tractors and subcontractors in the per-
formance of any applicable construction 
project, for purposes of collective bar-
gaining. 
(viii) The entity shall, for each skilled 
craft employed on any applicable construc-
tion project, demonstrate an ability to use 
and commit to use individuals enrolled in 
a registered apprenticeship program, which 
such individuals shall, to the greatest ex-
tent practicable, constitute not less than 
20 percent of the individuals working on 
such project. 
(ix) The entity, and all contractors 
and subcontractors in the performance of 
any applicable construction project, shall 
not request or otherwise consider the 
criminal history of an applicant for em-
ployment before extending a conditional 
offer to the applicant, unless— 
(I) a background check is other-
wise required by law, 
(II) the position is for a Federal 
law enforcement officer (as defined in 
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section 115(c)(1) of title 18, United 
States Code) position, or 
(III) the Secretary of Labor, 
after consultation with the Secretary 
of Energy, certifies that precluding 
criminal history prior to the condi-
tional offer would pose a threat to na-
tional security. 
(D) DAVIS-BACON ACT.—The Secretary of 
Labor shall have, with respect to the labor 
standards described in subparagraph (C)(i), the 
authority and functions set forth in Reorganiza-
tion Plan Numbered 14 of 1950 (64 Stat. 
1267; 5 U.S.C. App.) and section 3145 of title 
40, United States Code. 
(E) PERIOD
OF
VALIDITY
FOR
CERTIFI-
CATIONS.—A certification made under this sub-
section shall be in effect for a period of 5 years. 
An entity may reapply to the Secretary of 
Labor for an additional certification under this 
subsection in accordance with the application 
process under paragraph (2)(B). 
(F) REVOCATION
OF
QUALIFIED
ENTITY 
STATUS.—The Secretary of Labor may revoke 
the certification of an entity under this sub-
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section as a qualified entity at any time in 
which the Secretary reasonably determines the 
entity is no longer in compliance with para-
graph (2)(C). 
(G) CERTIFICATION
MAY
COVER
MORE 
THAN 1 SUBSTANTIALLY SIMILAR PROJECT.— 
The Secretary of Labor may make certifications 
under this paragraph which apply with respect 
to more than 1 project if the projects to which 
such certification apply are substantially similar 
projects which meet the requirements of this 
subsection. Such projects shall be treated as a 
specific construction project for purposes of 
paragraph (1)(C). 
(3) AUTHORIZATION
OF
APPROPRIATIONS.— 
There is authorized to be appropriated to carry out 
this section $10,000,000 for fiscal year 2020 and 
each fiscal year thereafter. 
(b) JOBS IN ENERGY CREDIT.— 
(1) IN GENERAL.—Subpart E of part IV of 
subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by inserting after section 
48C the following new section: 
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‘‘SEC. 48D. JOBS IN ENERGY CREDIT. 
‘‘(a) INVESTMENT CREDIT FOR QUALIFIED PROP-
ERTY.—For purposes of section 46, the jobs in energy 
credit for any taxable year is an amount equal to 10 per-
cent of the basis of any qualified energy property placed 
in service by the taxpayer during such taxable year if the 
installation of such property is performed by a qualified 
entity with respect to such property. 
‘‘(b) QUALIFIED ENERGY PROPERTY.—For purposes 
of this section, the term ‘qualified energy property’ 
means— 
‘‘(1) energy property (as defined in section 
48(a)(3)), or 
‘‘(2) qualified property which is part of a quali-
fied investment credit facility (as defined in section 
48(a)(5) without regard to clause (a)(5)(C)(iii)) 
which is originally placed in service after December 
31, 2020. 
‘‘(c) QUALIFIED ENTITY.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘qualified entity’ 
means, with respect to the installation of any quali-
fied energy property, an entity which is certified by 
the Secretary of Labor as being in compliance with 
all of the applicable requirements under section 
503(a) of the GREEN Act of 2020 with respect to 
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such installation at all times during the period be-
ginning on the date on which the installation of such 
property begins and ending on the date on which 
such property is placed in service. 
