I 
115TH CONGRESS 
1ST SESSION H. R. 4209 
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 
NOVEMBER 1, 2017 
Mr. LARSON of Connecticut (for himself, Ms. BARRAGA´N, Mr. BLUMENAUER, 
Mr. CAPUANO, Mr. CARBAJAL, Mr. CARSON of Indiana, Mr. COHEN, Mr. 
DEFAZIO, Mrs. DEMINGS, Mr. MICHAEL F. DOYLE of Pennsylvania, Mr. 
GALLEGO, Mr. HASTINGS, Mr. HUFFMAN, Ms. NORTON, Mr. PAYNE, Ms. 
BLUNT ROCHESTER, and Ms. WILSON of Florida) introduced the fol-
lowing 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 the Workforce, Nat-
ural Resources, and Science, Space, and Technology, 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 con-
cerned 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘America Wins Act’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
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. 
SEC. 2. TAX ON CARBON DIOXIDE CONTENT OF CERTAIN 
SUBSTANCES. 
(a) IN GENERAL.—Chapter 38 of the Internal Rev-
enue Code of 1986 (relating to environmental taxes) is 
amended by adding at the end thereof the following new 
subchapter: 
‘‘Subchapter E—Tax on Carbon Dioxide 
Content of Certain Substances 
‘‘Sec. 4691. Imposition of tax. 
‘‘Sec. 4692. Refunds or credits. 
‘‘Sec. 4693. Border adjustments. 
‘‘Sec. 4694. Definitions and special rules. 
‘‘SEC. 4691. IMPOSITION OF TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed a tax 
on any taxable carbon substance sold by the manufacturer, 
producer, or importer thereof. 
‘‘(b) AMOUNT OF TAX.— 
‘‘(1) IN GENERAL.—The amount of tax imposed 
by subsection (a) on any taxable carbon substance 
shall be the applicable amount per ton of carbon di-
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oxide content of such substance, as determined by 
the Secretary in consultation with the Secretary of 
Energy. 
‘‘(2) FRACTIONAL PART OF TON.—In the case 
of a fraction of a ton, the tax imposed by subsection 
(a) shall be the same fraction of the amount of such 
tax imposed on a whole ton. 
‘‘(3) APPLICABLE AMOUNT.—For purposes of 
paragraph (1)— 
‘‘(A) IN
GENERAL.—For calendar year 
2019, the term ‘applicable amount’ means $49. 
‘‘(B) 
ANNUAL
ADJUSTMENTS
GEN-
ERALLY.—In the case of any taxable year be-
ginning in a calendar year after 2019, the dol-
lar amount in subparagraph (A) shall be in-
creased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined— 
‘‘(I) by substituting ‘calendar 
year 2018’ for ‘calendar year 1992’ in 
subparagraph (B) thereof, and 
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‘‘(II) by substituting for the CPI 
referred to section 1(f)(3)(A) the 
amount that such CPI would have 
been if the annual percentage increase 
in CPI with respect to each year after 
2019 had been 2 percentage points 
greater. 
‘‘(c) SUBSTANCE TAXED ONLY ONCE.—No tax shall 
be imposed by subsection (a) with respect to a taxable car-
bon substance if the person who would be liable for such 
tax establishes that a prior tax imposed by such section 
has been imposed with respect to such product. 
‘‘(d) EXEMPTION FOR EXPORTS.— 
‘‘(1) TAX-FREE SALES.— 
‘‘(A) IN GENERAL.—No tax shall be im-
posed under subsection (a) on the sale by the 
manufacturer or producer of any taxable carbon 
substance for export or for resale by the pur-
chaser to a second purchaser for export. 
‘‘(B) PROOF
OF
EXPORT
REQUIRED.— 
Rules similar to the rules of section 4221(b) 
shall apply for purposes of subparagraph (A). 
‘‘(2) CREDIT OR REFUND WHERE TAX PAID.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), if— 
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a credit or refund (without interest) to such person in the 
same manner as if it were an overpayment of tax imposed 
by section 4691. 
