sec14 tion. 

15 (c) ADMINISTRATIVE PROVISIONS.— 

16 (1) DEFINITION OF DEFICIENCY.—Section 

17 6211(b)(4)(A) of the Internal Revenue Code of 1986 

18 is amended by striking ‘‘6428A, and 6428B’’ and in19 serting ‘‘6428A, 6428B, and 6428C’’. 

20 (2) EXCEPTION FROM REDUCTION OR OFF21 SET.—Any refund payable by reason of section 

22 6428C(g) of the Internal Revenue Code of 1986 (as 

23 added by this section), or any such refund payable 

24 by reason of subsection (b) of this section, shall not 

25 be— 


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1 (A) subject to reduction or offset pursuant 

2 to section 3716 or 3720A of title 31, United 

3 States Code, 

4 (B) subject to reduction or offset pursuant 

5 to subsection (c), (d), (e), or (f) of section 6402 

6 of the Internal Revenue Code of 1986, or 

7 (C) reduced or offset by other assessed 

8 Federal taxes that would otherwise be subject 

9 to levy or collection. 

10 (3) CONFORMING AMENDMENTS.— 

11 (A) Paragraph (2) of section 1324(b) of 

12 title 31, United States Code, is amended by in13 serting ‘‘6428C,’’ after ‘‘6428B,’’. 

14 (B) The table of sections for subchapter B 

15 of chapter 65 of the Internal Revenue Code of 

16 1986 is amended by inserting after the item re17 lating to section 6428B the following new item: 

‘‘Sec. 6428C. Fee revenue rebates to individuals.’’. 

18 (d) EFFECTIVE DATE.—This section, and the amend19 ments made by this section, shall apply to taxable years 

20 beginning after December 31, 2022. 

21 SEC. 202. STATE-BASED COST MITIGATION GRANT PRO22 GRAM. 

23 (a) IN GENERAL.—The Secretary of the Treasury 

24 shall provide to each State and each eligible Indian tribe 

25 that meets the requirements of subsection (d) a cost mitiVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00063 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 gation grant for each calendar year after 2022 in an 

2 amount determined under subsection (c). 

3 (b) USE OF FUNDS.—A State or eligible Indian tribe 

4 receiving a cost mitigation grant under this section shall 

5 use the grant to assist with the transition to a low-carbon 

6 economy, including— 

7 (1) to assist low-income households in reducing 

8 energy expenses and meeting cost increases attrib9 utable to the fees imposed under subchapter E of 

10 chapter 38 of the Internal Revenue Code of 1986 

11 (as added by this Act), including though weatheriza12 tion and energy efficiency programs; 

13 (2) to assist rural households in reducing en14 ergy expenses and meeting such increases attrib15 utable to such fees, including though weatherization 

16 and energy efficiency programs; 

17 (3) to provide job training and worker transi18 tion assistance, with priority given to workers and 

19 former workers in fossil-fuel related industries; 

20 (4) to assist the State or eligible Indian tribe 

21 in dealing with climate change or the transition to 

22 a low-carbon economy; or 

23 (5) to address the legacy costs of fossil fuel de24 velopment. 

25 (c) AMOUNT OF GRANT.— 


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1 (1) AMOUNTS FOR STATES.—The amount of 

2 the cost mitigation grant made to any State for any 

3 calendar year shall be equal to the product of— 

4 (A) an amount equal to— 

5 (i) the annual grant limitation deter6 mined under paragraph (4) for such cal7 endar year; minus 

8 (ii) 3 percent of the amount described 

9 in clause (i); and 

10 (B) the State allocation percentage for the 

11 State (determined under paragraph (2)). 

12 (2) STATE ALLOCATION PERCENTAGE.—The 

13 ‘‘State allocation percentage’’ for a State is the 

14 amount (expressed as a percentage) equal to the 

15 quotient of— 

16 (A) the population of such State (as re17 ported in the most recent decennial census); 

18 and 

19 (B) the population of all States (as re20 ported in the most recent decennial census). 

21 (3) AMOUNTS FOR ELIGIBLE INDIAN TRIBES.— 

22 The amount of the cost mitigation grant made to 

23 any eligible Indian tribe for any calendar year shall 

24 be an amount equal to the quotient of— 


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1 (A) 3 percent of the annual grant limita2 tion determined under paragraph (4) for such 

3 calendar year; divided by 

4 (B) the total number of eligible Indian 

5 tribes that have applied for a grant for such 

6 calendar year and satisfy the requirements 

7 under subsection (d). 

8 (4) ANNUAL APPROPRIATION FOR GRANTS.— 

9 (A) IN GENERAL.—The annual grant limi10 tation is $10,000,000,000. 

11 (B) INFLATION ADJUSTMENT.— 

12 (i) IN GENERAL.—In the case of any 

13 calendar year after 2023, the 

14 $10,000,000,000 amount in subparagraph 

15 (A) shall be increased by an amount equal 

16 to— 

17 (I) such dollar amount; multi18 plied by 

19 (II) the percentage (if any) by 

20 which— 

21 (aa) the CPI for the pre22 ceding calendar year; exceeds 

23 (bb) the CPI for calendar 

24 year 2022. 


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1 (ii) CPI.—Rules similar to the rules 

2 of paragraphs (4) and (5) of section 1(f) 

3 of the Internal Revenue Code of 1986 shall 

4 apply for purposes of this subparagraph. 

5 (5) REDISTRIBUTION.—In any case in which 

6 one or more States do not meet the requirements de7 scribed in subsection (d) for a calendar year, an 

8 amount equal to the State allocation percentage for 

9 such State or States shall be distributed to each 

10 State which did meet such conditions in an amount 

11 equal to the product of— 

12 (A) such amount; and 

13 (B) the State allocation percentage of such 

14 State (determined by not taking into account 

15 under paragraph (2)(B) the population of any 

16 State which did not meet the requirements of 

17 subsection (d) for such calendar year). 

