(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, 2019. 
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 
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— 
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(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 
(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 
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(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-
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 
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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 
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 
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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. 
(3) ENSURING DEFICIT NEUTRALITY.—For any 
fiscal year after calendar year 2019 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 
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