‘‘(b) PREVIOUSLY
TAXED
CARBON
SUBSTANCES 
USED TO MAKE ANOTHER TAXABLE CARBON SUB-
STANCE.—Under regulations prescribed by the Secretary, 
if— 
‘‘(1) a tax under section 4691 was paid with re-
spect to any taxable carbon substance, and 
‘‘(2) such substance was used by any person in 
the manufacture or production of any other sub-
stance which is a taxable carbon substance, 
then an amount equal to the tax so paid shall be allowed 
as a credit or refund (without interest) to such person in 
the same manner as if it were an overpayment of tax im-
posed by section 4691(a). In any case to which this para-
graph applies, the amount of any such credit or refund 
shall not exceed the amount of tax imposed by section 
4691(a) on the other taxable fuel manufactured or pro-
duced (or which would have been imposed by such sub-
section on such other fuel but for section 4691(c)). 
‘‘SEC. 4693. BORDER ADJUSTMENTS. 
‘‘(a) IMPORTS.—The Secretary shall impose a carbon 
equivalency fee on imports of carbon-intensive goods that 
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shall be equivalent to the cost that domestic producers of 
comparable carbon-intensive goods incur as a result of— 
‘‘(1) taxes paid by manufacturers, producers, 
and importers of taxable carbon substances under 
this section, and 
‘‘(2) carbon equivalency fees paid by importers 
of carbon intensive goods used in the production of 
the comparable carbon intensive goods in question. 
‘‘(b) EXPORTS.—Notwithstanding the limitations of 
section 4692, the Secretary shall allow as a credit or re-
fund (without interest) to the exporter of a carbon-inten-
sive good produced in the United States in the same man-
ner as if it were an overpayment of tax imposed by section 
4691 an amount equivalent to the cost that domestic pro-
ducers of such carbon intensive goods incur as a result 
of— 
‘‘(1) taxes paid by manufacturers, producers, 
and importers of taxable carbon substances under 
this section, and 
‘‘(2) carbon equivalency fees paid by importers 
of carbon intensive goods used in the production of 
the comparable carbon intensive goods in question. 
‘‘(c) EXPIRATION.—This section shall cease to have 
effect at such time as and to the extent that— 
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‘‘(1)(A) an international agreement requiring 
countries that emit greenhouse gases and produce 
carbon intensive goods for international markets to 
adopt equivalent measures comes into effect, or 
‘‘(B) the country of export has implemented 
equivalent measures, and 
‘‘(2) the actions provided for by subsections (a) 
and (b) are no longer appropriate. 
‘‘SEC. 4694. DEFINITIONS AND SPECIAL RULES. 
‘‘(a) DEFINITIONS.—For purposes of this sub-
chapter— 
‘‘(1) TAXABLE CARBON SUBSTANCE.—The term 
‘taxable carbon substance’ means— 
‘‘(A) coal (including lignite and peat), 
‘‘(B) petroleum and any petroleum product 
(as defined in section 4612(a)(3)), and 
‘‘(C) natural gas, 
which is extracted, manufactured, or produced in the 
United States or entered into the United States for 
consumption, use, or warehousing. 
‘‘(2) UNITED
STATES.—The term ‘United 
States’ has the meaning given such term by section 
4612(a)(4). 
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‘‘(3) IMPORTER.—The term ‘importer’ means 
the person entering the taxable carbon substance for 
consumption, use, or warehousing. 
‘‘(4) TON.—The term ‘ton’ means metric tons. 
In the case of any taxable carbon substance which 
is a gas, the term ‘ton’ means the amount of such 
gas in cubic feet which is the equivalent of a metric 
ton on a molecular weight basis. 
‘‘(5) CARBON-INTENSIVE
GOOD.—The term 
‘carbon-intensive good’ means a good that (as identi-
fied by the Secretary by rule)— 
‘‘(A) is a primary product, or 
‘‘(B) is a manufactured item in which one 
or more primary products are inputs and the 
cost of production of which in the United States 
is significantly increased by this subchapter. 