18 (d) REQUIREMENTS FOR RECEIPT OF GRANT.—A 

19 State or eligible Indian tribe is eligible to receive a cost 

20 mitigation grant for any calendar year if— 

21 (1) the chief executive officer of the State or el22 igible Indian tribe certifies that the State or eligible 

23 Indian tribe will use such grant in a manner con24 sistent with subsection (b); 


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1 (2) the State or eligible Indian tribe has filed 

2 with the Secretary of the Treasury a plan covering 

3 the calendar year which details the use of the funds 

4 received under the grant; 

5 (3) the State or eligible Indian tribe agrees to 

6 comply with any audit requirements under sub7 section (e); and 

8 (4) the State or eligible Indian tribe has com9 plied with the requirements of this section for all 

10 preceding years or the State or eligible Indian tribe 

11 has remedied all prior noncompliance to the satisfac12 tion of the Secretary of the Treasury. 

13 (e) AUDITS.—The Secretary of the Treasury shall 

14 audit the State or eligible Indian tribe use of grants under 

15 this section to ensure such uses comply with the require16 ments of this section and with the uses identified by the 

17 State or eligible Indian tribe under subsection (d)(2). The 

18 Secretary may withhold a grant under this section if the 

19 Secretary determines that a State or eligible Indian tribe 

20 has not complied with such requirements. 

21 (f) DEFINITIONS.—For purposes of this section— 

22 (1) STATE.—The term ‘‘State’’ includes the 

23 District of Columbia, the Commonwealth of Puerto 

24 Rico, Guam, American Samoa, the Commonwealth 


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1 of the Northern Mariana Islands, and the United 

2 States Virgin Islands. 

3 (2) ELIGIBLE INDIAN TRIBE.—The term ‘‘eligi4 ble Indian tribe’’ means has the same meaning given 

5 the term ‘‘tribe’’ in section 151.2(b) of title 25, Code 

6 of Federal Regulations. 

7 (g) APPROPRIATIONS.—For any fiscal year, there is 

8 hereby appropriated an amount equal to the annual grant 

9 limitation determined under subsection (c)(3) for the cal10 endar year in which such fiscal year begins. 

11 TITLE III—ASSISTANCE TO EN12 ERGY VETERANS AND THEIR 

13 COMMUNITIES 

14 SEC. 301. OFFICE OF ENERGY VETERANS ASSISTANCE. 

15 (a) ESTABLISHMENT OF OFFICE.—There is estab16 lished within the Department of the Treasury an office 

17 to be known as the Office of Energy Veterans Assistance. 

18 The Office of Energy Veterans Assistance shall be headed 

19 by an Assistant Secretary who shall be appointed by the 

20 Secretary of the Treasury (referred to in this section as 

21 the ‘‘Secretary’’). 

22 (b) RESPONSIBILITIES OF ASSISTANT SECRETARY.— 

23 The Secretary, acting through the Assistant Secretary, 

24 shall be responsible for— 


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1 (1) hiring personnel and making employment 

2 decisions with regard to such personnel; 

3 (2) issuing such regulations as may be nec4 essary to carry out the purposes of this section; 

5 (3) entering into cooperative agreements with 

6 other agencies and departments to ensure the effi7 ciency of the administration of this section; 

8 (4) determining eligibility for benefits provided 

9 under this section and providing such benefits to 

10 qualified individuals; 

11 (5) preventing fraud and abuse relating to such 

12 benefits; 

13 (6) establishing and maintaining a system of 

14 records relating to the administration of this section; 

15 (7) ensuring that the Office of Energy Veterans 

16 Assistance is designed a manner that maximizes effi17 ciency and ease of use by qualified individuals, which 

18 may include establishment and deployment of mobile 

19 field or satellite offices within eligible counties (as 

20 defined in section 302(a)(1)); and 

21 (8) administering the program established 

22 under section 302. 

23 (c) AUTHORIZATION OF APPROPRIATIONS.—Begin24 ning in fiscal year 2022 and in each fiscal year thereafter, 

25 there is authorized to be appropriated, out of moneys in 


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1 the Treasury not otherwise appropriated, such sums as 

2 may be necessary (not to exceed $50,000,000 for each fis3 cal year) to administer the office established under sub4 section (a). 

5 (d) ADMINISTRATION.— 

6 (1) NOTIFICATION.—Not later than the date 

7 which is 4 months prior to the closure of a coal mine 

8 or coal power plant, the operator of such mine or 

9 plant shall provide notice to the Secretary with re10 spect to such closure, including such information as 

11 is deemed necessary by the Secretary to determine 

12 the eligibility of any former employee of such mine 

13 or plant for any benefits provided under this section, 

14 as well as the amount of such benefits. 

15 (2) CLOSURE.—For purposes of this section, 

16 the term ‘‘closure’’ means— 

17 (A) with respect to any coal mine, any re18 duction in production occurring after the date 

19 of enactment of this Act which is accompanied 

20 by permanent layoffs; and 

21 (B) with respect to any coal power plant, 

22 the permanent closure of 1 or more generating 

23 units occurring after the date of enactment of 

24 this Act which is accompanied by permanent 

25 layoffs. 


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1 (3) QUALIFIED INDIVIDUAL.—For purposes of 

2 this section, the term ‘‘qualified individual’’ means 

3 any individual— 

4 (A) whose employment was terminated as 

5 the result of the closure of 1 or more coal mines 

6 or coal power plants; 

7 (B) who, prior to such closure, was contin8 ually employed at 1 or more such mines or 

9 plants— 

10 (i) for a period of not less than 12 

11 months, and 

12 (ii) for an average of not less than 35 

13 hours a week during the 12-month period 

14 preceding such closure; and 

15 (C) for whom the applicable information 

16 has been provided to the Secretary pursuant to 

17 paragraph (1). 