‘‘(2) CERTIFICATION OF FACILITY REQUIRED.— 
In the case of any qualified property referred to in 
subsection (b)(2), an entity shall be treated as a 
qualified entity with respect to the installation of 
such property only if the Secretary of Labor has cer-
tified that the construction of the qualified invest-
ment credit facility of which such qualified property 
is a part as being in compliance with all of the appli-
cable requirements under section 503(a) of the 
GREEN Act of 2020 for the period referred to in 
paragraph (1). 
‘‘(d) SPECIAL RULES.— 
‘‘(1) CERTAIN PROGRESS EXPENDITURE RULES 
MADE APPLICABLE.—Rules similar to the rules of 
subsections (c)(4) and (d) of section 46 (as in effect 
on the day before the date of the enactment of the 
Revenue Reconciliation Act of 1990) shall apply for 
purposes of subsection (a). 
‘‘(2) SPECIAL RULE FOR PROPERTY FINANCED 
BY SUBSIDIZED ENERGY FINANCING OR INDUSTRIAL 
DEVELOPMENT BONDS.—For purposes of subsection 
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(a), rules similar to the rules of section 48(a)(4) 
shall apply for purposes of determining the basis of 
any qualified energy property. 
‘‘(3) RECAPTURE.—If the Secretary of Labor 
revokes the certification of a qualified entity with re-
spect to the installation of any property, the tax im-
posed under this chapter on the taxpayer to whom 
the credit determined under this section is allowed 
shall be increased for the taxable year which in-
cludes the date of such revocation by an amount 
equal to the aggregate decrease in the credits al-
lowed under section 38 for all prior taxable years 
which would have resulted solely from reducing to 
zero any credit determined under this section with 
respect to such property. 
‘‘(4) 
ELECTION
NOT
TO
HAVE
SECTION 
APPLY.—This section shall not apply with respect to 
any taxpayer for any taxable year if such taxpayer 
elects (at such time and in such manner as the Sec-
retary may prescribe) not to have this section 
apply.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 46 of such Code is amended by 
striking ‘‘and’’ at the end of paragraph (5), by 
striking the period at the end of paragraph (6) 
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and inserting ‘‘, and’’, and by adding at the end 
the following new paragraph: 
‘‘(7) the jobs in energy credit.’’. 
(B) Section 49(a)(1)(C) of such Code is 
amended by striking ‘‘and’’ at the end of clause 
(iv), by striking the period at the end of clause 
(v) and inserting a comma, and by adding at 
the end the following new clause: 
‘‘(vi) the basis of any qualified energy 
property under section 48D.’’. 
(C) Section 50(a)(2)(E) of such Code is 
amended by striking ‘‘or 48C(b)(2)’’ and insert-
ing ‘‘48C(b)(2), or 48D(d)(1)’’. 
(D) The table of sections for subpart E of 
part IV of subchapter A of chapter 1 of such 
Code is amended by inserting after the item re-
lating to section 48C the following new item: 
‘‘Sec. 48D. Jobs in energy credit.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this section shall apply to periods after December 
31, 2020, under rules similar to the rules of section 
48(m) of the Internal Revenue Code of 1986 (as in 
effect on the day before the date of the enactment 
of the Revenue Reconciliation Act of 1990). 
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(c) INCREASE IN NEW ENERGY EFFICIENT HOME 
CREDIT
FOR CONTRACTING WITH QUALIFIED ENTI-
TIES.— 
(1) IN GENERAL.—Section 45L(a) of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following: 
‘‘(3) ADJUSTMENT FOR QUALIFIED ENTITIES.— 
‘‘(A) IN
GENERAL.—In the case of any 
dwelling unit which was constructed by an eligi-
ble contractor which is certified by the Sec-
retary of Labor as being in compliance with all 
of the applicable requirements under section 
503(a) of the GREEN Act of 2020 with respect 
to the construction of such dwelling unit, para-
graph (2)(A) shall be applied by substituting 
‘$2,700’ for ‘$2,500’. 
