I 
114TH CONGRESS 
2D SESSION 
H. R. 4645 
To amend the Internal Revenue Code of 1986 to provide support to 
environmental justice communities and environmental justice projects. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 26, 2016 
Mr. LEWIS introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
support to environmental justice communities and envi-
ronmental justice projects. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Environmental Justice 
Act of 2016’’. 
SEC. 2. PURPOSE. 
The purpose of this Act is— 
(1) to ensure that environmental justice com-
munities have the opportunity to participate in de-
veloping solutions to environmental blight and 
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health-related problems and to actively participate in 
developing solutions for their community; 
(2) to promote the development and mainte-
nance of parks and green open spaces in environ-
mental justice communities; and 
(3) to encourage not-for-profit organizations, 
colleges, and universities to assist in environmental 
justice projects through tax credit incentives. 
SEC. 3. CREDIT AGAINST EMPLOYMENT TAXES FOR CER-
TAIN EXPENSES RELATING TO ENVIRON-
MENTAL JUSTICE COMMUNITIES AND ENVI-
RONMENTAL JUSTICE PROJECTS. 
(a) IN GENERAL.—Section 3111 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following: 
‘‘(g) ENVIRONMENTAL JUSTICE.— 
‘‘(1) ALLOWANCE OF CREDIT.—There shall be 
allowed as a credit against the tax imposed by sub-
section (a) on wages paid with respect to employ-
ment of all employees of the eligible organization 
during the calendar year an amount equal to 40 per-
cent of the amount of qualified expenditures of an 
eligible organization. 
‘‘(2) LIMITATION.—The amount allowed as a 
credit for a calendar year shall not exceed $10,000. 
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‘‘(3) QUALIFIED
EXPENDITURES.—For pur-
poses of paragraph (1)— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
expenditures’ means amounts paid or incurred 
by an eligible organization to provide support to 
environmental justice communities or environ-
mental justice projects. 
‘‘(B) ENVIRONMENTAL
JUSTICE
COMMU-
NITY.—The term ‘environmental justice com-
munity’ means a community with significant 
representation of racial or ethnic minorities or 
low-income populations that experiences, or is 
at risk of experiencing, a significant or dis-
proportionate 
burden 
of 
environmental 
stressors, risks, adverse human health effects, 
or environmental effects. 
‘‘(C) 
ENVIRONMENTAL
JUSTICE 
PROJECT.—The term ‘environmental justice 
project’ means— 
‘‘(i) assistance with competitive grant 
writing, 
‘‘(ii) legal aide to advocate for af-
fected communities, 
‘‘(iii) community organizing, 
‘‘(iv) advocacy at public forums, 
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‘‘(v) research and human health moni-
toring, 
‘‘(vi) promotion and development of 
green space in urban communities, 
‘‘(vii) encouraging public-private part-
nerships, and 
‘‘(viii) any other project or activity 
designated by the Secretary. 
‘‘(4) ELIGIBLE ORGANIZATION.—For purposes 
of this subsection, the term ‘eligible organization’ 
means an organization described in section 501(c)(3) 
and exempt from taxation under section 501(a). 
‘‘(5) REGULATIONS.—The Secretary shall pre-
scribe such regulations or other guidance as may be 
necessary to carry out this subsection.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to periods after December 31, 
2015. 
Æ 
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