18 (e) WAGE REPLACEMENT.— 

19 (1) IN GENERAL.—In the case of any qualified 

20 individual, during the applicable period, the Sec21 retary shall provide such individual with payments in 

22 an amount which, for each month during such pe23 riod, is equivalent to the average amount of monthly 

24 remuneration for employment paid to such indi25 vidual during the 12-month period prior to the terVerDate Sep 11 2014 05:59 Jun 26, 2021 Jkt 019200 PO 00000 Frm 00072 Fmt 6652 Sfmt 6201 E:\BILLS\S2085.IS S2085

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1 mination of their employment (as described in sub2 section (d)(3)(A)). 

3 (2) APPLICABLE PERIOD.—For purposes of this 

4 subsection, the term ‘‘applicable period’’ means, with 

5 respect to any qualified individual, the 60-month pe6 riod subsequent to the termination of their employ7 ment (as described in subsection (d)(3)(A)). 

8 (3) FREQUENCY OF PAYMENT.—Any payment 

9 required to be provided to an qualified individual 

10 under this subsection shall be provided by the Sec11 retary on a basis which is not less frequent than 

12 once per month during the applicable period. 

13 (4) ADJUSTMENT FOR INFLATION.—For pur14 poses of any payment described in paragraph (1) 

15 which is provided to an qualified individual during a 

16 calendar year beginning after the date that the em17 ployment of such individual was terminated, such 

18 amount shall be adjusted in a manner similar to the 

19 cost-of-living adjustment determined under section 

20 1(f)(3) of the Internal Revenue Code of 1986 for 

21 such calendar year. 

22 (5) TAX TREATMENT.—Any amount provided to 

23 an qualified individual under this subsection shall be 

24 treated as— 


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1 (A) gross income for purposes of the Inter2 nal Revenue Code of 1986; and 

3 (B) for purposes of section 3101 of such 

4 Code, wages received by the individual with re5 spect to employment. 

6 (6) TRANSFER TO FEDERAL OLD-AGE AND SUR7 VIVORS INSURANCE TRUST FUND.—There are hereby 

8 appropriated to the Federal Old-Age and Survivors 

9 Insurance Trust Fund and the Federal Disability 

10 Insurance Trust Fund established under section 201 

11 of the Social Security Act (42 U.S.C. 401) amounts 

12 equal to the amount of taxes that would otherwise 

13 have been imposed under section 3111(a) of the In14 ternal Revenue Code of 1986 if the amounts pro15 vided to qualified individuals under this subsection 

16 were treated as wages paid by the employer with re17 spect to employment. Amounts appropriated by the 

18 preceding sentence shall be transferred from the 

19 general fund at such times and in such manner as 

20 to replicate to the extent possible the transfers 

21 which would have otherwise occurred to such Trust 

22 Fund pursuant to the treatment described in the 

23 preceding sentence. 

24 (f) HEALTH INSURANCE BENEFITS.— 


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1 (1) IN GENERAL.—The Secretary shall provide 

2 the following health insurance benefits: 

3 (A) In the case of a qualified individual 

4 who is receiving continuation coverage pursuant 

5 to part 6 of subtitle B of title I of the Em6 ployee Retirement Income Security Act of 1974 

7 (29 U.S.C. 1161 et seq.) and section 4980B of 

8 the Internal Revenue Code of 1986, the Sec9 retary shall transfer, each month, to the group 

10 health plan (or health insurance issuer offering 

11 health insurance coverage in connection with 

12 such a plan) of such qualified individual, the 

13 amount required to cover the same percentage 

14 of the qualified individual’s monthly premium 

15 (including coverage for any qualified bene16 ficiaries) that such individual’s former employer 

17 contributed toward such premium during the 

18 individual’s employment. 

19 (B) In the case of a qualified individual 

20 who is not eligible for continuation coverage as 

21 described in subparagraph (A), the Secretary 

22 shall transfer to the qualified individual, each 

23 month, an amount equal to the amount that the 

24 individual’s former employer contributed each 

25 month towards premiums for enrollment of the 


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1 individual and qualified beneficiaries in a group 

2 health plan (including any health insurance cov3 erage offered in connection with such a plan), 

4 adjusted in accordance with the average in5 crease in health insurance premiums in the in6 dividual market in the applicable State. This 

7 amount shall not be considered as gross income 

8 for purposes of the Internal Revenue Code of 

9 1986 provided that the individual provides 

10 proof that it has been used to purchase health 

11 insurance coverage. 

12 (2) REDUCTION OF PREMIUMS PAYABLE BY IN13 DIVIDUALS.—In the case of a qualified individual 

14 and qualified beneficiaries receiving benefits de15 scribed in paragraph (1)(A) during the applicable 

16 period of coverage described in paragraph (3)(A), 

17 such individual and beneficiaries shall be treated for 

18 purposes of part 6 of subtitle B of title I of the Em19 ployee Retirement Income Security Act of 1974 (29 

20 U.S.C. 1161 et seq.) and section 4980B of the In21 ternal Revenue Code of 1986 as having paid in full 

22 the amount of such premium for a month if such 

23 qualified individual and qualified beneficiary pays 

24 the total monthly premium due, less the amount of 


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1 benefits paid on behalf of such individual and bene2 ficiaries pursuant to paragraph (1)(A). 

3 (3) PERIOD OF COVERAGE WITH RESPECT TO

4 COBRA CONTINUATION COVERAGE.—For purposes of 

5 this subsection, the following shall apply: 

6 (A) IN GENERAL.—Subject to subpara7 graph (B), with respect to a qualified individual 

8 or qualified beneficiary who is receiving con9 tinuation coverage pursuant to part 6 of sub10 title B of title I of the Employee Retirement In11 come Security Act of 1974 (29 U.S.C. 1161 et 

12 seq.) and 4980B of the Internal Revenue Code 

13 of 1986, the period of coverage described in sec14 tion 602(2) of the Employee Retirement Income 

15 Security Act of 1974 (29 U.S.C. 1162(2)) and 

16 section 4980B(f)(2)(B) of the Internal Revenue 

17 Code of 1986 is deemed to extend to the date 

18 which is 5 years after termination of the quali19 fied individual’s employment. 