‘‘(B) RECAPTURE
OF
ADJUSTMENT
FOR 
QUALIFIED
ENTITIES.—If the Secretary of 
Labor revokes the certification of a qualified 
entity with respect to the construction of any 
qualified new energy efficient home, the tax im-
posed under this chapter on the taxpayer to 
whom the credit determined under this section 
is allowed shall be increased for the taxable 
year which includes the date of such revocation 
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by an amount equal to the aggregate decrease 
in the credits allowed under section 38 for all 
prior taxable years which would have resulted 
solely from applying this section without regard 
to subparagraph (A).’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this section shall apply to dwelling units acquired 
after December 31, 2020. 
(d) INCREASE IN ENERGY EFFICIENT COMMERCIAL 
BUILDING DEDUCTION FOR INSTALLATION BY QUALI-
FIED ENTITIES.— 
(1) IN GENERAL.—Section 179D(d) of the In-
ternal Revenue Code of 1986 is amended by adding 
at the end the following: 
‘‘(7) ADJUSTMENT FOR QUALIFIED ENTITIES.— 
In the case of any energy efficient commercial build-
ing property which was installed by an entity which 
is certified by the Secretary of Labor as being in 
compliance with all of the applicable requirements 
under section 503(a) of the GREEN Act of 2020 
with 
respect 
to 
such 
installation, 
subsection 
(b)(1)(A) shall be applied by substituting ‘$3.20’ for 
‘$3’.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
179D(d)(1)(A) of such Code is amended by inserting 
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‘‘(or, in the case of property to which paragraph (7) 
applies, by substituting ‘$1.07’ for ‘$3.20’ in such 
paragraph)’’ before the period at the end. 
(3) EFFECTIVE DATE.—The amendment made 
by this section shall apply to property placed in serv-
ice after December 31, 2020. 
TITLE VI—ENVIRONMENTAL 
JUSTICE 
SEC. 601. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM 
CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 is amended by adding at the end 
the following new section: 
‘‘SEC. 36C. QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAMS. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible educational institution, there shall be allowed as a 
credit against the tax imposed by this subtitle for any tax-
able year an amount equal to the applicable percentage 
of the amounts paid or incurred by such taxpayer during 
such taxable year which are necessary for a qualified envi-
ronmental justice program. 
‘‘(b) QUALIFIED ENVIRONMENTAL JUSTICE PRO-
GRAM.—For purposes of this section— 
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‘‘(1) IN GENERAL.—The term ‘qualified envi-
ronmental justice program’ means a program con-
ducted by one or more eligible educational institu-
tions that is designed to address, or improve data 
about, qualified environmental stressors for the pri-
mary purpose of improving, or facilitating the im-
provement of, health and economic outcomes of indi-
viduals residing in low-income areas or areas popu-
lated disproportionately by racial or ethnic minori-
ties. 
‘‘(2) QUALIFIED ENVIRONMENTAL STRESSOR.— 
The term ‘qualified environmental stressor’ means, 
with respect to an area, a contamination of the air, 
water, soil, or food with respect to such area or a 
change relative to historical norms of the weather 
conditions of such area. 
‘‘(c) ELIGIBLE EDUCATIONAL INSTITUTION.—For 
purposes of this section, the term ‘eligible educational in-
stitution’ means an institution of higher education (as 
such term is defined in section 101 or 102(c) of the High-
er Education Act of 1965) that is eligible to participate 
in a program under title IV of such Act. 
‘‘(d) APPLICABLE PERCENTAGE.—For purposes of 
this section, the term ‘applicable percentage’ means— 
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‘‘(1) in the case of a program involving material 
participation of faculty and students of an institu-
tion described in section 371(a) of the Higher Edu-
cation Act of 1965, 30 percent, and 
‘‘(2) in all other cases, 20 percent. 
‘‘(e) CREDIT ALLOCATION.— 
‘‘(1) ALLOCATION.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
allocate credit dollar amounts under this section 
to eligible educational institutions, for qualified 
environmental justice programs, that— 
‘‘(i) submit applications at such time 
and in such manner as the Secretary may 
provide, and 
‘‘(ii) are selected by the Secretary 
under subparagraph (B). 
