I 

116TH CONGRESS 

1ST SESSION H. R. 4142 

To rebuild the Nation’s infrastructure, provide a consumer rebate to the 

American people, assist coal country, reduce harmful pollution, and for 

other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 2, 2019 

Mr. LARSON of Connecticut (for himself, Ms. NORTON, Mr. LYNCH, and Mr. 

PAYNE) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and Labor, Natural Resources, Science, Space, and Technology, 

and Financial Services, 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 rebuild the Nation’s infrastructure, provide a consumer 

rebate to the American people, assist coal country, reduce 

harmful pollution, 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 ‘‘America Wins Act’’. 


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

2 this Act is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Tax on carbon dioxide content of certain substances. 

Sec. 3. Energy Refund Program. 

Sec. 4. Consumer tax rebate. 

3 SEC. 2. TAX ON CARBON DIOXIDE CONTENT OF CERTAIN 

4 SUBSTANCES. 

5 (a) IN GENERAL.—Chapter 38 of the Internal Rev6 enue Code of 1986 (relating to environmental taxes) is 

7 amended by adding at the end thereof the following new 

8 subchapter: 

9 ‘‘Subchapter E—Tax on Carbon Dioxide 

10 Content of Certain Substances 

‘‘Sec. 4691. Imposition of tax. 

‘‘Sec. 4692. Refunds or credits. 

‘‘Sec. 4693. Border adjustments. 

‘‘Sec. 4694. Definitions and special rules. 

11 ‘‘SEC. 4691. IMPOSITION OF TAX. 

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

13 on any taxable carbon substance sold by the manufacturer, 

14 producer, or importer thereof. 

15 ‘‘(b) AMOUNT OF TAX.— 

16 ‘‘(1) IN GENERAL.—The amount of tax imposed 

17 by subsection (a) on any taxable carbon substance 

18 shall be the applicable amount per ton of carbon di19 oxide content of such substance, as determined by 

20 the Secretary in consultation with the Secretary of 

21 Energy. 


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1 ‘‘(2) FRACTIONAL PART OF TON.—In the case 

2 of a fraction of a ton, the tax imposed by subsection 

3 (a) shall be the same fraction of the amount of such 

4 tax imposed on a whole ton. 

5 ‘‘(3) APPLICABLE AMOUNT.— 

6 ‘‘(A) IN GENERAL.—For purposes of para7 graph (1), the term ‘applicable amount’ means 

8 $52. 

9 ‘‘(B) INFLATION ADJUSTMENT.—In the 

10 case of any taxable year beginning in a calendar 

11 year after 2020, the dollar amount in subpara12 graph (A) shall be increased by an amount 

13 equal to— 

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

15 ‘‘(ii) the cost-of-living adjustment de16 termined under section 1(f)(3) for the cal17 endar year in which the taxable year be18 gins, determined— 

19 ‘‘(I) by substituting ‘calendar 

20 year 2019’ for ‘calendar year 2016’ in 

21 subparagraph (A)(ii) thereof, and 

22 ‘‘(II) by substituting for the C– 

23 CPI–U referred to section 

24 1(f)(3)(A)(i) the amount that such C– 

25 CPI–U would have been if the annual 


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1 percentage increase in C–CPI–U with 

2 respect to each year after 2020 had 

3 been 6 percentage points greater. 

4 ‘‘(c) SUBSTANCE TAXED ONLY ONCE.—No tax shall 

5 be imposed by subsection (a) with respect to a taxable car6 bon substance if the person who would be liable for such 

7 tax establishes that a prior tax imposed by such section 

8 has been imposed with respect to such product. 

9 ‘‘(d) EXEMPTION FOR EXPORTS.— 

10 ‘‘(1) TAX-FREE SALES.— 

11 ‘‘(A) IN GENERAL.—No tax shall be im12 posed under subsection (a) on the sale by the 

13 manufacturer or producer of any taxable carbon 

14 substance for export or for resale by the pur15 chaser to a second purchaser for export. 

16 ‘‘(B) PROOF OF EXPORT REQUIRED.— 

17 Rules similar to the rules of section 4221(b) 

18 shall apply for purposes of subparagraph (A). 

19 ‘‘(2) CREDIT OR REFUND WHERE TAX PAID.— 

20 ‘‘(A) IN GENERAL.—Except as provided in 

21 subparagraph (B), if— 

22 ‘‘(i) tax under subsection (a) was paid 

23 with respect to any taxable carbon sub24 stance, and 


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1 ‘‘(ii)(I) such substance was exported 

2 by any person, or 

3 ‘‘(II) such substance was used as a 

4 material in the manufacture or production 

5 of a taxable carbon substance which was 

6 exported by any person and which, at the 

7 time of export, was a taxable carbon sub8 stance, 

9 credit or refund (without interest) of such tax 

10 shall be allowed or made to the person who paid 

11 such tax. 

12 ‘‘(B) CONDITION TO ALLOWANCE.—No 

13 credit or refund shall be allowed or made under 

14 subparagraph (A) unless the person who paid 

15 the tax establishes that he— 

16 ‘‘(i) has repaid or agreed to repay the 

17 amount of the tax to the person who ex18 ported the taxable carbon substance, or 

19 ‘‘(ii) has obtained the written consent 

20 of such exporter to the allowance of the 

21 credit or the making of the refund. 

22 ‘‘(C) REFUNDS DIRECTLY TO EX23 PORTER.—The Secretary shall provide, in regu24 lations, the circumstances under which a credit 

25 or refund (without interest) of the tax under 


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1 subsection (a) shall be allowed or made to the 

2 person who exported the taxable carbon sub3 stance, where— 

4 ‘‘(i) the person who paid the tax 

5 waives his claim to the amount of such 

6 credit or refund, and 

7 ‘‘(ii) the person exporting the taxable 

8 carbon substance provides such informa9 tion as the Secretary may require in such 

10 regulations. 

11 ‘‘SEC. 4692. REFUNDS OR CREDITS. 

12 ‘‘(a) SEQUESTERED CARBON.—Under regulations 

13 prescribed by the Secretary, if— 

14 ‘‘(1) a person uses a taxable carbon substance 

15 as a feedstock so that the carbon associated with 

16 such substance will not be emitted, or 

17 ‘‘(2) a person captures and sequesters the car18 bon in a taxable carbon substance, 

19 then an amount equal to the amount of tax in effect under 

20 section 4691(b) with respect to such substance for the cal21 endar year in which such use begins shall be allowed as 

22 a credit or refund (without interest) to such person in the 

23 same manner as if it were an overpayment of tax imposed 

24 by section 4691. 