20 (B) END OF PLAN.—With respect to a 

21 qualified individual and qualified beneficiaries 

22 described in subparagraph (A), if the employer 

23 ceases to provide any group health plan to any 

24 employee before the period of coverage de25 scribed in such subparagraph ends, or if the 


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1 qualified individual and qualified beneficiaries 

2 become ineligible for continuation coverage 

3 (other than for reasons described in paragraph 

4 (4)(A)(ii)), such qualified individual and quali5 fied beneficiaries shall be eligible for benefits 

6 described in paragraph (1)(B). 

7 (4) DURATION OF BENEFITS.— 

8 (A) BENEFITS WITH RESPECT TO COBRA

9 CONTINUATION COVERAGE.—The benefits de10 scribed in paragraph (1)(A) shall continue until 

11 the earlier of— 

12 (i) the date that is 5 years after clo13 sure of a coal mine or coal power plant; or 

14 (ii) the date on which the qualified in15 dividual or qualified beneficiary becomes 

16 ineligible for continuation coverage pursu17 ant to subparagraph (C) or (D)(ii) of sec18 tion 602(2) of Employee Retirement In19 come Security Act of 1974 (29 U.S.C. 

20 1162(2)) or clause (iii) or (iv) of section 

21 4980B(f)(2)(B) of the Internal Revenue 

22 Code of 1986. 

23 (B) OTHER BENEFITS.—The benefits de24 scribed in paragraph (1)(B) shall continue until 

25 the earlier of— 


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1 (i) the date that is 5 years after clo2 sure of a coal mine or coal power plant; or 

3 (ii) the date on which the qualified in4 dividual or qualified beneficiary becomes 

5 eligible for benefits under title XVIII of 

6 the Social Security Act (42 U.S.C. 1395 et 

7 seq.). 

8 (C) SPECIAL RULE.—With respect to a 

9 qualified individual and qualified beneficiaries, 

10 section 602(2)(C) of the Employee Retirement 

11 Income Security Act of 1974 and section 

12 4980B(f)(2)(B)(iii) of the Internal Revenue 

13 Code of 1986 shall apply only if, with respect 

14 to such individual and beneficiaries, at least 2 

15 consecutive premium payments are not made. 

16 (5) DEFINITIONS.—In this subsection— 

17 (A) the terms ‘‘group health plan’’, ‘‘health 

18 insurance coverage’’, and ‘‘health insurance 

19 issuer’’ have the meanings given such terms in 

20 section 733 of the Employee Retirement Income 

21 Security Act of 1974 (29 U.S.C. 1191b); and 

22 (B) the term ‘‘qualified beneficiary’’ has 

23 the meaning given such term in section 

24 607(3)(A) of the Employee Retirement Income 

25 Security Act of 1974 (29 U.S.C. 1167(3)(A)). 


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1 (g) RETIREMENT SAVINGS CONTRIBUTIONS.— 

2 (1) IN GENERAL.—In the case of a qualified in3 dividual, the Secretary shall pay to such individual 

4 amounts equal to the amount of employer contribu5 tions (other than elective deferrals) which were made 

6 to a qualified retirement plan (as defined in section 

7 4974(c) of the Internal Revenue Code of 1986) of 

8 the individual as of the last month the individual 

9 was employed by the employer. Such payments shall 

10 be made on the same schedule as employer contribu11 tions under the plan. 

12 (2) LIMITATION.—No payment shall be made 

13 under paragraph (1) after the date which is 60 

14 months after the closure of the coal mine or coal 

15 power plant at which the individual was employed, 

16 unless such payment is made with respect to a pe17 riod ending before such date. 

18 (3) TAX TREATMENT OF CONTRIBUTIONS.—If 

19 the qualified individual demonstrates that the pay20 ments made under paragraph (1) are contributed to 

21 a qualified retirement plan (as so defined) of the in22 dividual, such payments shall be treated for pur23 poses of the Internal Revenue Code of 1986 as if 

24 they had been made as employer contributions. 

25 (h) EDUCATIONAL BENEFITS.— 


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1 (1) DEFINITIONS.—In this subsection: 

2 (A) CHILD.—The term ‘‘child’’ means, 

3 with respect to any qualified individual, a son 

4 or daughter of such individual. 

5 (B) PUBLIC, IN-STATE INSTITUTION OR

6 VOCATIONAL SCHOOL.—The term ‘‘public, in7 State institution or vocational school’’ means a 

8 public institution of higher education (as de9 fined in section 101(a) of the Higher Education 

10 Act of 1965 (20 U.S.C. 1001(a)), or a public 

11 vocational school, of the State in which the 

12 qualified individual or child resides. 

13 (2) IN GENERAL.—The Secretary of Education 

14 shall carry out a program of educational assistance 

15 for any qualified individual and child of a qualified 

16 individual that is comparable to the program of edu17 cation assistance administered by the Secretary of 

18 Veterans Affairs under chapter 33 of title 38, 

19 United States Code, except that— 

20 (A) a qualified individual, and each child 

21 of a qualified individual, may receive the edu22 cational assistance provided under the program; 

23 and 

24 (B) the educational assistance shall only be 

25 available for use— 


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1 (i) at a public, in-State institution or 

2 vocational school; or 

3 (ii) for a program of training services 

4 included on the most recent list of eligible 

5 training programs issued under section 

6 122(d) of the Workforce Innovation and 

7 Opportunity Act (29 U.S.C. 3152(d)) by 

8 the Governor of the State in which the 

9 qualified individual or child of a qualified 

10 individual resides. 