‘‘(6) PRIMARY PRODUCT.—The term ‘primary 
product’ means— 
‘‘(A) iron, steel, steel mill products (includ-
ing pipe and tube), aluminum, cement, glass 
(including flat, container, and specialty glass 
and fiberglass), pulp, paper, chemicals, or in-
dustrial ceramics, and 
‘‘(B) any other manufactured product that 
the Secretary determines— 
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‘‘(i) is sold for purposes of further 
manufacture, and 
‘‘(ii) generates, in the course of the 
manufacture of the product, direct and in-
direct carbon-dioxide emissions that are 
comparable (on an emissions-per-dollar of 
output basis) to emissions generated in the 
manufacture or production of primary 
products identified in subparagraph (A). 
‘‘(7) EQUIVALENT MEASURE.—The term ‘equiv-
alent measure’ means a tax or other regulatory re-
quirement that imposes a cost on manufacturers of 
carbon intensive goods located outside the United 
States approximately equal to the cost imposed by 
section 4691 on manufacturers of comparable car-
bon intensive goods located in the United States. 
‘‘(b) USE TREATED AS SALE.—If any person manu-
factures, produces, or imports any taxable carbon sub-
stance and uses such substance, then such person shall 
be liable for tax under section 4691 in the same manner 
as if such substance were sold by such person. 
‘‘(c) 
SPECIAL
RULES
FOR
INVENTORY
EX-
CHANGES.— 
‘‘(1) IN GENERAL.—Except as provided in this 
paragraph, in any case in which a manufacturer, 
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producer, or importer of a taxable carbon substance 
exchanges such substance as part of an inventory ex-
change with another person— 
‘‘(A) such exchange shall not be treated as 
a sale, and 
‘‘(B) such other person shall, for purposes 
of section 4691, be treated as the manufac-
turer, producer, or importer of such substance. 
‘‘(2) 
REGISTRATION
REQUIREMENT.—Para-
graph (1) shall not apply to any inventory exchange 
unless— 
‘‘(A) both parties are registered with the 
Secretary as manufacturers, producers, or im-
porters of taxable carbon substances, and 
‘‘(B) the person receiving the taxable car-
bon substance has, at such time as the Sec-
retary may prescribe, notified the manufac-
turer, producer, or importer of such person’s 
registration number and the internal revenue 
district in which such person is registered. 
‘‘(3) INVENTORY EXCHANGE.—For purposes of 
this subsection, the term ‘inventory exchange’ means 
any exchange in which 2 persons exchange property 
which is, in the hands of each person, property de-
scribed in section 1221(a)(1). 
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‘‘(d) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be necessary to carry out the pur-
poses of this subchapter.’’. 
(b) ESTABLISHMENT
OF BUILD AMERICA TRUST 
FUND.—Subchapter A of chapter 98 of such Code (relat-
ing to trust fund code) is amended by adding at the end 
the following: 
‘‘SEC. 9512. BUILD AMERICA TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Build America Trust Fund’ (referred 
to in this section as the ‘Trust Fund’), consisting of such 
amounts as may be appropriated or credited to the Trust 
Fund as provided in this section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There is hereby 
appropriated to the Trust Fund an amount equivalent to 
the increase in revenues received in the Treasury as the 
result of the tax imposed under section 4691. 
‘‘(c) DISTRIBUTION OF AMOUNTS IN TRUST FUND.— 
Amounts in the Trust Fund equivalent to the taxes re-
ceived in the Treasury under section 4691 for a calendar 
year shall be available without further appropriation, as 
follows: 
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‘‘(1) First, the following amounts for each of 
fiscal years 2019 through 2028, to be allocated as 
follows: 
‘‘(A) HIGHWAYS AND TRANSIT.— 
‘‘(i) the sum of $50,000,000,000 plus 
the highway and transit shortfall amount, 
which shall be transferred to the Highway 
Trust Fund with 80 percent allocated to 
the Highway Account (as defined in sec-
tion 9503(e)(5)(B)) and 20 percent allo-
cated to the Mass Transit Account. 
‘‘(ii) $5,000,000,000 shall be available 
to the Secretary of Transportation for pro-
viding assistance under the National Infra-
structure Investment program, as de-
scribed under the heading ‘Department of 
Transportation—Office of the Secretary— 
National Infrastructure Investments’ in 
title I of division L of Public Law 114–113 
(129 Stat. 2835). 