‘‘(B) SELECTION
CRITERIA.—The Sec-
retary, after consultation with the Secretary of 
Energy, the Secretary of Education, the Sec-
retary of Health and Human Services, and the 
Administrator of the Environmental Protection 
Agency, shall select applications on the basis of 
the following criteria: 
‘‘(i) The extent of participation of fac-
ulty and students of an institution de-
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scribed in section 371(a) of the Higher 
Education Act of 1965. 
‘‘(ii) The extent of the expected effect 
on the health or economic outcomes of in-
dividuals residing in areas within the 
United States that are low-income areas or 
areas populated disproportionately by ra-
cial or ethnic minorities. 
‘‘(iii) The creation or significant ex-
pansion of qualified environmental justice 
programs. 
‘‘(2) LIMITATIONS.— 
‘‘(A) IN
GENERAL.—The amount of the 
credit determined under this section for any 
taxable year to any eligible educational institu-
tion for any qualified environmental justice pro-
gram shall not exceed the excess of— 
‘‘(i) the credit dollar amount allocated 
to such institution for such program under 
this subsection, over 
‘‘(ii) the credits previously claimed by 
such institution for such program under 
this section. 
‘‘(B) 
FIVE-YEAR
LIMITATION.—No 
amounts paid or incurred after the 5-year pe-
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riod beginning on the date a credit dollar 
amount is allocated to an eligible educational 
institution for a qualified environmental justice 
program shall be taken into account under sub-
section (a) with respect to such institution for 
such program. 
‘‘(C) ALLOCATION LIMITATION.—The total 
amount of credits that may be allocated under 
the program shall not exceed— 
‘‘(i) $1,000,000,000 for each of 2021, 
2022, 2023, 2024, and 2025, and 
‘‘(ii) $0 for each subsequent year. 
‘‘(f) REQUIREMENTS.— 
‘‘(1) IN GENERAL.—An eligible educational in-
stitution that has been allocated credit dollar 
amounts under this section for a qualified environ-
mental justice project for a taxable year shall— 
‘‘(A) make publicly available the applica-
tion submitted to the Secretary under sub-
section (e) with respect to such project, and 
‘‘(B) submit an annual report to the Sec-
retary that describes the amounts paid or in-
curred for, and expected impact of, such 
project. 
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‘‘(2) FAILURE TO COMPLY.—In the case of an 
eligible educations institution that has failed to com-
ply with the requirements of this subsection, the 
credit dollar amount allocated to such institution 
under this section is deemed to be $0. 
‘‘(g) PUBLIC DISCLOSURE.—The Secretary, upon 
making an allocation of credit dollar amounts under this 
section, shall publicly disclose— 
‘‘(1) the identity of the eligible educational in-
stitution receiving the allocation, and 
‘‘(2) the amount of such allocation.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) is amended by insert-
ing ‘‘36C,’’ after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
is amended by inserting after the item relating to section 
36B the following new item: 
‘‘Sec. 36C. Qualified environmental justice programs.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
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TITLE VII—TREASURY REPORT 
ON DATA FROM THE GREEN-
HOUSE GAS REPORTING PRO-
GRAM 
SEC. 701. REPORT ON GREENHOUSE GAS REPORTING PRO-
GRAM. 
(a) IN GENERAL.—Not later than 180 days after the 
date of the enactment of this Act, the Secretary of the 
Treasury (or the Secretary’s delegate) shall submit a re-
port to Congress on the utility of the data from the Green-
house Gas Reporting Program for determining the amount 
of greenhouse gases emitted by each taxpayer for the pur-
pose of imposing a fee on such taxpayers with respect to 
such emissions. Such report shall include a detailed de-
scription and analysis of any administrative or other chal-
lenges associated with using such data for such purpose. 
(b) GREENHOUSE GAS REPORTING PROGRAM.—For 
purposes of this section, the term ‘‘Greenhouse Gas Re-
porting Program’’ means the reporting program estab-
lished by the Administrator of the Environmental Protec-
tion Agency under title II of division F of the Consolidated 
Appropriations Act, 2008. 
Æ 
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