11 (i) APPROPRIATION.—Except as provided in sub12 section (c), out of any money in the Treasury not other13 wise appropriated, there shall be appropriated such sums 

14 as are necessary to carry out the purposes of this section, 

15 to remain available until expended. 

16 SEC. 302. LOCAL REVENUE REPLENISHMENT. 

17 (a) DEFINITIONS.—In this section: 

18 (1) ELIGIBLE COUNTY.—The term ‘‘eligible 

19 county’’ means a county in which— 

20 (A) a coal mine or coal power plant is lo21 cated that, after the date of enactment of this 

22 Act, ceases to produce coal or electric power for 

23 a period of not less than 180 days; and 

24 (B) as of the date of enactment of this 

25 Act, not less than 0.1 percent of all jobs are at 


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1 coal mines or coal power plants, as determined 

2 by the Secretary. 

3 (2) ELIGIBLE TRIBAL GOVERNMENT.—The 

4 term ‘‘eligible Tribal government’’ means a Tribal 

5 government in the Indian country of which— 

6 (A) a coal mine or coal power plant is lo7 cated that, after the date of enactment of this 

8 Act, ceases to produce coal or electric power for 

9 a period of not less than 180 days; and 

10 (B) as of the date of enactment of this 

11 Act, not less than 0.1 percent of all jobs are at 

12 coal mines or coal power plants, as determined 

13 by the Secretary. 

14 (3) INDIAN COUNTRY.—The term ‘‘Indian coun15 try’’ has the meaning given the term in section 1151 

16 of title 18, United States Code. 

17 (4) LOCAL REVENUE REPLENISHMENT

18 AMOUNT.— 

19 (A) IN GENERAL.—The term ‘‘local rev20 enue replenishment amount’’, with respect to an 

21 eligible county or eligible Tribal government, 

22 means an amount equal to the applicable per23 centage of the lost revenue amount for the ap24 plicable 12-month period. 


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1 (B) APPLICABLE PERCENTAGE.—For pur2 poses of subparagraph (A), the term ‘‘applicable 

3 percentage’’ means an amount (not less than 

4 zero), expressed as a percentage, equal to— 

5 (i) for the first 12-month period fol6 lowing the month in which the applicable 

7 coal mine or coal power plant ceased all 

8 economic activity, 100 percent; and 

9 (ii) for each subsequent 12-month pe10 riod following the 12-month period referred 

11 to in clause (i), the applicable percentage 

12 for the preceding 12-month period minus 

13 10 percentage points. 

14 (5) LOST REVENUE AMOUNT.—The term ‘‘lost 

15 revenue amount’’, with respect to an eligible county 

16 or eligible Tribal government, means the amount of 

17 revenue lost by the eligible county or eligible Tribal 

18 government during a 12-month period due to the 

19 cessation of production of coal or electric power at 

20 the applicable coal mine or coal power plant, includ21 ing revenue lost by subgovernmental entities within 

22 the eligible county or eligible Tribal government, 

23 such as school districts and towns, as determined in 

24 accordance with subsection (b)(2). 


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1 (6) SECRETARY.—The term ‘‘Secretary’’ means 

2 the Secretary of the Treasury. 

3 (7) TRIBAL GOVERNMENT.—The term ‘‘Tribal 

4 government’’ means the governing body of a feder5 ally recognized Indian Tribe (as defined in section 

6 151.2 of title 25, Code of Federal Regulations). 

7 (b) PAYMENTS TO ELIGIBLE COUNTIES AND ELIGI8 BLE TRIBAL GOVERNMENTS.— 

9 (1) IN GENERAL.—On request of an eligible 

10 county or eligible Tribal government submitted to 

11 the Office of Energy Veterans Assistance established 

12 under section 301 for a 12-month period, the Sec13 retary shall pay to the eligible county or eligible 

14 Tribal government the local revenue replenishment 

15 amount applicable to the 12-month period. 

16 (2) DETERMINATION OF LOST REVENUE

17 AMOUNT.— 

18 (A) IN GENERAL.—For purposes of sub19 section (a)(3), the eligible county or eligible 

20 Tribal government may estimate the lost rev21 enue amount for the applicable 12-month pe22 riod. 

23 (B) REQUIREMENT.— 

24 (i) IN GENERAL.—Not later than 90 

25 days after the last day of the applicable 


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1 12-month period, the eligible county or eli2 gible Tribal government shall submit to the 

3 Secretary for verification documentation 

4 demonstrating the actual lost revenue 

5 amount for the eligible county or eligible 

6 Tribal government. 

7 (ii) PAYMENT ADJUSTMENT.—If the 

8 actual lost revenue amount for a 12-month 

9 period is greater than or less than the lost 

10 revenue amount estimated under subpara11 graph (A) for that period, the Secretary 

12 shall increase or decrease, as applicable, 

13 the payment made to the eligible county or 

14 eligible Tribal government under para15 graph (1) for the succeeding 12-month pe16 riod to reflect the difference. 

17 (3) MAINTENANCE OF FUNDING.—Payments 

18 made to eligible counties or eligible Tribal govern19 ments under this section shall supplement (and not 

20 supplant) other Federal funding made available to 

21 eligible counties or eligible Tribal governments. 

22 (4) DIRECT PAYMENTS.—Payments to eligible 

23 counties and eligible Tribal governments made under 

24 this section shall be made as direct payments and 

25 not as Federal financial assistance. 


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1 (c) REPORTING AND CERTIFICATION REQUIRE2 MENT.— 

3 (1) IN GENERAL.—Not later than 90 days after 

4 the date on which an eligible county or an eligible 

5 Tribal government receives a payment under this 

6 section, the eligible county or eligible Tribal govern7 ment shall— 

8 (A) publicly report any amounts the eligi9 ble county or eligible Tribal government has 

10 claimed on behalf of any subgovernmental enti11 ty in estimating the lost revenue amount for 

12 that payment under subsection (b)(2)(A); and 

13 (B) certify to the Secretary that any such 

14 amounts have been transferred to the sub15 governmental entity. 

