I 

114TH CONGRESS 

1ST SESSION H. R. 2202 

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

on greenhouse gas emissions. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 1, 2015 

Mr. DELANEY (for himself, Mr. HUFFMAN, Mr. CARTWRIGHT, and Mr. POLIS) 

introduced the following bill; which was referred to the Committee on 

Ways and Means, and in addition to the Committee on Education and 

the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to impose 

an excise tax on greenhouse gas emissions. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tax Pollution, Not 

5 Profits Act’’. 


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1 SEC. 2. GREENHOUSE GAS EMISSIONS. 

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

5 ‘‘Subchapter E—Greenhouse Gas Emissions 

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

‘‘Sec. 4692. Border adjustments. 

‘‘Sec. 4693. Definitions and other rules. 

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

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

9 on greenhouse gas emissions from fossil fuel products and 

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

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

15 not less than 25,000 tons of carbon dioxide emissions dur16 ing the preceeding calendar year. 

17 ‘‘(b) APPLICATION OF TAX.—The Secretary, in co18 ordination with the Administrator of the Environmental 

19 Protection Agency, shall apply the tax at natural 

20 chokepoints in the supply chain in a way that maximizes 

21 the coverage of the tax on sources of emission while mini22 mizing the burden on administration and compliance. 

23 ‘‘(c) AMOUNT OF TAX.—The amount of the tax will 

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1 ide equivalent in 2016, and increase each subsequent year 

2 by 4 percent above inflation, as measured by the Con3 sumer Price Index for all urban consumers (all items; 

4 United States city average), rounded up to the next whole 

5 dollar amount. 

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

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

8 dioxide equivalent for the capture and permanent seques9 ter of greenhouse gas emissions or from the use of a fossil 

10 fuel in manufacturing which does not result in the emis11 sion of a greenhouse gas in a manner that can be reason12 ably assumed to permanently sequester the greenhouse 

13 gas content of the fossil fuel. 

14 ‘‘SEC. 4692. BORDER ADJUSTMENTS. 

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

16 from the United States, the Secretary may provide an 

17 equivalency refund to the person exporting such good 

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

19 4691. 

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

21 into the United States that would have had an increased 

22 cost imposed by section 4691 had that good been produced 

23 in the United States, the Secretary may impose an equiva24 lency fee on the person importing such good equivalent 

25 to the tax that would have been imposed under section 


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1 4691 at any point in the supply chain of that good, had 

2 that good been produced in the United States. 

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

4 consult with the Administrator of the Environmental Pro5 tection Agency, the United States Trade Representative, 

6 and the Secretary of Energy in establishing rules and reg7 ulations implementing the purposes of this section. 

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

9 ‘‘(a) DEFINITIONS.—For purposes of this sub10 chapter— 

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

12 ‘carbon dioxide equivalent’ means, for each greenhouse 

13 gas, the quantity of greenhouse gas that the Administrator 

14 of the Environmental Protection Agency determines 

15 makes the same contribution to global warming as 1 met16 ric ton of carbon dioxide. 

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

18 means any of the following: 

19 ‘‘(1) Carbon dioxide. 

20 ‘‘(2) Methane. 

21 ‘‘(3) Nitrous oxide. 

22 ‘‘(4) Sulfur hexafluoride. 

23 ‘‘(5) Hydrofluorocarbons. 

24 ‘‘(6) Perfluorocarbons. 


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

2 such regulations as may be necessary to carry out the pro3 visions of this subchapter.’’. 

4 (b) CLERICAL AMENDMENT.—The table of sub5 chapters for chapter 38 of the Internal Revenue Code of 

6 1986 is amended by adding at the end the following new 

7 item: 

‘‘SUBCHAPTER E. GREENHOUSE GAS EMISSIONS’’. 

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

9 this section shall apply to taxable years beginning after 

10 December 31, 2015. 

11 SEC. 3. ASSISTANCE TO LOW INCOME FAMILIES. 

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

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

14 following: 

15 ‘‘TITLE XXII—LOW-INCOME EN16 ERGY COST MITIGATION PRO17 GRAM 

18 ‘‘SEC. 2201. LOW-INCOME ENERGY COST MITIGATION PRO19 GRAM. 