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1 ‘‘(b) PREVIOUSLY TAXED CARBON SUBSTANCES

2 USED TO MAKE ANOTHER TAXABLE CARBON SUB3 STANCE.—Under regulations prescribed by the Secretary, 

4 if— 

5 ‘‘(1) a tax under section 4691 was paid with re6 spect to any taxable carbon substance, and 

7 ‘‘(2) such substance was used by any person in 

8 the manufacture or production of any other sub9 stance which is a taxable carbon substance, 

10 then an amount equal to the tax so paid shall be allowed 

11 as a credit or refund (without interest) to such person in 

12 the same manner as if it were an overpayment of tax im13 posed by section 4691(a). In any case to which this para14 graph applies, the amount of any such credit or refund 

15 shall not exceed the amount of tax imposed by section 

16 4691(a) on the other taxable fuel manufactured or pro17 duced (or which would have been imposed by such sub18 section on such other fuel but for section 4691(c)). 

19 ‘‘SEC. 4693. BORDER ADJUSTMENTS. 

20 ‘‘(a) IMPORTS.—The Secretary shall impose a carbon 

21 equivalency fee on imports of carbon-intensive goods that 

22 shall be equivalent to the cost that domestic producers of 

23 comparable carbon-intensive goods incur as a result of— 


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1 ‘‘(1) taxes paid by manufacturers, producers, 

2 and importers of taxable carbon substances under 

3 this section, and 

4 ‘‘(2) carbon equivalency fees paid by importers 

5 of carbon intensive goods used in the production of 

6 the comparable carbon intensive goods in question. 

7 ‘‘(b) EXPORTS.—Notwithstanding the limitations of 

8 section 4692, the Secretary shall allow as a credit or re9 fund (without interest) to the exporter of a carbon-inten10 sive good produced in the United States in the same man11 ner as if it were an overpayment of tax imposed by section 

12 4691 an amount equivalent to the cost that domestic pro13 ducers of such carbon intensive goods incur as a result 

14 of— 

15 ‘‘(1) taxes paid by manufacturers, producers, 

16 and importers of taxable carbon substances under 

17 this section, and 

18 ‘‘(2) carbon equivalency fees paid by importers 

19 of carbon intensive goods used in the production of 

20 the comparable carbon intensive goods in question. 

21 ‘‘(c) EXPIRATION.—This section shall cease to have 

22 effect at such time as and to the extent that— 

23 ‘‘(1)(A) an international agreement requiring 

24 countries that emit greenhouse gases and produce 


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1 carbon intensive goods for international markets to 

2 adopt equivalent measures comes into effect, or 

3 ‘‘(B) the country of export has implemented 

4 equivalent measures, and 

5 ‘‘(2) the actions provided for by subsections (a) 

6 and (b) are no longer appropriate. 

7 ‘‘SEC. 4694. DEFINITIONS AND SPECIAL RULES. 

8 ‘‘(a) DEFINITIONS.—For purposes of this sub9 chapter— 

10 ‘‘(1) TAXABLE CARBON SUBSTANCE.—The term 

11 ‘taxable carbon substance’ means— 

12 ‘‘(A) coal (including lignite and peat), 

13 ‘‘(B) petroleum and any petroleum product 

14 (as defined in section 4612(a)(3)), and 

15 ‘‘(C) natural gas, 

16 which is extracted, manufactured, or produced in the 

17 United States or entered into the United States for 

18 consumption, use, or warehousing. 

19 ‘‘(2) UNITED STATES.—The term ‘United 

20 States’ has the meaning given such term by section 

21 4612(a)(4). 

22 ‘‘(3) IMPORTER.—The term ‘importer’ means 

23 the person entering the taxable carbon substance for 

24 consumption, use, or warehousing. 


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1 ‘‘(4) TON.—The term ‘ton’ means metric tons. 

2 In the case of any taxable carbon substance which 

3 is a gas, the term ‘ton’ means the amount of such 

4 gas in cubic feet which is the equivalent of a metric 

5 ton on a molecular weight basis. 

6 ‘‘(5) CARBON-INTENSIVE GOOD.—The term 

7 ‘carbon-intensive good’ means a good that (as identi8 fied by the Secretary by rule)— 

9 ‘‘(A) is a primary product, or 

10 ‘‘(B) is a manufactured item in which one 

11 or more primary products are inputs and the 

12 cost of production of which in the United States 

13 is significantly increased by this subchapter. 

14 ‘‘(6) PRIMARY PRODUCT.—The term ‘primary 

15 product’ means— 

16 ‘‘(A) iron, steel, steel mill products (includ17 ing pipe and tube), aluminum, cement, glass 

18 (including flat, container, and specialty glass 

19 and fiberglass), pulp, paper, chemicals, or in20 dustrial ceramics, and 

21 ‘‘(B) any other manufactured product that 

22 the Secretary determines— 

23 ‘‘(i) is sold for purposes of further 

24 manufacture, and 


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1 ‘‘(ii) generates, in the course of the 

2 manufacture of the product, direct and in3 direct carbon-dioxide emissions that are 

4 comparable (on an emissions-per-dollar of 

5 output basis) to emissions generated in the 

6 manufacture or production of primary 

7 products identified in subparagraph (A). 

8 ‘‘(7) EQUIVALENT MEASURE.—The term ‘equiv9 alent measure’ means a tax or other regulatory re10 quirement that imposes a cost on manufacturers of 

11 carbon intensive goods located outside the United 

12 States approximately equal to the cost imposed by 

13 section 4691 on manufacturers of comparable car14 bon intensive goods located in the United States. 

15 ‘‘(b) USE TREATED AS SALE.—If any person manu16 factures, produces, or imports any taxable carbon sub17 stance and uses such substance, then such person shall 

18 be liable for tax under section 4691 in the same manner 

19 as if such substance were sold by such person. 

20 ‘‘(c) SPECIAL RULES FOR INVENTORY EX21 CHANGES.— 

22 ‘‘(1) IN GENERAL.—Except as provided in this 

23 paragraph, in any case in which a manufacturer, 

24 producer, or importer of a taxable carbon substance 


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1 exchanges such substance as part of an inventory ex2 change with another person— 

3 ‘‘(A) such exchange shall not be treated as 

4 a sale, and 

5 ‘‘(B) such other person shall, for purposes 

6 of section 4691, be treated as the manufac7 turer, producer, or importer of such substance. 

8 ‘‘(2) REGISTRATION REQUIREMENT.—Para9 graph (1) shall not apply to any inventory exchange 

10 unless— 

11 ‘‘(A) both parties are registered with the 

12 Secretary as manufacturers, producers, or im13 porters of taxable carbon substances, and 

14 ‘‘(B) the person receiving the taxable car15 bon substance has, at such time as the Sec16 retary may prescribe, notified the manufac17 turer, producer, or importer of such person’s 

18 registration number and the internal revenue 

19 district in which such person is registered. 