16 (2) FAILURE TO REPORT AND CERTIFY.—If an 

17 eligible county or eligible Tribal government fails to 

18 comply with the requirements of paragraph (1) by 

19 the deadline described in that paragraph, the eligible 

20 county or eligible Tribal government shall not be eli21 gible for future payments under this section. 

22 (d) MANDATORY FUNDING.—There is appropriated 

23 to the Secretary to carry out this section, out of any funds 

24 in the Treasury not otherwise appropriated, 


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1 $3,500,000,000 for each of fiscal years 2022 through 

2 2031, to remain available until expended. 

3 SEC. 303. ENVIRONMENTAL RESTORATION. 

4 (a) ABANDONED MINE RECLAMATION FUND.—Sec5 tion 401 of the Surface Mining Control and Reclamation 

6 Act of 1977 (30 U.S.C. 1231) is amended— 

7 (1) in subsection (b), in the matter preceding 

8 paragraph (1), by inserting ‘‘amounts transferred 

9 under subsection (g) and’’ before ‘‘amounts depos10 ited’’; and 

11 (2) by adding at the end the following: 

12 ‘‘(g) TRANSFER OF AMOUNTS TO FUND.— 

13 ‘‘(1) IN GENERAL.—On October 1, 2022, and 

14 on each October 1 thereafter through October 1, 

15 2031, the Secretary of the Treasury shall transfer to 

16 the fund $1,100,000,000. 

17 ‘‘(2) INFLATION ADJUSTMENT.—The amount 

18 made available under paragraph (1) for each of fis19 cal years 2024 through 2032 shall be adjusted annu20 ally to reflect the change in the Consumer Price 

21 Index for All Urban Consumers published by the 

22 Bureau of Labor Statistics of the Department of 

23 Labor.’’. 

24 (b) COAL ASH CLEANUP.— 


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1 (1) IN GENERAL.—There are appropriated to 

2 the Administrator of the Environmental Protection 

3 Agency, out of any funds in the Treasury not other4 wise appropriated, for each of fiscal years 2023 

5 through 2032, to remain available until expended— 

6 (A) $2,000,000 to carry out enforcement 

7 actions under the Solid Waste Disposal Act (42 

8 U.S.C. 6901 et seq.) relating to coal ash clean9 up; 

10 (B) $350,000,000 to carry out removals 

11 and remedial actions under the Comprehensive 

12 Environmental Response, Compensation, and 

13 Liability Act of 1980 (42 U.S.C. 9601 et seq.) 

14 on sites— 

15 (i) that contain coal ash or other haz16 ardous materials relating to the production 

17 of electricity from coal; and 

18 (ii)(I) for which there is no respon19 sible party; or 

20 (II) that are owned by rural electric 

21 cooperatives or municipalities, in cases in 

22 which cleanup costs would cause signifi23 cant economic harm to ratepayers; and 


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1 (C) $1,500,000 to carry out the Technical 

2 Assistance Services for Communities Program 

3 of the Environmental Protection Agency. 

4 (2) INFLATION ADJUSTMENT.—The amount 

5 made available under each of subparagraphs (A), 

6 (B), and (C) of paragraph (1) for each of fiscal 

7 years 2024 through 2032 shall be adjusted annually 

8 to reflect the change in the Consumer Price Index 

9 for All Urban Consumers published by the Bureau 

10 of Labor Statistics of the Department of Labor. 

11 (c) ORPHANED, ABANDONED, OR IDLED WELLS ON

12 FEDERAL LAND.—Section 349 of the Energy Policy Act 

13 of 2005 (42 U.S.C. 15907) is amended— 

14 (1) in subsection (g)— 

15 (A) in paragraph (1)— 

16 (i) by striking ‘‘to facilitate State ef17 forts’’ and inserting ‘‘and Indian Tribes to 

18 facilitate State and Tribal efforts’’; and 

19 (ii) by striking ‘‘on State or private 

20 land’’ and inserting ‘‘on State, Tribal, or 

21 private land’’; 

22 (B) in paragraph (2)— 

23 (i) by striking ‘‘Commission, to assist 

24 the States’’ and inserting ‘‘Commission, 


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1 and Indian Tribes to assist the States and 

2 Indian Tribes’’; and 

3 (ii) by striking ‘‘on State and private 

4 land’’ and inserting ‘‘on State, Tribal, and 

5 private land, as applicable’’; and 

6 (C) in paragraph (3)(D), by inserting ‘‘or 

7 Tribal’’ after ‘‘State’’; 

8 (2) by striking subsection (h) and inserting the 

9 following: 

10 ‘‘(h) FUNDING.— 

11 ‘‘(1) IN GENERAL.—There is appropriated to 

12 carry out this section, out of any funds in the Treas13 ury not otherwise appropriated, $800,000,000 for 

14 each of fiscal years 2023 through 2032, to remain 

15 available until expended, of which $100,000,000 

16 shall be used each fiscal year to carry out subsection 

17 (g). 

18 ‘‘(2) INFLATION ADJUSTMENT.—The amount 

19 made available under paragraph (1) for each of fis20 cal years 2024 through 2032 shall be adjusted annu21 ally to reflect the change in the Consumer Price 

22 Index for All Urban Consumers published by the 

23 Bureau of Labor Statistics of the Department of 

24 Labor.’’; and 

25 (3) by adding at the end the following: 


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1 ‘‘(j) CONDITION ON USE OF FUNDS.—Amounts made 

2 available to carry out this section shall only be used to 

3 remediate, reclaim, or close orphaned, abandoned, or idled 

4 oil and gas wells for which there is no responsible party.’’. 