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

21 with the Commissioner of Social Security and the Sec22 retary of Agriculture, shall formulate and administer the 

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

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


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1 and under which eligible households are provided an en2 ergy refund. 

3 ‘‘(b) ELIGIBILITY OF HOUSEHOLDS TO RECEIVE EN4 ERGY REFUND.—Each eligible household shall be entitled 

5 to receive monthly cash payments under this section in 

6 an amount equal to the monthly energy refund amount 

7 determined under subsection (d). 

8 ‘‘(c) ELIGIBILITY.— 

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

10 shall be considered to be an eligible household for 

11 purposes of this section if— 

12 ‘‘(A) except as provided in subsection 

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

14 not exceed 200 percent of the poverty line; 

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

16 which the household is located determines that 

17 the household is participating in— 

18 ‘‘(i) the Supplemental Nutrition As19 sistance Program authorized by the Food 

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

21 et seq.); 

22 ‘‘(ii) the Food Distribution Program 

23 on Indian Reservations authorized by sec24 tion 4(b) of such Act (7 U.S.C. 2013(b)); 

25 or 


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1 ‘‘(iii) the program for nutrition assist2 ance in Puerto Rico or American Samoa 

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

4 2028); 

5 ‘‘(C) the household consists of a single in6 dividual or a married couple, and— 

7 ‘‘(i) receives the subsidy described in 

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

9 1395w–114); or 

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

11 under title XVIII of this Act; and 

12 ‘‘(II) meets the income requirements 

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

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

15 114(a)(1) or (a)(2)); or 

16 ‘‘(D) the household consists of a single in17 dividual or a married couple, and receives bene18 fits under the supplemental security income 

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

20 1381–1383f). 

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

22 provision of law, the Secretary shall provide refunds 

23 to United States citizens, United States nationals, 

24 and individuals lawfully residing in the United 

25 States who qualify for a refund under paragraph 


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

2 other individuals do not receive refunds. 

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

4 shall consult with the Secretary of Agriculture and 

5 establish uniform national standards of eligibility en6 suring that States may co-administer the energy re7 fund program with the Supplemental Nutrition As8 sistance Program in accordance with the provisions 

9 of this section. No State agency shall impose any 

10 other standard or requirement as a condition of eli11 gibility or refund receipt under the program. Assist12 ance in the Energy Refund Program shall be fur13 nished promptly to all eligible households who make 

14 application for such participation or are already en15 rolled in any program referred to in paragraph (1). 

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

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

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

19 Tax Pollution, Not Profits Act, and each November 

20 30 thereafter, the Energy Information Administra21 tion shall estimate, pursuant to a method that is ap22 propriate for such purposes, the annual total loss in 

23 purchasing power that will result from subchapter E 

24 of chapter 38 of the Internal Revenue Code of 1986 

25 (relating to excise tax on carbon dioxide and other 


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1 greenhouse gas emissions) in the next calendar year 

2 for households of each size with gross income equal 

3 to 150 percent of the poverty line, based on the pro4 jected total market value of all compliance costs, ex5 cluding the amount of the increase in households’ 

6 energy consumption that is financed by higher cost 

7 of living adjustments to Federal benefits that result 

8 from increased carbon costs. 

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

10 paragraph (3), the amount of the monthly energy re11 fund for an eligible household under this section 

12 shall be— 

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

members, 1 14 ⁄12 of the amount estimated under 

15 paragraph (1) for such calendar year for a 

16 household of the same size, rounded to the 

17 nearest whole dollar amount; or 

18 ‘‘(B) if the household has 5 or more members, 1 19 ⁄12 of the arithmetic mean value of the 

20 amounts estimated under paragraph (1) for 

21 such calendar year for households with 5 or 

22 more members, rounded to the nearest whole 

23 dollar amount. 

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

25 gross income of an eligible household exceeds 150 


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1 percent of the poverty line applicable to such house2 hold, the refund determined under paragraph (2) 

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

4 percentage points for each percentage point that the 

5 gross income exceeds 150 percent of such poverty 

6 line. 