‘‘(B) AVIATION.—$3,000,000,000 shall be 
available to be transferred to the Airport and 
Airway Trust Fund, of which— 
‘‘(i) $1,620,000,000 shall be available 
to the Secretary of Transportation for 
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making grants for airport planning and 
airport development under section 47104 
of title 49, United States Code, and 
‘‘(ii) $1,380,000,000 shall be available 
to the Administrator of the Federal Avia-
tion Administration for acquiring, estab-
lishing, and improving air navigation facili-
ties under section 44502(a)(1)(A) of title 
49, United States Code. 
‘‘(C) PASSENGER RAIL.— 
‘‘(i) $2,000,000,000 shall be available 
to the Secretary of Transportation for de-
posit in the Northeast Corridor account de-
scribed in section 24317 of title 49, United 
States Code, for the uses described in sub-
section (d)(1) (B), (C), (E), and (F) of 
such section. 
‘‘(ii) $1,500,000,000 shall be available 
to the Secretary of Transportation for 
making grants for rail infrastructure and 
safety improvements under section 24407 
of title 49, United States Code. 
‘‘(iii) $500,000,000 shall be available 
to the Secretary of Transportation for 
making grants for state of good repair 
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under section 24911 of title 49, United 
States Code. 
‘‘(iv) $1,000,000,000 shall be avail-
able to the Secretary of Transportation for 
deposit in the National Network account 
described in section 24317 of title 49, 
United States Code, for the uses described 
in subsection (d)(2)(B). 
‘‘(D) HARBORS, WATERWAYS, FLOOD PRO-
TECTION, DAMS.— 
‘‘(i) $3,000,000,000 shall be available 
to the Secretary of the Army for expenses 
necessary for the construction of river and 
harbor, flood and storm damage reduction, 
shore protection, aquatic ecosystem res-
toration, and related projects authorized by 
law or for conducting detailed studies, and 
plans and specifications, of such projects 
(including those involving participation by 
States, local governments, or private 
groups) authorized or made eligible for se-
lection by law (but such detailed studies, 
and plans and specifications, shall not con-
stitute a commitment of the Federal Gov-
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ernment to construction) to remain avail-
able until expended. 
‘‘(ii) 3,000,000,000 shall be available 
to the Secretary of the Army for expenses 
necessary for the operation, maintenance, 
and care of existing river and harbor, flood 
and storm damage reduction, aquatic eco-
system restoration, and related projects 
authorized by law; providing security for 
infrastructure owned or operated by the 
Corps, including administrative buildings 
and laboratories; maintaining harbor chan-
nels provided by a State, municipality, or 
other public agency that serve essential 
navigation needs of general commerce, 
where authorized by law; surveying and 
charting northern and northwestern lakes 
and 
connecting 
waters; 
clearing 
and 
straightening channels; and removing ob-
structions to navigation, to remain avail-
able until expended. 
‘‘(E) CLEAN WATER.— 
‘‘(i) $2,000,000,000 shall be available 
to the Administrator of the Environmental 
Protection Agency for making capitaliza-
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tion grants for the Clean Water State Re-
volving Funds under title VI of the Fed-
eral Water Pollution Control Act (33 
U.S.C. 1381 et seq.). 
‘‘(ii) $2,350,000,000 shall be available 
to the Administrator of the Environmental 
Protection Agency for making capitaliza-
tion grants for the Drinking Water State 
Revolving Funds under section 1452 of the 
Safe Drinking Water Act (42 U.S.C. 300j– 
12). 
‘‘(iii) $80,000,000 shall be available 
to the Secretary of the Army and the Ad-
ministrator of the Environmental Protec-
tion Agency for providing assistance under 
section 5023 of the Water Infrastructure 
Finance and Innovation Act of 2014 (33 
U.S.C. 3902). 
‘‘(F) USDA WATER AND WASTE DISPOSAL 
PROGRAMS.— 
‘‘(i) $104,200,000 shall be available 
to the Secretary of Agriculture for direct 
loans for water or waste disposal facilities 
under section 306(a)(1) of the Consoli-
dated Farm and Rural Development Act. 