20 ‘‘(3) INVENTORY EXCHANGE.—For purposes of 

21 this subsection, the term ‘inventory exchange’ means 

22 any exchange in which 2 persons exchange property 

23 which is, in the hands of each person, property de24 scribed in section 1221(a)(1). 


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

2 such regulations as may be necessary to carry out the pur3 poses of this subchapter.’’. 

4 (b) ESTABLISHMENT OF BUILD AMERICA TRUST

5 FUND.—Subchapter A of chapter 98 of such Code (relat6 ing to trust fund code) is amended by adding at the end 

7 the following: 

8 ‘‘SEC. 9512. BUILD AMERICA TRUST FUND. 

9 ‘‘(a) CREATION OF TRUST FUND.—There is estab10 lished in the Treasury of the United States a trust fund 

11 to be known as the ‘Build America Trust Fund’ (referred 

12 to in this section as the ‘Trust Fund’), consisting of such 

13 amounts as may be appropriated or credited to the Trust 

14 Fund as provided in this section or section 9602(b). 

15 ‘‘(b) TRANSFERS TO TRUST FUND.—There is hereby 

16 appropriated to the Trust Fund an amount equivalent to 

17 the increase in revenues received in the Treasury as the 

18 result of the tax imposed under section 4691. 

19 ‘‘(c) DISTRIBUTION OF AMOUNTS IN TRUST FUND.— 

20 Amounts in the Trust Fund equivalent to the taxes re21 ceived in the Treasury under section 4691 for a calendar 

22 year shall be available without further appropriation, as 

23 follows: 


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1 ‘‘(1) First, the following amounts for each of 

2 fiscal years 2020 through 2029, to be allocated as 

3 follows: 

4 ‘‘(A) HIGHWAYS AND TRANSIT.— 

5 ‘‘(i) the sum of $61,000,000,000 plus 

6 the highway and transit shortfall amount, 

7 which shall be transferred to the Highway 

8 Trust Fund with 80 percent allocated to 

9 the Highway Account (as defined in sec10 tion 9503(e)(5)(B)) and 20 percent allo11 cated to the Mass Transit Account. 

12 ‘‘(ii) $6,400,000,000 shall be available 

13 to the Secretary of Transportation for pro14 viding assistance under the National Infra15 structure Investment program, as de16 scribed under the heading ‘Department of 

17 Transportation—Office of the Secretary— 

18 National Infrastructure Investments’ in 

19 title I of division L of Public Law 114–113 

20 (129 Stat. 2835). 

21 ‘‘(B) AVIATION.—$4,000,000,000 shall be 

22 available to be transferred to the Airport and 

23 Airway Trust Fund, of which— 

24 ‘‘(i) $2,160,000,000 shall be available 

25 to the Secretary of Transportation for 


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1 making grants for airport planning and 

2 airport development under section 47104 

3 of title 49, United States Code, and 

4 ‘‘(ii) $1,840,000,000 shall be available 

5 to the Administrator of the Federal Avia6 tion Administration for acquiring, estab7 lishing, and improving air navigation facili8 ties under section 44502(a)(1)(A) of title 

9 49, United States Code. 

10 ‘‘(C) PASSENGER RAIL.— 

11 ‘‘(i) $2,600,000,000 shall be available 

12 to the Secretary of Transportation for de13 posit in the Northeast Corridor account de14 scribed in section 24317 of title 49, United 

15 States Code, for the uses described in sub16 section (d)(1) (B), (C), (E), and (F) of 

17 such section. 

18 ‘‘(ii) $2,000,000,000 shall be available 

19 to the Secretary of Transportation for 

20 making grants for rail infrastructure and 

21 safety improvements under section 24407 

22 of title 49, United States Code. 

23 ‘‘(iii) $700,000,000 shall be available 

24 to the Secretary of Transportation for 

25 making grants for state of good repair 


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1 under section 24911 of title 49, United 

2 States Code. 

3 ‘‘(iv) $1,300,000,000 shall be avail4 able to the Secretary of Transportation for 

5 deposit in the National Network account 

6 described in section 24317 of title 49, 

7 United States Code, for the uses described 

8 in subsection (d)(2)(B). 

9 ‘‘(D) HARBORS, WATERWAYS, FLOOD PRO10 TECTION, DAMS.— 

11 ‘‘(i) $4,000,000,000 shall be available 

12 to the Secretary of the Army for expenses 

13 necessary for the construction of river and 

14 harbor, flood and storm damage reduction, 

15 shore protection, aquatic ecosystem res16 toration, and related projects authorized by 

17 law or for conducting detailed studies, and 

18 plans and specifications, of such projects 

19 (including those involving participation by 

20 States, local governments, or private 

21 groups) authorized or made eligible for se22 lection by law (but such detailed studies, 

23 and plans and specifications, shall not con24 stitute a commitment of the Federal GovVerDate Sep 11 2014 23:31 Aug 15, 2019 Jkt 089200 PO 00000 Frm 00016 Fmt 6652 Sfmt 6201 E:\BILLS\H4142.IH H4142

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1 ernment to construction) to remain avail2 able until expended. 

3 ‘‘(ii) 4,000,000,000 shall be available 

4 to the Secretary of the Army for expenses 

5 necessary for the operation, maintenance, 

6 and care of existing river and harbor, flood 

7 and storm damage reduction, aquatic eco8 system restoration, and related projects 

9 authorized by law; providing security for 

10 infrastructure owned or operated by the 

11 Corps, including administrative buildings 

12 and laboratories; maintaining harbor chan13 nels provided by a State, municipality, or 

14 other public agency that serve essential 

15 navigation needs of general commerce, 

16 where authorized by law; surveying and 

17 charting northern and northwestern lakes 

18 and connecting waters; clearing and 

19 straightening channels; and removing ob20 structions to navigation, to remain avail21 able until expended. 

22 ‘‘(E) CLEAN WATER.— 

23 ‘‘(i) $3,000,000,000 shall be available 

24 to the Administrator of the Environmental 

25 Protection Agency for making capitalizaVerDate Sep 11 2014 23:31 Aug 15, 2019 Jkt 089200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\H4142.IH H4142

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1 tion grants for the Clean Water State Re2 volving Funds under title VI of the Fed3 eral Water Pollution Control Act (33 

4 U.S.C. 1381 et seq.). 

5 ‘‘(ii) $3,000,000,000 shall be available 

6 to the Administrator of the Environmental 

7 Protection Agency for making capitaliza8 tion grants for the Drinking Water State 

9 Revolving Funds under section 1452 of the 

10 Safe Drinking Water Act (42 U.S.C. 300j– 

11 12). 