7 ‘‘(4) EXTENSION OF PHASEOUT INTO MIDDLE

8 CLASS.— 

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

10 days after the date of the enactment of the Tax 

11 Pollution, Not Profits Act, and each November 

12 30 thereafter, the Secretary shall estimate for 

13 the next calendar year the amount of revenues 

14 to be received in the general fund of the Treas15 ury by reason of subchapter E of chapter 38 

16 (relating to carbon dioxide and other green17 house gas emissions) and the expenditures dur18 ing such calendar year to carry out the Tax 

19 Pollution, Not Profits Act and the amendments 

20 made by such Act. 

21 ‘‘(B) MODIFIED PHASEOUT.—If such reve22 nues exceed such expenditures, then— 

23 ‘‘(i) for such calendar year the phase24 out in paragraph (3) shall be applied by 

25 substituting for ‘2 percentage points’ the 


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1 percentage determined by the Secretary to 

2 extend the phaseout under paragraph (3) 

3 in such a manner as to reduce such excess 

4 to zero, and 

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

6 gross income of which exceeds 200 percent 

7 of the poverty line, Secretary may under 

8 regulations allow a credit under subpart C 

9 of part IV of subchapter A of chapter 1 of 

10 the Internal Revenue Code of 1986 for the 

11 aggregate of the monthly energy refunds. 

12 ‘‘(e) DELIVERY MECHANISM.— 

13 ‘‘(1) Subject to standards and an implementa14 tion schedule set by the Secretary, the energy refund 

15 shall be provided in monthly installments via— 

16 ‘‘(A) direct deposit into the eligible house17 hold’s designated bank account; 

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

19 system; or 

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

21 if such a mechanism is approved by the Sec22 retary. 

23 ‘‘(2) The standards described under paragraph 

24 (1) shall— 


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

2 applicants and recipients; 

3 ‘‘(B) provide energy refund recipients with 

4 choices, as appropriate, for delivery and receipt 

5 of refunds; 

6 ‘‘(C) ensure ease of use and access to re7 funds, including a prohibition on any fees 

8 charged for withdrawals or other related serv9 ices; 

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

11 against improper access to energy refunds; 

12 ‘‘(E) ensure interoperability of the Energy 

13 Refund Program between States and permit 

14 monitoring and investigations by authorized law 

15 enforcement agencies; and 

16 ‘‘(F) include such standards, as deter17 mined appropriate by the Secretary, to protect 

18 applicant and recipient households from fraud 

19 and abuse and promote effective and efficient 

20 administration of Energy Refund Program. 

21 ‘‘(f) ADMINISTRATION.— 

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

23 participating State shall assume responsibility for 

24 the certification of applicant households and for the 


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1 issuance of refunds and the control and account2 ability thereof. 

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

4 standards as determined appropriate by the Sec5 retary, the Secretary shall reimburse each State 

6 agency for 100 percent of administrative costs. 

7 ‘‘(3) PROCEDURES.—Under standards estab8 lished by the Secretary, the State agency shall estab9 lish procedures governing the administration of the 

10 Energy Refund Program that the State agency de11 termines best serve households in the State, includ12 ing households with special needs, such as house13 holds with elderly or disabled members, households 

14 in rural areas, homeless individuals, and households 

15 residing on reservations as defined in the Indian 

16 Child Welfare Act of 1978 and the Indian Financing 

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

18 agency— 

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

20 fair service to applicants for, and participants 

21 in, the Energy Refund Program; 

22 ‘‘(B) shall permit an applicant household 

23 to apply to participate in the program at the 

24 time that the household first contacts the State 

25 agency, and shall consider an application that 


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1 contains the name, address, and signature of 

2 the applicant to be sufficient to constitute an 

3 application for participation; 

4 ‘‘(C) shall screen any applicant household 

5 for the Supplemental Nutrition Assistance Pro6 gram, the State’s medical assistance program 