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‘‘(ii) $490,000 shall be available to 
the Secretary of Agriculture for guaran-
teed loans for water or waste disposal fa-
cilities under section 306(a)(24) of the 
Consolidated Farm and Rural Develop-
ment Act. 
‘‘(iii) $885,000,000 shall be available 
to the Secretary of Agriculture to carry out 
section 306(a)(2) of the Consolidated 
Farm and Rural Development Act. 
‘‘(G) 
BROADBAND
DEPLOYMENT.— 
$3,000,000,000 shall be available to the Assist-
ant Secretary of Commerce for Communications 
and Information to carry out a program to ex-
pand access to broadband to communities 
throughout the United States, with an emphasis 
on communities unserved by broadband. 
‘‘(2) Second, $5,000,000,000 for each fiscal 
year 2019 through 2028 shall be available for assist-
ance to workers and communities reliant on indus-
tries that primarily produce taxable carbon sub-
stances or carbon-intensive goods, as determined by 
the Secretary in consultation with the Secretary of 
Labor, including for— 
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‘‘(A) worker retraining, pension benefits, 
and health benefits, 
‘‘(B) abandoned mine reclamation, 
‘‘(C) development of carbon capture, utili-
zation, and storage technologies, and 
‘‘(D) other assistance the Secretary deter-
mines appropriate. 
‘‘(3) Third, for calendar year 2019 and each 
calendar year thereafter, 12.5 percent of the amount 
in the Trust Fund equivalent to the taxes received 
in the Treasury under section 4691 shall be avail-
able for the Energy Refund Program. 
‘‘(4) Fourth, the amount remaining after the 
application of paragraphs (1), (2), and (3) shall be 
available for paying the consumer tax rebate. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) The term ‘highway and transit shortfall 
amount’ means the amount determined by the Sec-
retary to be equal to the excess of— 
‘‘(A) the sum of the obligations of the 
United States specified in section 9503(c)(1) 
plus the amounts to be expended under section 
9503(e)(3), over 
‘‘(B) the amounts available in the Highway 
Trust Fund to meet those obligations and ex-
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penditures (determined without regard to this 
paragraph or section 9503(f)(5)). 
‘‘(2) The terms ‘taxable carbon substance’ and 
‘carbon-intensive goods’ have the meanings given 
such terms by section 4694. 
‘‘(e) QUALIFICATIONS BASED SELECTION FOR AR-
CHITECTURAL AND ENGINEERING CONTRACTS.— 
‘‘(1) IN GENERAL.—Subject to paragraph (2), 
as a condition on the receipt of funds pursuant to 
this section of an amount greater than $1,000,000, 
a non-Federal sponsor that receives the funds shall 
require that each contract and subcontract for pro-
gram management, construction management, plan-
ning studies, feasibility studies, architectural serv-
ices, preliminary engineering, design, engineering, 
surveying, mapping, and related services entered 
into using any of such funds be awarded in the same 
manner as a contract for architectural and engineer-
ing services is awarded under— 
‘‘(A) chapter 11 of title 40, United States 
Code, or 
‘‘(B) an equivalent qualifications-based re-
quirement prescribed by the relevant State. 
‘‘(2) NO PROPRIETARY INTEREST.—A contract 
awarded in accordance with paragraph (1) shall not 
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be considered to confer a proprietary interest upon 
the United States. 
‘‘(f) ADMINISTRATIVE PROVISIONS.—Amounts dis-
tributed from the Trust Fund for a program or activity 
under subsection (c) shall— 
‘‘(1) be in addition to other amounts appro-
priated for the program or activity, and 
‘‘(2) remain available until expended.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of subchapters for chapter 38 of 
such Code is amended by adding at the end thereof 
the following new item: 
‘‘SUBCHAPTER E. TAX ON CARBON DIOXIDE CONTENT OF CERTAIN 
SUBSTANCES’’. 
(2) The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at 
the end the following: 
‘‘Sec. 9512. Build America Trust Fund.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 3. ENERGY REFUND PROGRAM. 