12 ‘‘(iii) $1,000,000,000 shall be avail13 able to the Secretary of the Army and the 

14 Administrator of the Environmental Pro15 tection Agency for providing assistance 

16 under section 5023 of the Water Infra17 structure Finance and Innovation Act of 

18 2014 (33 U.S.C. 3902). 

19 ‘‘(F) USDA WATER AND WASTE DISPOSAL

20 PROGRAMS.— 

21 ‘‘(i) $150,000,000 shall be available 

22 to the Secretary of Agriculture for direct 

23 loans for water or waste disposal facilities 

24 under section 306(a)(1) of the Consoli25 dated Farm and Rural Development Act. 


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1 ‘‘(ii) $700,000 shall be available to 

2 the Secretary of Agriculture for guaran3 teed loans for water or waste disposal fa4 cilities under section 306(a)(24) of the 

5 Consolidated Farm and Rural Develop6 ment Act. 

7 ‘‘(iii) $1,200,000,000 shall be avail8 able to the Secretary of Agriculture to 

9 carry out section 306(a)(2) of the Consoli10 dated Farm and Rural Development Act. 

11 ‘‘(G) BROADBAND DEPLOYMENT.— 

12 $4,000,000,000 shall be available to the Assist13 ant Secretary of Commerce for Communications 

14 and Information to carry out a program to ex15 pand access to broadband to communities 

16 throughout the United States, with an emphasis 

17 on communities unserved by broadband. 

18 ‘‘(H) EDUCATION INFRASTRUCTURE DE19 VELOPMENT.—$3,000,000,000 shall be avail20 able to the Assistant Secretary for Elementary 

21 and Secondary Education to carry out a pro22 gram to support elementary and secondary edu23 cational infrastructure throughout the United 

24 States with an emphasis on communities in 


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1 most need and communities impacted by cli2 mate change. 

3 ‘‘(I) HEALTHCARE.— 

4 ‘‘(i) RESEARCH.—$750,000,000 shall 

5 be available to the National Institutes of 

6 Health for research related to the health 

7 consequences of climate change. 

8 ‘‘(ii) INFRASTRUCTURE.— 

9 $750,000,000 shall be available to the Sec10 retary of Health and Human Services to 

11 carry out activities to support the resil12 iency of the nation’s healthcare infrastruc13 ture against the impacts of climate change. 

14 ‘‘(J) HOUSING.—$2,000,000,000 shall be 

15 available to the Public Housing Capital Fund. 

16 ‘‘(K) DEPARTMENT OF ENERGY RESEARCH

17 AND DEVELOPMENT.— 

18 ‘‘(i) ) $1,700,000,000 shall be avail19 able for the EERE Renewable Power and 

20 Sustainable Transportation Offices. 

21 ‘‘(ii) $1,500,000,000 shall be available 

22 for EERE Energy Efficiency. 

23 ‘‘(iii) $700,000,000 shall be available 

24 to Fossil Energy Research and Develop25 ment Coal CCS and Power Systems only 


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1 for activities that decrease the amount of 

2 carbon pollutants released into the atmos3 phere. 

4 ‘‘(iv) $500,000,000 for the ARPA–E 

5 office. 

6 ‘‘(L) AGRICULTURE RESEARCH.— 

7 $1,500,000,000 shall be available to the De8 partment of Agriculture for climate change re9 search and mitigation, and related activities. 

10 ‘‘(2) Second, $7,000,000,000 for each fiscal 

11 year 2020 through 2029 shall be available for assist12 ance to workers and communities reliant on indus13 tries that primarily produce taxable carbon sub14 stances or carbon-intensive goods, individuals and 

15 communities disproportionally impacted by climate 

16 change and greenhouse gas pollutants as well as 

17 groups underrepresented in the energy sector, in18 cluding religious and ethnic minorities, women, vet19 erans, individuals with disabilities and socioeconomi20 cally disadvantaged individuals, as determined by the 

21 Secretary in consultation with the Secretary of 

22 Labor, including for— 

23 ‘‘(A) workforce development (with a special 

24 focus on energy-related industries, including 

25 manufacturing, engineering, construction, and 


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1 retrofitting jobs in energy-related industries), 

2 pension benefits, and health benefits, 

3 ‘‘(B) abandoned mine reclamation, and 

4 ‘‘(C) other assistance the Secretary deter5 mines appropriate. 

6 ‘‘(3) Third, for calendar year 2020 and each 

7 calendar year thereafter, 12.5 percent of the amount 

8 in the Trust Fund equivalent to the taxes received 

9 in the Treasury under section 4691 shall be avail10 able for the Energy Refund Program. 

11 ‘‘(4) Fourth, the amount remaining after the 

12 application of paragraphs (1), (2), and (3) shall be 

13 available for paying the consumer tax rebate. 

14 ‘‘(d) DEFINITIONS.—For purposes of this section— 

15 ‘‘(1) The term ‘highway and transit shortfall 

16 amount’ means the amount determined by the Sec17 retary to be equal to the excess of— 

18 ‘‘(A) the sum of the obligations of the 

19 United States specified in section 9503(c)(1) 

20 plus the amounts to be expended under section 

21 9503(e)(3), over 

22 ‘‘(B) the amounts available in the Highway 

23 Trust Fund to meet those obligations and ex24 penditures (determined without regard to this 

25 paragraph or section 9503(f)(5)). 


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1 ‘‘(2) The terms ‘taxable carbon substance’ and 

2 ‘carbon-intensive goods’ have the meanings given 

3 such terms by section 4694. 

4 ‘‘(e) QUALIFICATIONS BASED SELECTION FOR AR5 CHITECTURAL AND ENGINEERING CONTRACTS.— 

6 ‘‘(1) IN GENERAL.—Subject to paragraph (2), 

7 as a condition on the receipt of funds pursuant to 

8 this section of an amount greater than $1,000,000, 

9 a non-Federal sponsor that receives the funds shall 

10 require that each contract and subcontract for pro11 gram management, construction management, plan12 ning studies, feasibility studies, architectural serv13 ices, preliminary engineering, design, engineering, 

14 surveying, mapping, and related services entered 

15 into using any of such funds be awarded in the same 

16 manner as a contract for architectural and engineer17 ing services is awarded under— 

18 ‘‘(A) chapter 11 of title 40, United States 

19 Code, or 

20 ‘‘(B) an equivalent qualifications-based re21 quirement prescribed by the relevant State. 

22 ‘‘(2) NO PROPRIETARY INTEREST.—A contract 

23 awarded in accordance with paragraph (1) shall not 

24 be considered to confer a proprietary interest upon 

25 the United States. 