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

8 Health Insurance Program under section XXI 

9 of this Act, and a State program that provides 

10 basic assistance under a State program funded 

11 under title IV of this Act or with qualified 

12 State expenditures as defined in section 

13 409(a)(7) of this Act for eligibility for the En14 ergy Refund Program and, if eligible, shall en15 roll such applicant household in the Energy Re16 fund Program; 

17 ‘‘(D) shall complete certification of and 

18 provide a refund to any eligible household not 

19 later than 30 days following its filing of an ap20 plication; 

21 ‘‘(E) shall use appropriate bilingual per22 sonnel and materials in the administration of 

23 the program in those portions of the State in 

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1 income households speak a language other than 

2 English; and 

3 ‘‘(F) shall utilize State agency personnel 

4 who are employed in accordance with the cur5 rent standards for a Merit System of Personnel 

6 Administration or any standards later pre7 scribed by the Office of Personnel Management 

8 pursuant to section 208 of the Intergovern9 mental Personnel Act of 1970 (42 U.S.C. 4728) 

10 modifying or superseding such standards relat11 ing to the establishment and maintenance of 

12 personnel standards on a merit basis to make 

13 all tentative and final determinations of eligi14 bility and ineligibility. 

15 ‘‘(4) STREAMLINED ELIGIBILITY FOR CERTAIN

16 BENEFICIARIES OF FEDERAL PROGRAMS.— 

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

18 Commissioner of Social Security, the Railroad 

19 Retirement Board, or the Secretary of Veterans 

20 Affairs shall develop procedures to directly pro21 vide energy refunds to individuals that are 

22 beneficiaries under the benefit programs admin23 istered by such entities and are eligible to re24 ceive such refunds under the Energy Refund 

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1 sultation with the Commissioner of Social Secu2 rity, the Railroad Retirement Board, and the 

3 Secretary of Veterans Affairs, that— 

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

5 able to determine the gross income of such 

6 beneficiaries for purposes of determining 

7 eligibility for the energy refund; 

8 ‘‘(ii) such entities are able to coordi9 nate to ensure that such beneficiaries do 

10 not receive multiple energy refunds; and 

11 ‘‘(iii) Federal provision of energy re12 funds would be more efficient and result in 

13 receipt of energy refunds by a greater 

14 number of eligible beneficiaries than deliv15 ery of such refunds by the States. 

16 ‘‘(B) RECEIPT OF REFUNDS.—Any low-in17 come beneficiary who receives an energy refund 

18 pursuant to the procedures developed under this 

19 paragraph shall not be eligible for an energy re20 fund otherwise provided by a State agency 

21 under this section. 

22 ‘‘(5) REGULATIONS.— 

23 ‘‘(A) Except as provided in subparagraph 

24 (B), the Secretary shall issue such regulations 

25 consistent with this section as the Secretary 


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1 deems necessary or appropriate for the effective 

2 and efficient administration of the Energy Re3 fund Program, and shall promulgate all such 

4 regulations in accordance with the procedures 

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

6 Code. 

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

8 5 of such Code, the Secretary may by rule pro9 mulgate as final, to be effective until not later 

10 than 2 years after the date of the enactment of 

11 the Tax Pollution, Not Profits Act, any proce12 dures that are substantially the same as the 

13 procedures governing the Supplemental Nutri14 tion Assistance Program in section 273.2, 

15 273.12, or 273.15 of title 7, Code of Federal 

16 Regulations. 

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

18 (3) of subsection (i), the Secretary shall pro19 mulgate regulations requiring streamlined eligi20 bility determinations for some or all households 

21 which include individuals receiving medical as22 sistance under a State plan approved under 

23 title XIX or XXI of this Act or individuals re24 ceiving premium credits for the purchase of 

25 qualified health insurance coverage pursuant to 


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1 section 36B of the Internal Revenue Code of 

2 1986. The regulations shall institute procedures 

3 whereby the gross income and family size infor4 mation used for determining eligibility under 

5 such provisions serve as the basis for deter6 mining eligibility for the Energy Refund Pro7 gram. 