(a) IN GENERAL.—The Secretary of the Treasury, in 
consultation with the Secretary of Health and Human 
Services, the Commissioner of Social Security, and the 
Secretary of Agriculture, shall formulate and administer 
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the program provided for in this section, which shall be 
known as the ‘‘Energy Refund Program’’, and under 
which eligible households are provided an energy refund. 
(b) ELIGIBILITY OF HOUSEHOLDS TO RECEIVE EN-
ERGY REFUND.—Each eligible household shall be entitled 
to receive monthly cash payments under this section in 
an amount equal to the monthly energy refund amount 
determined under subsection (d). 
(c) ELIGIBILITY.— 
(1) ELIGIBLE
HOUSEHOLDS.—A household 
shall be considered to be an eligible household for 
purposes of this section if— 
(A) the aggregate gross income of all tax-
payers in the household does not exceed 150 
percent of the poverty line; 
(B) the State agency for the State in 
which the household is located determines that 
the household is participating in— 
(i) the supplemental nutrition assist-
ance program; 
(ii) the Food Distribution Program on 
Indian Reservations authorized by section 
4(b) of the Food and Nutrition Act of 
2008 (7 U.S.C. 2013(b)); or 
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(iii) the program for nutrition assist-
ance in Puerto Rico or American Samoa 
under section 19 of such Act (7 U.S.C. 
2028); 
(C) the household consists of a single indi-
vidual or a married couple, and— 
(i) receives the subsidy described in 
section 1860D–14 of the Social Security 
Act (42 U.S.C. 1395w–114); or 
(ii)(I) participates in the program 
under title XVIII of the Social Security 
Act; and 
(II) meets the income requirements 
described in section 1860D–14(a)(1) or 
(a)(2) of the Social Security Act (42 
U.S.C. 1395w–114(a)(1) or (a)(2)); or 
(D) the household consists of a single indi-
vidual or a married couple, and receives benefits 
under the Supplemental Security Income Pro-
gram under title XVI of the Social Security Act 
(42 U.S.C. 1381–1383f). 
(2) INELIGIBLE INDIVIDUALS.—The Secretary 
of the Treasury may only provide energy refunds in 
accordance with this section to United States citi-
zens, United States nationals, and individuals law-
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fully residing in the United States. The Secretary 
shall establish procedures to ensure that other indi-
viduals do not receive such refunds and are not 
taken into account in determining the amount of 
such refunds. 
(3) NATIONAL STANDARDS.—The Secretary of 
the Treasury, in consultation with the Secretary of 
Agriculture, shall establish uniform national stand-
ards of eligibility ensuring that States may co-ad-
minister the Energy Refund Program with the sup-
plemental nutrition assistance program in accord-
ance with the provisions of this section. No State 
agency shall impose any other standard or require-
ment as a condition of eligibility or refund receipt 
under the program. Assistance in the Energy Re-
fund Program shall be furnished promptly to all eli-
gible households who make application for such par-
ticipation or are already enrolled in any program re-
ferred to in paragraph (1). 
(d) MONTHLY ENERGY REFUND AMOUNT.— 
(1) ESTIMATED ANNUAL REFUND.—Not later 
than August 31 of each relevant fiscal year, the Sec-
retary of the Treasury, in consultation with the En-
ergy Information Administration, shall estimate, 
pursuant to a method that is appropriate for such 
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purposes, the annual total loss in purchasing power 
that will result from the America Wins Act in the 
next fiscal year for households of each size with 
gross income equal to 150 percent of the poverty 
line, based on the tax imposed under section 4691 
of the Internal Revenue Code of 1986, excluding the 
amount of the increase in households’ energy con-
sumption that is financed by higher cost of living ad-
justments to Federal benefits that result from in-
creased carbon costs by reason of such tax. 
(2) MONTHLY
ENERGY
REFUND.—Subject to 
paragraph (3) and subsection (c)(2), the amount of 
the monthly energy refund for an eligible household 
under this section shall be— 
(A) if the household has 1, 2, 3, or 4 mem-
bers, 1⁄12 of the amount estimated under para-
graph (1) for such fiscal year for a household 
of the same size, rounded to the nearest whole 
dollar amount; or 
(B) if the household has 5 or more mem-
bers, 1⁄12 of the arithmetic mean value of the 
amounts estimated under paragraph (1) for 
such fiscal year for households with 5 or more 
members, rounded to the nearest whole dollar 
amount. 