5 SEC. 304. COMMUNITY ASSISTANCE PROGRAMS. 

6 (a) IN GENERAL.—There are appropriated, out of 

7 any funds in the Treasury not otherwise appropriated— 

8 (1) to the Appalachian Regional Commission 

9 for the Partnerships for Opportunity and Workforce 

10 and Economic Revitalization (POWER) Initiative— 

11 (A) $80,000,000 for fiscal year 2023; 

12 (B) $110,000,000 for fiscal year 2024; and 

13 (C) $150,000,000 for each of fiscal years 

14 2025 through 2032; 

15 (2) to the Secretary of Commerce for the As16 sistance for Coal Communities initiative of the Eco17 nomic Development Administration— 

18 (A) $50,000,000 for fiscal year 2023; 

19 (B) $70,000,000 for fiscal year 2024; and 

20 (C) $90,000,000 for each of fiscal years 

21 2025 through 2032; and 

22 (3) for each of fiscal years 2023 through 

23 2032— 

24 (A) $30,000,000 to the Appalachian Re25 gional Commission for the high speed 


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1 broadband deployment initiative under section 

2 14509 of title 40, United States Code; and 

3 (B)(i) $5,000,000 to the Appalachian Re4 gional Commission for salaries and other costs 

5 related to hiring additional employees; and 

6 (ii) $3,000,000 to the Economic Develop7 ment Administration for salaries and other 

8 costs related to hiring additional employees. 

9 (b) INFLATION ADJUSTMENT.— 

10 (1) IN GENERAL.—The amount made available 

11 under each of paragraphs (1)(C) and (2)(C) of sub12 section (a) for each of fiscal years 2026 through 

13 2032 shall be adjusted annually to reflect the change 

14 in the Consumer Price Index for All Urban Con15 sumers published by the Bureau of Labor Statistics 

16 of the Department of Labor. 

17 (2) ADDITIONAL ADJUSTMENTS.—The amount 

18 made available under each of paragraph (3)(A) and 

19 clauses (i) and (ii) of paragraph (3)(B) of subsection 

20 (a) for each of fiscal years 2024 through 2032 shall 

21 be adjusted annually to reflect the change in the 

22 Consumer Price Index for All Urban Consumers 

23 published by the Bureau of Labor Statistics of the 

24 Department of Labor. 


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1 (c) SUPPLEMENT, NOT SUPPLANT.—Amounts made 

2 available under subsection (a)(3)(B) shall supplement, and 

3 not supplant, amounts otherwise made available for the 

4 programs, initiatives, and purposes described in that sub5 section. 

6 (d) ASSISTANCE TO OIL AND GAS COMMUNITIES.— 

7 (1) IN GENERAL.—Section 209(c) of the Public 

8 Works and Economic Development Act of 1965 (42 

9 U.S.C. 3149(c)) is amended— 

10 (A) in paragraph (4), by striking ‘‘or’’ at 

11 the end; 

12 (B) in paragraph (5), by striking the pe13 riod at the end and inserting ‘‘; or’’; and 

14 (C) by adding at the end the following: 

15 ‘‘(6) the loss of jobs, economic activity, or pub16 lic revenues attributable to a decline in oil, natural 

17 gas, or mineral extraction from Federal land and re18 lated industries, for activities and programs that 

19 support economic diversification, job creation, capital 

20 investment, such as environmental remediation and 

21 infrastructure development, and workforce develop22 ment and reemployment opportunities.’’. 

23 (2) COST SHARING.—Section 204(c) of the 

24 Public Works and Economic Development Act of 


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1 1965 (42 U.S.C. 3144(c)) is amended by adding at 

2 the end the following: 

3 ‘‘(4) ASSISTANCE FOR OIL AND GAS COMMU4 NITIES.—In the case of a grant under section 209 

5 for a community described in subsection (c)(6) of 

6 that section, the Secretary may increase the Federal 

7 share up to 100 percent of the cost of the project.’’. 

8 (3) FUNDING.—Title VII of the Public Works 

9 and Economic Development Act of 1965 (42 U.S.C. 

10 3231 et seq.) is amended by adding at the end the 

11 following: 

12 ‘‘SEC. 705. APPROPRIATIONS FOR OIL AND GAS COMMU13 NITIES. 

14 ‘‘(a) IN GENERAL.—In addition to amounts made 

15 available under section 701, there is appropriated, out of 

16 any funds in the Treasury not otherwise appropriated, 

17 $200,000,000 for fiscal year 2027 and each fiscal year 

18 thereafter to carry out section 209(c)(6). 

19 ‘‘(b) ADJUSTMENT.—The amount made available 

20 under subsection (a) shall be adjusted annually to reflect 

21 the change in the Consumer Price Index for All Urban 

22 Consumers published by the Bureau of Labor Statistics 

23 of the Department of Labor.’’. 


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1 TITLE IV—ASSISTANCE TO ENVI2 RONMENTAL JUSTICE COM3 MUNITIES 

4 SEC. 401. ASSISTANCE TO ENVIRONMENTAL JUSTICE COM5 MUNITIES. 

6 (a) IN GENERAL.—For each fiscal year beginning 

7 after September 30, 2022, the amounts appropriated 

8 under subsection (b) shall be apportioned as follows: 

9 (1) ENERGY AFFORDABILITY.— 

10 (A) For the low-income home energy as11 sistance program established under the Low-In12 come Home Energy Assistance Act of 1981 (42 

13 U.S.C. 8621 et seq.), 33 percent of such 

14 amounts, of which 3 percent shall be allocated 

15 to Indian Tribes. 

16 (B) For the weatherization assistance pro17 gram implemented under part A of title IV of 

18 the Energy Conservation and Production Act 

19 (42 U.S.C. 6861 et seq.), 24 percent of such 

20 amounts. 