8 ‘‘(D) Notwithstanding any other provision 

9 of this section, the Secretary may authorize 

10 States to provide benefits under this section on 

11 a quarterly basis if the Secretary determines 

12 that the amount of the benefits that would be 

13 provided on a monthly basis to households is in14 sufficient to be efficiently paid on a monthly 

15 basis in light of the administrative expenses of 

16 the Energy Refund Program. 

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

18 administrative or judicial action or proceeding initi19 ated by a household to a provision arising under this 

20 section, including any procedures established by a 

21 State agency under paragraph (3) or any regulations 

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

23 action or proceeding shall be subject to the following 

24 conditions: 


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1 ‘‘(A) LIMITATION ON RECOVERY FOR

2 WRONGFUL OR ERRONEOUS WITHHOLDING OF

3 REFUNDS.—Any energy refunds that are deter4 mined to have been wrongfully or erroneously 

5 withheld from a household shall be restored for 

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

7 date that the underlying action or proceeding 

8 was filed, or in the case of an action seeking re9 view of a final State agency determination, not 

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

11 of a request with the State for the restoration 

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

13 than 1 year prior to the date the State agency 

14 is notified or otherwise discovers the possible 

15 loss to a household. 

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

17 by a State agency under this section for the 

18 purpose of certification of applicant households, 

19 the issuance of energy refunds, or compliance 

20 with any requirements established by the Sec21 retary shall be made available to a household to 

22 the extent necessary to carry out such action or 

23 proceeding and consistent with the privacy 

24 standards established under subsection 

25 (e)(2)(A). 


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

2 such administrative or judicial action, all par3 ties shall be required to comply with any sub4 stantive and procedural regulations established 

5 by the Secretary for the operation of the En6 ergy Refund Program unless such regulations 

7 are not in accordance with law. 

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

9 under this section shall not be considered income or re10 sources for any purpose under any Federal, State, or local 

11 laws, including, but not limited to, laws relating to an in12 come tax, or public assistance programs (including, but 

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

14 programs, and housing assistance) and no participating 

15 State or political subdivision thereof shall decrease any as16 sistance otherwise provided an individual or individuals be17 cause of the receipt of a refund under this section. 

18 ‘‘(h) PROGRAM INTEGRITY.—For purposes of ensur19 ing program integrity and complying with the require20 ments of the Improper Payment Information Act of 2002, 

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

22 on and coordinate with the quality control sample and re23 view procedures of paragraphs (2), (3), (4), and (5) of 

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

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


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1 ‘‘(i) DEFINITIONS.— 

2 ‘‘(1) ELECTRONIC BENEFIT TRANSFER SYS3 TEM.—The term ‘electronic benefit transfer system’ 

4 means a system by which household benefits or re5 funds defined under subsection (e) are issued from 

6 and stored in a central databank via electronic ben7 efit transfer cards. 

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

9 means the gross income of a household that is deter10 mined in accordance with standards and procedures 

11 established under section 5 of the Food and Nutri12 tion Act of 2008 (7 U.S.C. 2014) and its imple13 menting regulations. 

14 ‘‘(3) HOUSEHOLD.— 

15 ‘‘(A) The term ‘household’ means— 

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

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

18 provided in subparagraph (C) of this para19 graph, an individual or a group of individ20 uals who are a household under section 

21 3(n) of the Food and Nutrition Act of 

22 2008 (7 U.S.C. 2012(n)); 

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

24 section, a single individual or married cou25 ple that receives benefits under section 


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1 1860D–14 of this Act (42 U.S.C. 1395w– 

2 114) and is not an institutionalized indi3 vidual or couple (as defined in section 

4 1902(q)(1)(B)); and 

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

6 section, a single individual or married cou7 ple that receives benefits under the supple8 mental security income program under title 

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

10 and is not an institutionalized individual or 

11 couple. 

12 ‘‘(B) The Secretary shall establish rules 

13 for providing the energy refund in an equitable 

14 and administratively simple manner to house15 holds where the group of individuals who live 

16 together includes members not all of whom are 

17 described in a single clause of subparagraph 

18 (A), or includes additional members not de19 scribed in any such clause. 