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(3) ENSURING DEFICIT NEUTRALITY.—For any 
fiscal year after calendar year 2018 in which the 
amounts that are available under section 9512(c) of 
the Internal Revenue Code of 1986 are not sufficient 
for purposes of funding the monthly energy refund 
described in paragraph (2), the Secretary of the 
Treasury shall direct State agencies to reduce, on a 
pro rata basis, the amount of such refunds that are 
provided to eligible households. 
(e) DELIVERY MECHANISM.— 
(1) MONTHLY
INSTALLMENTS.—Subject to 
standards and an implementation schedule set by 
the Secretary of the Treasury, the energy refund 
shall be provided in monthly installments via— 
(A) direct deposit into the eligible house-
hold’s designated bank account; 
(B) the State’s electronic benefit transfer 
system; or 
(C) another Federal or State mechanism, 
if such a mechanism is approved by the Sec-
retary of the Treasury. 
(2) STANDARDS.—The standards described 
under paragraph (1) shall— 
(A) protect the privacy of energy refund 
applicants and recipients; 
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(B) provide energy refund recipients with 
choices, as appropriate, for delivery and receipt 
of refunds; 
(C) ensure ease of use and access to re-
funds, including a prohibition on any fees 
charged for withdrawals or other related serv-
ices; 
(D) protect, in a cost-effective manner, 
against improper access to energy refunds; 
(E) ensure interoperability of the Energy 
Refund Program between States and permit 
monitoring and investigations by authorized law 
enforcement agencies; and 
(F) include such standards, as determined 
appropriate by the Secretary of the Treasury, 
to protect applicant and recipient households 
from fraud and abuse and promote effective 
and efficient administration of Energy Refund 
Program. 
(f) ADMINISTRATION.— 
(1) IN GENERAL.—The State agency of each 
participating State shall assume responsibility for 
the certification of applicant households and for the 
issuance of refunds and the control and account-
ability thereof. 
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(2) ADMINISTRATIVE COSTS.—Subject to such 
standards as determined appropriate by the Sec-
retary of the Treasury, the Secretary shall reimburse 
each State agency for 100 percent of administrative 
costs. 
(3) PROCEDURES.—Under standards estab-
lished by the Secretary of the Treasury, the State 
agency shall establish procedures governing the ad-
ministration of the Energy Refund Program that the 
State agency determines best serve households in the 
State, including households with special needs, such 
as households with elderly or disabled members, 
households in rural areas, homeless individuals, and 
households residing on reservations (as defined in 
section 4 of the Indian Child Welfare Act of 1978 
(25 U.S.C. 1903) and section 3 of the Indian Fi-
nancing Act of 1974 (25 U.S.C. 1452)). In carrying 
out this paragraph, a State agency shall— 
(A) provide timely, accurate, and fair serv-
ice to applicants for, and participants in, the 
Energy Refund Program; 
(B) permit an applicant household to apply 
to participate in the program at the time that 
the household first contacts the State agency 
and consider an application that contains the 
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name, address, and signature of the applicant 
to be sufficient to constitute an application for 
participation; 
(C) screen any applicant household for the 
supplemental nutrition assistance program, the 
State’s medical assistance program under sec-
tion XIX of the Social Security Act, the Chil-
dren’s Health Insurance Program under section 
XXI of such Act, and a State program that 
provides basic assistance under a State pro-
gram funded under title IV of such Act or with 
qualified State expenditures as defined in sec-
tion 409(a)(7) of such Act for eligibility for the 
Energy Refund Program and, if eligible, enroll 
such applicant household in the Energy Refund 
Program; 
(D) complete certification of and provide a 
refund to any eligible household not later than 
30 days following its filing of an application; 
(E) use appropriate bilingual personnel 
and materials in the administration of the pro-
gram in those portions of the State in which a 
substantial number of members of low income 
households speak a language other than 
English; and 
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