21 (2) POLLUTION REDUCTION IN ENVIRON22 MENTAL JUSTICE COMMUNITIES.— 

23 (A) For awarding competitive grants under 

24 the State Energy Program established under 

25 part D of title III of the Energy Policy and 


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1 Conservation Act (42 U.S.C. 6321 et seq.) to 

2 State energy offices to promote distributed en3 ergy resources, microgrids, community solar, 

4 energy efficiency, energy resilience, and building 

5 electrification in environmental justice commu6 nities (as defined in section 102(a)), 13 percent 

7 of such amounts. 

8 (B) For grants under the Environmental 

9 Justice Small Grants Program and the Envi10 ronmental Justice Collaborative Problem-Solv11 ing Cooperative Agreement Program (as those 

12 programs are in existence on the date of enact13 ment of this Act) of the Environmental Protec14 tion Agency, 3 percent of such amounts. 

15 (C) For enforcement activities of the Envi16 ronmental Protection Agency under section 113 

17 of the Clean Air Act (42 U.S.C. 7413), 3 per18 cent of such amounts. 

19 (D) For grants under the low or no emis20 sion grant program under subsection (c) of sec21 tion 5339 of title 49, United States Code, 8 

22 percent of such amounts, subject to the require23 ment that the amounts are used only to finance 

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1 spect to zero emission vehicles (as defined in 

2 paragraph (1) of that subsection). 

3 (E) For grants under subtitle G of title 

4 VII of the Energy Policy Act of 2005 (42 

5 U.S.C. 16131 et seq.), 6 percent of such 

6 amounts. 

7 (F) For the urban and community forestry 

8 program under section 9 of the Cooperative 

9 Forestry Assistance Act of 1978 (16 U.S.C. 

10 2105), 0.5 percent of such amounts. 

11 (3) BUSINESS DEVELOPMENT AND CAREER

12 TRAINING.— 

13 (A) For the Environmental Workforce and 

14 Job Training Grants program established under 

15 section 104(k)(7) of the Comprehensive Envi16 ronmental Response, Compensation, and Liabil17 ity Act of 1980 (42 U.S.C. 9604(k)(7)), 1 per18 cent of such amounts. 

19 (B) For the Environmental Career Worker 

20 Training Program of the National Institute of 

21 Environmental Health Sciences established pur22 suant to section 126(g) of the Superfund 

23 Amendments and Reauthorization Act of 1986 

24 (29 U.S.C. 655 note; Public Law 99–499), 1 

25 percent of such amounts. 


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1 (C) For grants under the Minority Science 

2 and Engineering Improvement Program under 

3 subpart 1 of part E of title III of the Higher 

4 Education Act of 1965 (20 U.S.C. 1067 et 

5 seq.), 1 percent of such amounts. 

6 (D) For grants for public works and eco7 nomic development under section 201 of the 

8 Public Works and Economic Development Act 

9 of 1965 (42 U.S.C. 3141), 2 percent of such 

10 amounts. 

11 (E) For assistance provided under the 

12 microloan program established under section 

13 7(m) of the Small Business Act (15 U.S.C. 

14 636(m)), 1 percent of such amounts. 

15 (F) For the Minority Business Develop16 ment Agency, 0.5 percent of such amounts. 

17 (4) TRIBAL PROGRAMS.— 

18 (A) For grants under the Indian Environ19 mental General Assistance Program established 

20 under section 502 of Public Law 95–134 (42 

21 U.S.C. 4368b), 2 percent of such amounts. 

22 (B) For grants under the Tribal Climate 

23 Resilience Program of the Bureau of Indian Af24 fairs, 1 percent of such amounts. 


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1 (b) APPROPRIATION.—To carry out the purposes of 

2 this section, out of any funds in the Treasury not other3 wise appropriated, there are appropriated amounts equal 

4 to the fees received into the Treasury under subchapter 

5 E of chapter 38 of the Internal Revenue Code of 1986 

6 and section 102 of this Act, less any amounts refunded 

7 or paid under— 

8 (1) sections 4691(c), 4692(e), and 4695(b) of 

9 the Internal Revenue Code of 1986; 

10 (2) section 6428C of such Code; 

11 (3) section 401(g) of the Surface Mining Con12 trol and Reclamation Act of 1977; and 

13 (4) sections 201(b), 202, 301, 302, 303(b), and 

14 304 of this Act. 

15 TITLE V—OTHER PROVISIONS 

16 SEC. 501. PUBLIC DISCLOSURE OF REVENUES AND EX17 PENDITURES. 

18 (a) ESTABLISHMENT OF WEBSITE.—The Secretary 

19 of the Treasury, or the Secretary’s designee, shall estab20 lish a website for purposes of making the disclosures de21 scribed in subsection (b). 

22 (b) DISCLOSURES.—The Secretary shall make pub23 licly available, on an ongoing basis and as frequently as 

24 possible, the following information: 


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1 (1) The amount and sources of revenue attrib2 utable to this Act and the amendments made by this 

3 Act. 

4 (2) The amount of tax savings and benefits re5 ceived as a result of title II of this Act. 

6 SEC. 502. SEVERABILITY. 

7 If any provision of this Act or amendment made by 

8 this Act, or the application of a provision or amendment 

9 to any person or circumstance, is held to be unconstitu10 tional, the remainder of this Act and amendments made 

11 by this Act, and the application of the provisions and 

12 amendment to any person or circumstance, shall not be 

13 affected by the holding. 

14 SEC. 503. RULE OF CONSTRUCTION. 

15 Nothing in this Act (or amendment made by this Act) 

16 or any regulation promulgated under this Act shall be con17 strued so as to preempt or supersede any State or local 

18 law, regulation, policy, or program. 

19 SEC. 504. REMEDIES PRESERVED. 

20 Compliance with this Act (or any amendment made 

21 by this Act) or any standard, regulation, or requirement 

22 prescribed under this Act shall not relieve any person from 

23 liability at common law or under State or Federal law. 

Æ 


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