20 ‘‘(C) The Secretary shall establish rules re21 garding the eligibility and delivery of the energy 

22 refund to groups of individuals described in sec23 tion 3(n)(4) or (5) of the Food and Nutrition 

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


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

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

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

4 9902(2)), including any revision required by that 

5 section. 

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

7 States, the District of Columbia, the Commonwealth 

8 of Puerto Rico, American Samoa, the United States 

9 Virgin Islands, Guam, and the Commonwealth of the 

10 Northern Mariana Islands. 

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

12 means an agency of State government, including the 

13 local offices thereof, that has responsibility for ad14 ministration of the 1 or more federally aided public 

15 assistance programs within the State, and in those 

16 States where such assistance programs are operated 

17 on a decentralized basis, the term shall include the 

18 counterpart local agencies administering such pro19 grams. 

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

21 in this title shall have the same meaning applied in 

22 the Supplemental Nutrition Assistance Program au23 thorized by the Food and Nutrition Act of 2008 (7 

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

25 good cause that application of a particular definition 


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1 would be detrimental to the purposes of the Energy 

2 Refund Program. 

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

4 the requirements specified by this section for a State or 

5 State agency unless the State or State agency elects to 

6 carry out such requirements.’’. 

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

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

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

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

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

12 INDUSTRY. 

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

14 Tax Pollution, Not Profit Act, up to 2 percent of the reve15 nues generated under this Act may be used by the Sec16 retary of Labor to implement a program to assist workers 

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

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

19 form of the following: 

20 (1) Worker retraining. 

21 (2) Relocation expenses for those who move to 

22 find new employment. 

23 (3) Early retirement. 

24 (4) Health Benefits. 


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1 (5) Other assistance that the Secretary deter2 mines appropriate. 

3 SEC. 5. REDUCTION IN CORPORATE TAX RATE. 

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

5 Revenue Code of 1986 is amended— 

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

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

8 by inserting after subparagraph (B) the following: 

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

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

11 (2) by striking ‘‘$11,750’’ and inserting ‘‘appli12 cable dollar amount’’, and 

13 (3) by striking the last sentence. 

14 (b) APPLICABLE PERCENTAGE; APPLICABLE DOLLAR

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

16 at the end the following: 

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

18 this section— 

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

20 ‘applicable percentage’ means— 

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

22 years beginning in 2016, 

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

24 years beginning in 2017, 


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

2 years beginning in 2018, 

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

4 years beginning in 2019, and 

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

6 years beginning after 2019. 

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

8 ‘applicable dollar amount’ means— 

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

10 beginning in 2016, 

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

12 beginning in 2017, 

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

14 beginning in 2018, 

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

16 beginning in 2019, and 

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

18 beginning after 2019.’’. 

19 (c) CONFORMING AMENDMENTS.— 

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

21 by striking ‘‘35 percent’’ and inserting ‘‘the applica22 ble percentage’’. 

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


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

2 appears and inserting ‘‘the applicable percent3 age’’, and 

4 (B) by striking ‘‘2 sentences’’ and insert5 ing ‘‘sentence’’. 

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

7 striking ‘‘35 percent’’ each places it occurs and in8 serting ‘‘the applicable percentage’’. 

9 (d) EFFECTIVE DATE.— 

10 (1) IN GENERAL.—Except as otherwise pro11 vided in this subsection, the amendments made by 

12 this section shall apply to taxable years beginning 

13 after December 31, 2015. 

14 (2) WITHHOLDING.—The amendments made by 

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

16 after December 31, 2015. 

17 SEC. 6. PUBLIC DISCLOSURE OF REVENUES AND EXPENDI18 TURES. 

19 (a) ESTABLISHMENT OF WEBSITE.—The Secretary 

20 of the Treasury, or the Secretary’s designee, shall estab21 lish a website for purposes of making the disclosures de22 scribed in subsection (b). 

23 (b) DISCLOSURES.—The Secretary shall make pub24 licly available, on an ongoing basis and as frequently as 

25 possible, information regarding the amount and sources 


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1 of revenue attributable to this Act and the amendments 

2 made by this Act. 

Æ 


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