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1 ‘‘(f) CONSIDERATIONS IN USE OF FUNDS.—Funds 

2 made available under this section shall be used after giving 

3 due consideration to the health, climate, land usage (in4 cluding use of eminent domain and land which is signifi5 cant to native communities), and economic impacts of such 

6 use and to any disproportionately harmful impacts on 

7 former carbon intensive communities, indigenous peoples, 

8 communities of color, migrant communities, deindustria9 lized communities, depopulated rural communities, the 

10 poor, low-income workers, women, the elderly, the un11 housed, people with disabilities, and youth. 

12 ‘‘(g) ADMINISTRATIVE PROVISIONS.—Amounts dis13 tributed from the Trust Fund for a program or activity 

14 under subsection (c) shall— 

15 ‘‘(1) be in addition to other amounts appro16 priated for the program or activity, and 

17 ‘‘(2) remain available until expended.’’. 

18 (c) CLERICAL AMENDMENTS.— 

19 (1) The table of subchapters for chapter 38 of 

20 such Code is amended by adding at the end thereof 

21 the following new item: 

‘‘SUBCHAPTER E. TAX ON CARBON DIOXIDE CONTENT OF CERTAIN

SUBSTANCES’’. 


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1 (2) The table of sections for subchapter A of 

2 chapter 98 of such Code is amended by adding at 

3 the end the following: 

‘‘Sec. 9512. Build America Trust Fund.’’. 

4 (d) EFFECTIVE DATE.—The amendments made by 

5 this section shall apply to taxable years beginning after 

6 December 31, 2019. 

7 SEC. 3. ENERGY REFUND PROGRAM. 

8 (a) IN GENERAL.—The Secretary of the Treasury, in 

9 consultation with the Secretary of Health and Human 

10 Services, the Commissioner of Social Security, and the 

11 Secretary of Agriculture, shall formulate and administer 

12 the program provided for in this section, which shall be 

13 known as the ‘‘Energy Refund Program’’, and under 

14 which eligible households are provided an energy refund. 

15 (b) ELIGIBILITY OF HOUSEHOLDS TO RECEIVE EN16 ERGY REFUND.—Each eligible household shall be entitled 

17 to receive monthly cash payments under this section in 

18 an amount equal to the monthly energy refund amount 

19 determined under subsection (d). 

20 (c) ELIGIBILITY.— 

21 (1) ELIGIBLE HOUSEHOLDS.—A household 

22 shall be considered to be an eligible household for 

23 purposes of this section if— 


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1 (A) the aggregate gross income of all tax2 payers in the household does not exceed 150 

3 percent of the poverty line; 

4 (B) the State agency for the State in 

5 which the household is located determines that 

6 the household is participating in— 

7 (i) the supplemental nutrition assist8 ance program; 

9 (ii) the Food Distribution Program on 

10 Indian Reservations authorized by section 

11 4(b) of the Food and Nutrition Act of 

12 2008 (7 U.S.C. 2013(b)); or 

13 (iii) the program for nutrition assist14 ance in Puerto Rico or American Samoa 

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

16 2028); 

17 (C) the household consists of a single indi18 vidual or a married couple, and— 

19 (i) receives the subsidy described in 

20 section 1860D–14 of the Social Security 

21 Act (42 U.S.C. 1395w–114); or 

22 (ii)(I) participates in the program 

23 under title XVIII of the Social Security 

24 Act; and 


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1 (II) meets the income requirements 

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

3 (a)(2) of the Social Security Act (42 

4 U.S.C. 1395w–114(a)(1) or (a)(2)); or 

5 (D) the household consists of a single indi6 vidual or a married couple, and receives benefits 

7 under the Supplemental Security Income Pro8 gram under title XVI of the Social Security Act 

9 (42 U.S.C. 1381–1383f). 

10 (2) INELIGIBLE INDIVIDUALS.—The Secretary 

11 of the Treasury may only provide energy refunds in 

12 accordance with this section to United States citi13 zens, United States nationals, and individuals law14 fully residing in the United States. The Secretary 

15 shall establish procedures to ensure that other indi16 viduals do not receive such refunds and are not 

17 taken into account in determining the amount of 

18 such refunds. 

19 (3) NATIONAL STANDARDS.—The Secretary of 

20 the Treasury, in consultation with the Secretary of 

21 Agriculture, shall establish uniform national stand22 ards of eligibility ensuring that States may co-ad23 minister the Energy Refund Program with the sup24 plemental nutrition assistance program in accord25 ance with the provisions of this section. No State 


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1 agency shall impose any other standard or require2 ment as a condition of eligibility or refund receipt 

3 under the program. Assistance in the Energy Re4 fund Program shall be furnished promptly to all eli5 gible households who make application for such par6 ticipation or are already enrolled in any program re7 ferred to in paragraph (1). 

8 (d) MONTHLY ENERGY REFUND AMOUNT.— 

9 (1) ESTIMATED ANNUAL REFUND.—Not later 

10 than August 31 of each relevant fiscal year, the Sec11 retary of the Treasury, in consultation with the En12 ergy Information Administration, shall estimate, 

13 pursuant to a method that is appropriate for such 

14 purposes, the annual total loss in purchasing power 

15 that will result from the America Wins Act in the 

16 next fiscal year for households of each size with 

17 gross income equal to 150 percent of the poverty 

18 line, based on the tax imposed under section 4691 

19 of the Internal Revenue Code of 1986, excluding the 

20 amount of the increase in households’ energy con21 sumption that is financed by higher cost of living ad22 justments to Federal benefits that result from in23 creased carbon costs by reason of such tax. 

24 (2) MONTHLY ENERGY REFUND.—Subject to 

25 paragraph (3) and subsection (c)(2), the amount of 


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1 the monthly energy refund for an eligible household 

2 under this section shall be— 

3 (A) if the household has 1, 2, 3, or 4 members, 1 4 ⁄12 of the amount estimated under para5 graph (1) for such fiscal year for a household 

6 of the same size, rounded to the nearest whole 

7 dollar amount; or 

8 (B) if the household has 5 or more members, 1 9 ⁄12 of the arithmetic mean value of the 

10 amounts estimated under paragraph (1) for 

11 such fiscal year for households with 5 or more 

12 members, rounded to the nearest whole dollar 

13 amount. 

14 (3) ENSURING DEFICIT NEUTRALITY.—For any 

15 fiscal year after calendar year 2019 in which the 

16 amounts that are available under section 9512(c) of 

17 the Internal Revenue Code of 1986 are not sufficient 

18 for purposes of funding the monthly energy refund 

19 described in paragraph (2), the Secretary of the 

20 Treasury shall direct State agencies to reduce, on a 

21 pro rata basis, the amount of such refunds that are 

22 provided to eligible households. 

