Communities and Environment First Act of 2021

To authorize the Administrator of the Environmental Protection Agency to enter into cooperative agreements with States to carry out grant programs to assist in remediation and relocation efforts relating to hazardous air pollution, and for other purposes. 1. Short title This Act may be cited as the Communities and Environment First Act of 2021 2. For Communities Trust Fund (a) Establishment of fund (1) In general Subchapter A of chapter 98 9512. For Communities Trust Fund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund, to be known as the For Communities Trust Fund, consisting of such amounts as may be made available to such Trust Fund as provided in this section or section 9602(b). (b) Transfers to Trust Fund For each of fiscal years 2022 through 2032, there are authorized to be transferred to the For Communities Trust Fund amounts equivalent to the taxes received in the Treasury under sections 4661 and 4671. (c) Expenditures Amounts in the For Communities Trust Fund shall be made available without further appropriation to carry out section 6 of the Communities and Environment First Act of 2021 . (b) Clerical Amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. For Communities Trust Fund. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2021. 3. Section 4661 taxes transferred to For Communities Trust Fund only (a) In general Section 9507(b)(1) , 4661, or 4671 (b) Conforming amendment Section 4661 of such Code is amended by striking subsection (c). (c) Effective date The amendments made by this section shall apply to taxes imposed after December 31, 2021. 4. Modification of chemical excise taxes (a) Adjustment for inflation of excise tax on certain chemicals Section 4661(b) (b) Amount of tax (1) In general The amount of the tax imposed by subsection (a) shall be determined in accordance with the following table: In the case of: The tax is the following amount per ton: Acetylene $11.35 Benzene 11.35 Butane 11.35 Butylene 11.35 Butadiene 11.35 Ethylene 11.35 Methane 8.02 Naphthalene 11.35 Propylene 11.35 Toluene 11.35 Xylene 11.35 Ammonia 6.15 Antimony 10.37 Antimony trioxide 8.74 Arsenic 10.37 Arsenic trioxide 7.95 Barium sulfide 5.36 Bromine 10.37 Cadmium 10.37 Chlorine 6.29 Chromium 10.37 Chromite 3.54 Potassium dichromate 3.94 Sodium dichromate 4.36 Cobalt 10.37 Cupric sulfate 4.36 Cupric oxide 8.37 Cuprous oxide 9.25 Hydrochloric acid 0.68 Hydrogen fluoride 9.86 Lead oxide 9.65 Mercury 10.37 Nickel 10.37 Phosphorus 10.37 Stannous chloride 6.64 Stannic chloride 4.94 Zinc chloride 5.17 Zinc sulfate 4.43 Potassium hydroxide 0.51 Sodium hydroxide 0.65 Sulfuric acid 0.61 Nitric acid 0.56. (2) Adjustment for inflation (A) In general In the case of a calendar year beginning after 2022, each of the amounts in the table in paragraph (1) shall be increased by an amount equal to— (i) such amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2021 calendar year 2016 (B) Rounding If any amount as adjusted under subparagraph (A) is not a multiple of $0.01, such amount shall be rounded to the next lowest multiple of $0.01. . (b) Effective date The amendments made by this section shall apply to taxes imposed after December 31, 2021. 5. Section 4671 tax revived with respect to certain chemicals (a) In general Section 4671 (1) in subsection (a), by striking substance sold or used by the importer thereof. substance— (1) sold or used by the importer thereof, and (2) described in the table in section 4661(b). , (2) by amending subsection (c) to read as follows: (c) Exemptions for substances taxed under section 4661 No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4661. , and (3) by striking subsection (e). (b) Effective date The amendments made by this section shall apply to taxes imposed after December 31, 2021. 6. State grant programs (a) Allocation of funds The Administrator of the Environmental Protection Agency shall, from amounts made available to carry out this section for a fiscal year, award grants on a competitive basis to States that have entered into a cooperative agreement with the Administrator to carry out a grant program described in subsection (b). (b) Grant program A State may use amounts awarded to such State pursuant to subsection (a) only to carry out a grant program to make grants to entities— (1) to assist in relocation efforts for individuals or groups of individuals who live within 5 miles of a designated facility; or (2) to protect or remediate areas affected by emissions of hazardous air pollutants, or releases of hazardous substances, pollutants, or contaminants, from a designated facility. (c) Eligibility In order to receive a grant under a grant program described in subsection (b), an entity— (1) shall propose to use the grant to carry out a project— (A) to assist in relocation efforts for individuals or groups of individuals who live within 5 miles of a designated facility; or (B) to protect or remediate an area affected by emissions of hazardous air pollutants, or releases of hazardous substances, pollutants, or contaminants, from a designated facility; and (2) shall be a nonprofit organization, or institution of higher education, with an environmentally-focused mission. (d) Inclusion of acquisition of property Assistance for relocation efforts that is provided using a grant received under a grant program described in subsection (b) may include acquisition of property— (1) for an individual or group of individuals described in subsection (b)(1); or (2) owned by an individual or group of individuals described in subsection (b)(1). (e) Priority In making grants under a grant program described in subsection (b), a State shall give priority to individuals and groups of individuals that reside closest to a designated facility. (f) Review by public health officials A State carrying out a grant program described in subsection (b) shall ensure that public health officials of such State review any health-related data submitted in support of an application for a grant under such grant program. (g) Definitions In this section— (1) Designated facility The term designated facility (A) that is not owned by the Federal Government; and (B) that is— (i) a major source or an area source, as defined in section 112 of the Clean Air Act ( 42 U.S.C. 7412 (ii) listed on the National Priorities List under section 105 of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 ( 42 U.S.C. 9605 (2) Hazardous air pollutant The term hazardous air pollutant 42 U.S.C. 7412(a)(6) (3) Hazardous substance The term hazardous substance 42 U.S.C. 9601 (4) State The term State (h) Regulations and guidance The Administrator may issue such regulations and guidance as are necessary to implement a grant program under this section.

Summary: Communities and Environment First Act of 2021 This bill establishes the For Communities Trust Fund to be funded by specified environmental taxes for the purpose of awarding grants to states in cooperative agreements with the Environmental Protection Agency to (1) assist in relocation efforts for individuals or groups who live within five miles of facilities that are a major source or area source of certain emissions, or (2) protect or remediate areas affected by emissions of hazardous air pollutants or releases of hazardous substances from such facilities. The bill increases the excise tax on certain chemicals to adjust for inflation and removes tax exemptions related to crude oil and petroleum products imported into the United States.