23 (e) DELIVERY MECHANISM.— 

24 (1) MONTHLY INSTALLMENTS.—Subject to 

25 standards and an implementation schedule set by 


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1 the Secretary of the Treasury, the energy refund 

2 shall be provided in monthly installments via— 

3 (A) direct deposit into the eligible house4 hold’s designated bank account; 

5 (B) the State’s electronic benefit transfer 

6 system; or 

7 (C) another Federal or State mechanism, 

8 if such a mechanism is approved by the Sec9 retary of the Treasury. 

10 (2) STANDARDS.—The standards described 

11 under paragraph (1) shall— 

12 (A) protect the privacy of energy refund 

13 applicants and recipients; 

14 (B) provide energy refund recipients with 

15 choices, as appropriate, for delivery and receipt 

16 of refunds; 

17 (C) ensure ease of use and access to re18 funds, including a prohibition on any fees 

19 charged for withdrawals or other related serv20 ices; 

21 (D) protect, in a cost-effective manner, 

22 against improper access to energy refunds; 

23 (E) ensure interoperability of the Energy 

24 Refund Program between States and permit 


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1 monitoring and investigations by authorized law 

2 enforcement agencies; and 

3 (F) include such standards, as determined 

4 appropriate by the Secretary of the Treasury, 

5 to protect applicant and recipient households 

6 from fraud and abuse and promote effective 

7 and efficient administration of Energy Refund 

8 Program. 

9 (f) ADMINISTRATION.— 

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

11 participating State shall assume responsibility for 

12 the certification of applicant households and for the 

13 issuance of refunds and the control and account14 ability thereof. 

15 (2) ADMINISTRATIVE COSTS.—Subject to such 

16 standards as determined appropriate by the Sec17 retary of the Treasury, the Secretary shall reimburse 

18 each State agency for 100 percent of administrative 

19 costs. 

20 (3) PROCEDURES.—Under standards estab21 lished by the Secretary of the Treasury, the State 

22 agency shall establish procedures governing the ad23 ministration of the Energy Refund Program that the 

24 State agency determines best serve households in the 

25 State, including households with special needs, such 


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1 as households with elderly or disabled members, 

2 households in rural areas, homeless individuals, and 

3 households residing on reservations (as defined in 

4 section 4 of the Indian Child Welfare Act of 1978 

5 (25 U.S.C. 1903) and section 3 of the Indian Fi6 nancing Act of 1974 (25 U.S.C. 1452)). In carrying 

7 out this paragraph, a State agency shall— 

8 (A) provide timely, accurate, and fair serv9 ice to applicants for, and participants in, the 

10 Energy Refund Program; 

11 (B) permit an applicant household to apply 

12 to participate in the program at the time that 

13 the household first contacts the State agency 

14 and consider an application that contains the 

15 name, address, and signature of the applicant 

16 to be sufficient to constitute an application for 

17 participation; 

18 (C) screen any applicant household for the 

19 supplemental nutrition assistance program, the 

20 State’s medical assistance program under sec21 tion XIX of the Social Security Act, the Chil22 dren’s Health Insurance Program under section 

23 XXI of such Act, and a State program that 

24 provides basic assistance under a State pro25 gram funded under title IV of such Act or with 


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1 qualified State expenditures as defined in sec2 tion 409(a)(7) of such Act for eligibility for the 

3 Energy Refund Program and, if eligible, enroll 

4 such applicant household in the Energy Refund 

5 Program; 

6 (D) complete certification of and provide a 

7 refund to any eligible household not later than 

8 30 days following its filing of an application; 

9 (E) use appropriate bilingual personnel 

10 and materials in the administration of the pro11 gram in those portions of the State in which a 

12 substantial number of members of low-income 

13 households speak a language other than En14 glish; and 

15 (F) utilize State agency personnel who are 

16 employed in accordance with the current stand17 ards for a merit system of personnel adminis18 tration or any standards later prescribed by the 

19 Office of Personnel Management pursuant to 

20 section 208 of the Intergovernmental Personnel 

21 Act of 1970 (42 U.S.C. 4728) modifying or su22 perseding such standards relating to the estab23 lishment and maintenance of personnel stand24 ards on a merit basis to make all tentative and 


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1 final determinations of eligibility and ineligi2 bility. 

3 (4) STREAMLINED ELIGIBILITY FOR CERTAIN

4 BENEFICIARIES OF FEDERAL PROGRAMS.— 

5 (A) IN GENERAL.—The Secretary of the 

6 Treasury, the Commissioner of Social Security, 

7 the Railroad Retirement Board, or the Sec8 retary of Veterans Affairs, as appropriate, shall 

9 develop procedures to directly provide energy 

10 refunds to individuals that are beneficiaries 

11 under the benefit programs administered by 

12 such entities and are eligible to receive such re13 funds under the Energy Refund Program, if the 

14 Secretary of the Treasury determines, in con15 sultation with the Commissioner of Social Secu16 rity, the Railroad Retirement Board, and the 

17 Secretary of Veterans Affairs, that— 

18 (i) one or more of such entities are 

19 able to determine the gross income of such 

20 beneficiaries for purposes of determining 

21 eligibility for the energy refund; 

22 (ii) such entities are able to coordi23 nate to ensure that such beneficiaries do 

24 not receive multiple energy refunds; and 


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1 (iii) Federal provision of energy re2 funds would be more efficient and result in 

3 receipt of energy refunds by a greater 

4 number of eligible beneficiaries than deliv5 ery of such refunds by the States. 

6 (B) RECEIPT OF REFUNDS.—Any low-in7 come beneficiary who receives an energy refund 

8 pursuant to the procedures developed under this 

9 paragraph shall not be eligible for an energy re10 fund otherwise provided by a State agency 

11 under this section. 

12 (5) REGULATIONS.— 

13 (A) IN GENERAL.—Except as provided in 

14 subparagraph (B), the Secretary of the Treas15 ury shall issue such regulations consistent with 

16 this section as the Secretary deems necessary or 

17 appropriate for the effective and efficient ad18 ministration of the Energy Refund Program, 

19 and shall promulgate all such regulations in ac20 cordance with the procedures set forth in sec21 tion 553 of title 5, United States Code. 

22 (B) CERTAIN PROCEDURES.—Without re23 gard to section 553 of title 5 of such Code, the 

24 Secretary of the Treasury may by rule promul25 gate as final, to be effective until not later than 


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1 2 years after the date of the enactment of the 

2 America Wins Act, any procedures that are 

3 substantially the same as the procedures gov4 erning the supplemental nutrition assistance 

5 program in section 273.2, 273.12, or 273.15 of 

6 title 7, Code of Federal Regulations. 

7 (C) Notwithstanding paragraphs (2) and 

8 (3) of subsection (i), the Secretary of the 

9 Treasury shall promulgate regulations requiring 

10 streamlined eligibility determinations for some 

11 or all households which include individuals re12 ceiving medical assistance under a State plan 

13 approved under title XIX or XXI of the Social 

14 Security Act or individuals receiving premium 

15 credits for the purchase of qualified health in16 surance coverage pursuant to section 36B of 

17 the Internal Revenue Code of 1986. The regula18 tions shall institute procedures whereby the 

19 gross income and family size information used 

20 for determining eligibility under such provisions 

21 serve as the basis for determining eligibility for 

22 the Energy Refund Program. 

23 (D) EXCEPTION FOR QUARTERLY PROVI24 SION OF BENEFITS.—Notwithstanding any 

25 other provision of this section, the Secretary of 


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1 the Treasury may authorize States to provide 

2 benefits under this section on a quarterly basis 

3 if the Secretary determines that the amount of 

4 the benefits that would be provided on a month5 ly basis to households is insufficient to be effi6 ciently paid on a monthly basis in light of the 

7 administrative expenses of the Energy Refund 

8 Program. 

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

10 under this section shall not be considered income or re11 sources for any purpose under any Federal, State, or local 

12 laws, including, but not limited to, laws relating to an in13 come tax, or public assistance programs (including, but 

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

15 programs, and housing assistance) and no participating 

16 State or political subdivision thereof shall decrease any as17 sistance otherwise provided an individual or individuals be18 cause of the receipt of a refund under this section. 

19 (h) PROGRAM INTEGRITY.—For purposes of ensuring 

20 program integrity and complying with the requirements of 

21 the Improper Payment Information Act of 2002, the Sec22 retary of the Treasury shall, to the maximum extent pos23 sible, rely on and coordinate with the quality control sam24 ple and review procedures of paragraphs (2), (3), (4), and 


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1 (5) of section 16(c) of the Food and Nutrition Act of 2008 

2 (7 U.S.C. 2025(c)). 

3 (i) DEFINITIONS AND SPECIAL RULES.— 

4 (1) ELECTRONIC BENEFIT TRANSFER SYS5 TEM.—The term ‘‘electronic benefit transfer system’’ 

6 means a system by which household benefits or re7 funds defined under subsection (e) are issued from 

8 and stored in a central databank via electronic ben9 efit transfer cards. 

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

11 means the gross income of a household that is deter12 mined in accordance with standards and procedures 

13 established under section 5 of the Food and Nutri14 tion Act of 2008 (7 U.S.C. 2014) and its imple15 menting regulations. 

16 (3) HOUSEHOLD.— 

17 (A) RULES FOR EQUITABLE ADMINISTRA18 TION OF REFUND IN CERTAIN CASES.—The 

19 Secretary of the Treasury shall establish rules 

20 for providing the energy refund in an equitable 

21 and administratively simple manner to house22 holds where the group of individuals who live 

23 together includes members not all of whom are 

24 described in a single subparagraph of subVerDate Sep 11 2014 23:31 Aug 15, 2019 Jkt 089200 PO 00000 Frm 00038 Fmt 6652 Sfmt 6201 E:\BILLS\H4142.IH H4142

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1 section (c)(1), or includes additional members 

2 not described in any such subparagraph. 

3 (B) CERTAIN GROUPS.—The Secretary of 

4 the Treasury shall establish rules regarding the 

5 eligibility and delivery of the energy refund to 

6 groups of individuals described in section 3(m) 

7 (4) or (5) of the Food and Nutrition Act of 

8 2008 (7 U.S.C. 2012(n) (4) or (5)). 

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

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

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

12 9902(2)), including any revision required by that 

13 section. 

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

15 States, the District of Columbia, the Commonwealth 

16 of Puerto Rico, American Samoa, the United States 

17 Virgin Islands, Guam, and the Commonwealth of the 

18 Northern Mariana Islands. 

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

20 means an agency of State government, including the 

21 local offices thereof, that has responsibility for ad22 ministration of the one or more federally aided pub23 lic assistance programs within the State, and in 

24 those States where such assistance programs are op25 erated on a decentralized basis, the term shall inVerDate Sep 11 2014 23:31 Aug 15, 2019 Jkt 089200 PO 00000 Frm 00039 Fmt 6652 Sfmt 6201 E:\BILLS\H4142.IH H4142

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1 clude the counterpart local agencies administering 

2 such programs. 

3 (7) SUPPLEMENTAL NUTRITION ASSISTANCE

4 PROGRAM.—The term ‘‘supplemental nutrition as5 sistance program’’ means the supplemental nutrition 

6 assistance program as defined in section 3 of the 

7 Food and Nutrition Act of 2008 (7 U.S.C. 2012). 

8 (8) OTHER TERMS.—Other terms not defined in 

9 this section shall have the same meaning as such 

10 terms have in the Supplemental Nutrition Assistance 

11 Program unless the Secretary of the Treasury finds 

12 for good cause that application of a particular defi13 nition would be detrimental to the purposes of the 

14 Energy Refund Program. 

15 SEC. 4. CONSUMER TAX REBATE. 

16 (a) IN GENERAL.—Subpart C of part IV of sub17 chapter A of chapter 1 of the Internal Revenue Code of 

18 1986 is amended by inserting after section 36B the fol19 lowing new section: 

20 ‘‘SEC. 36C. WORKING FAMILIES RELIEF. 

21 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli22 gible taxpayer, there shall be allowed as a credit against 

23 the tax imposed by this subtitle for the taxable year an 

24 amount equal to the working families relief amount. 

25 ‘‘(b) LIMITATION BASED ON HOUSEHOLD INCOME.— 


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1 ‘‘(1) IN GENERAL.—The amount allowable as a 

2 credit under subsection (a) (determined without re3 gard to this subsection) for the taxable year shall be 

4 reduced (but not below zero) by 0.05 percent for 

5 every $10 by which the taxpayer’s household income 

6 for the taxable year exceeds the credit cap amount 

7 for the calendar year in which such taxable year be8 gins. 

9 ‘‘(2) CREDIT CAP AMOUNT.—The credit cap 

10 mount for any calendar year is the amount which is 

11 equal to 350 percent of the poverty line (within the 

12 meaning of section 2110(c)(5) of the Social Security 

13 Act) for the size of the family involved for such cal14 endar year. 

15 ‘‘(3) ROUNDING.—Solely for purposes of para16 graph (1), if the eligible taxpayer’s adjusted gross 

17 income or the credit cap amount is not a multiple 

18 of $10, such amount shall be rounded to the next 

19 highest multiple of $10. 

20 ‘‘(c) COORDINATION WITH ENERGY REFUND RE21 CEIVED THROUGH STATE HUMAN SERVICE AGENCIES.— 

22 ‘‘(1) IN GENERAL.—In any taxable year in 

23 which a taxpayer or the taxpayer’s spouse receives 

24 an energy refund under section 3 of the America 

25 Wins Act, the amount described in subsection (a) 


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1 shall be reduced by the energy refund amount re2 ceived in that taxable year. 

3 ‘‘(2) INFORMATION.—The Secretary shall pro4 mulgate regulations that instruct States on how to 

5 inform adult individuals who receive an energy re6 fund under section 3 of the America Wins Act the 

7 refund amount the individuals received and how 

8 such information shall be provided to the Internal 

9 Revenue Service. 

10 ‘‘(3) SYSTEM TO HANDLE INQUIRIES.—The 

11 Secretary shall establish a telephone and online sys12 tem that allows an individual to inquire about the 

13 refund amount the individual received. 

14 ‘‘(4) ADJUSTMENT OF ENERGY REFUND

15 AMOUNT.—In the case of an individual who does not 

16 report the refund amount that was provided under 

17 section 3 of the America Wins Act or recorded an 

18 incorrect number of refund amount, the Secretary 

19 shall adjust the energy refund under such section 

20 based on the information received from States. Such 

21 reduction shall only be made if the Secretary has 

22 made a determination that the information meets a 

23 sufficient standard for accuracy. 

24 ‘‘(d) WORKING FAMILIES RELIEF AMOUNT.—For 

25 purposes of this section— 


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1 ‘‘(1) IN GENERAL.—The working families relief 

2 amount with respect to any eligible taxpayer for any 

3 taxable year is an amount equal to— 

4 ‘‘(A) the relief amount for the calendar 

5 year in which such taxable year begins, multi6 plied by 

7 ‘‘(B) the scale factor applicable to the eli8 gible taxpayer’s family size. 

9 ‘‘(2) RELIEF AMOUNT.— 

10 ‘‘(A) IN GENERAL.—The relief amount 

11 with respect to any calendar year is the amount 

12 which will provide that the aggregate credits al13 lowed under this section with respect to all eli14 gible taxpayers for taxable years beginning in 

15 such calendar year equal the amount which is 

16 provided in section 9512(c)(4) for such calendar 

17 year. 

18 ‘‘(B) SECRETARIAL DETERMINATION.— 

19 The relief amount for each calendar year shall 

20 be determined by the Secretary based on the ex21 pected revenues from section 9512(c)(4) for 

22 each such calendar year. 

23 ‘‘(C) ADJUSTMENT OF RELIEF

24 AMOUNTS.—If, after the close of any calendar 

25 year, the Secretary determines that the amount 


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1 of the aggregate credits allowed under this sec2 tion with respect to all eligible taxpayers for 

3 taxable years beginning in such calendar year 

4 differed significantly from the amount equal to 

5 the funding provided by section 9512(c)(4) for 

6 such calendar year, the Secretary may adjust 

7 the relief amount for the immediately suc8 ceeding calendar year either up or down in 

9 order to account for such difference. 

10 ‘‘(3) SCALE FACTOR.—The scale factor with re11 spect to any eligible taxpayer for any taxable year 

12 shall be determined in accordance with the following 

13 table: 

‘‘If the taxpayer’s family size The scale 

for the taxable year is: factor is: 

1 ......................................................................................................... 1.00

2 ......................................................................................................... 1.35

3 ......................................................................................................... 1.69

4 ......................................................................................................... 2.04

5 or more ........................................................................................... 2.38. 

14 ‘‘(e) ELIGIBLE TAXPAYER.—For purposes of this sec15 tion— 

16 ‘‘(1) IN GENERAL.—The term ‘eligible taxpayer’ 

17 means any individual other than— 

18 ‘‘(A) any individual with respect to whom 

19 a deduction under section 151 is allowable to 

20 another taxpayer for a taxable year beginning 

21 in the calendar year in which the individual’s 

22 taxable year begins, 


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1 ‘‘(B) any nonresident alien individual, or 

2 ‘‘(C) an estate or trust. 

3 ‘‘(2) IDENTIFICATION NUMBER REQUIRE4 MENT.—Such term shall not include any individual 

5 who— 

6 ‘‘(A) in the case of a return that is not a 

7 joint return, does not include the social security 

8 number of the individual, and 

9 ‘‘(B) in the case of joint return, does not 

10 include the social security number of at least 

11 one of the taxpayers on such return. 

12 For purposes of the preceding sentence, the social 

13 security number shall not include a TIN issued by 

14 the Internal Revenue Service. 

15 ‘‘(f) HOUSEHOLD INCOME.—The term ‘household in16 come’ means, with respect to any eligible taxpayer, an 

17 amount equal to the sum of— 

18 ‘‘(1) the adjusted gross income of the taxpayer, 

19 plus 

20 ‘‘(2) the aggregate adjusted gross incomes of all 

21 other individuals who are taken into account in de22 termining the taxpayer’s family size under sub23 section (g) and who were required to file a return 

24 of the tax imposed by section 1 for the taxable year. 

25 ‘‘(g) FAMILY SIZE.— 


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1 ‘‘(1) IN GENERAL.—The family size with re2 spect to any taxpayer shall be equal to the number 

3 of individuals for whom the taxpayer is allowed a de4 duction under section 151 for the taxable year. 

5 ‘‘(2) IDENTIFICATION NUMBER REQUIRE6 MENT.—The family size determined under para7 graph (1) shall not include any individual (including 

8 the taxpayer) whose social security account number 

9 is not included on the return of tax for the taxable 

10 year. 

11 ‘‘(h) TREATMENT.—The value of the credit provided 

12 under this section shall not be considered income or re13 sources for any purpose under any Federal, State, or local 

14 law (including a law relating to an income tax or public 

15 assistance program (including health care, cash aid, child 

16 care, nutrition programs, and housing assistance)) and no 

17 participating State or political subdivision of a State shall 

18 decrease any assistance otherwise provided one or more 

19 individuals because of the receipt of a credit under this 

20 section.’’. 

21 (b) CONFORMING AMENDMENTS.— 

22 (1) Section 6211 of the Internal Revenue Code 

23 of 1986 is amended by inserting ‘‘36C,’’ before 

24 ‘‘53(e)’’. 


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1 (2) Paragraph (2) of section 1324(b) of title 

2 31, United States Code, is amended by inserting 

3 ‘‘36C,’’ after ‘‘36B,’’. 

4 (c) CLERICAL AMENDMENT.—The table of sections 

5 for subpart C of part IV of subchapter A of chapter 1 

6 of the Internal Revenue Code of 1986 is amended by in7 serting after the item relating to section 36B the following 

8 new item: 

‘‘Sec. 36C. Working families relief.’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to taxable years beginning after 

11 December 31, 2019. 

Æ 


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