(f) APPLICATION
OF ADDITIONAL RULES.—Rules 
similar to the rules of subsections (a)(4), (c), and (d) of 
section 2201 of the American Recovery and Reinvestment 
Act of 2009 shall apply for purposes of payments under 
this section. 
SEC. 203. STATE-BASED COST MITIGATION GRANT PRO-
GRAM. 
(a) IN GENERAL.—The Secretary of the Treasury 
shall provide to each State which meets the requirements 
of subsection (d) a cost mitigation grant for each calendar 
year after 2018 in an amount determined under sub-
section (c). 
(b) USE OF FUNDS.—A State receiving a cost mitiga-
tion grant under this section may use the grant only— 
(1) to assist low-income households in reducing 
energy expenses and meeting cost increases attrib-
utable to the fees imposed under subchapter E of 
chapter 38 of the Internal Revenue Code of 1986 
(as added by this Act); 
(2) to assist rural households in reducing en-
ergy expenses and meeting such increases attrib-
utable to such fees; and 
(3) to provide job training and worker transi-
tion assistance, with priority given to workers and 
former workers in fossil-fuel related industries. 
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(c) AMOUNT OF GRANT.— 
(1) IN GENERAL.—The amount of the cost miti-
gation grant made to any State for any calendar 
year shall be equal to the product of— 
(A) the annual grant limitation determined 
under paragraph (3) for such calendar year; 
and 
(B) the State allocation percentage for the 
State (determined under paragraph (2)). 
(2) STATE
ALLOCATION
PERCENTAGE.—The 
‘‘State allocation percentage’’ for a State is the 
amount (expressed as a percentage) equal to the 
quotient of— 
(A) the population of such State (as re-
ported in the most recent decennial census); 
and 
(B) the population of all States (as re-
ported in the most recent decennial census). 
(3) ANNUAL APPROPRIATION FOR GRANTS.— 
(A) IN GENERAL.—The annual grant limi-
tation is $10,000,000,000. 
(B) INFLATION ADJUSTMENT.— 
(i) IN GENERAL.—In the case of any 
calendar 
year 
after 
2019, 
the 
$10,000,000,000 amount in subparagraph 
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(A) shall be increased by an amount equal 
to— 
(I) such dollar amount; multi-
plied by 
(II) the percentage (if any) by 
which— 
(aa) the CPI for the pre-
ceding calendar year; exceeds 
(bb) the CPI for calendar 
year 2018. 
(ii) CPI.—Rules similar to the rules 
of paragraphs (4) and (5) of section 1(f) 
of the Internal Revenue Code of 1986 shall 
apply for purposes of this subparagraph. 
(4) REDISTRIBUTION.—In any case in which 
one or more States do not meet the requirements de-
scribed in subsection (d) for a calendar year, an 
amount equal to the State allocation percentage for 
such State or States shall be distributed to each 
State which did meet such conditions in an amount 
equal to the product of— 
(A) such amount; and 
(B) the State allocation percentage of such 
State (determined by not taking into account 
under paragraph (2)(B) the population of any 
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State which did not meet the requirements of 
subsection (d) for such calendar year). 
(d) REQUIREMENTS FOR RECEIPT OF GRANT.— 
(1) IN GENERAL.—A State is eligible to receive 
a cost mitigation grant for any calendar year if— 
(A) the chief executive officer of the State 
certifies that the State will use such grant as 
needed to deliver benefits to all eligible low-in-
come individuals through a household rebate 
program; 
(B) the State has filed with the Secretary 
of the Treasury a State plan covering the cal-
endar year which details the use of the funds 
received under the grant; 
(C) the State agrees to comply with any 
audit requirements under subsection (d); and 
(D) the State has complied with the re-
quirements of this section for all preceding 
years or the State has remedied all prior non-
compliance to the satisfaction of the Secretary 
of the Treasury. 
(2) HOUSEHOLD REBATE PROGRAM.—For pur-
poses of paragraph (1)(A)— 
(A) IN GENERAL.—The term ‘‘household 
rebate program’’ means a program for deliv-
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ering to monthly benefits in an aggregate an-
nual amount equal to the applicable amount to 
all eligible low-income individuals through a 
State-administered electronic benefit transfer 
system. 
(B) APPLICABLE
AMOUNT.—The term 
‘‘applicable amount’’ means, with respect to any 
eligible low-income individual for any calendar 
year, an amount equal to the excess of— 
(i) the amount in effect for taxable 
years ending with or within the preceding 
calendar year under section 36A(a)(2) of 
the Internal Revenue Code of 1986; over 
(ii) any amount allowed or claimed as 
a credit by such individual under such sec-
tion for the taxable year ending with or 
within the preceding calendar year. 
(C) ELIGIBLE LOW-INCOME INDIVIDUAL.— 
The term ‘‘eligible low-income individual’’ 
means, with respect to any calendar year, any 
individual who— 
(i) has attained the age of 18 before 
the end of the calendar year; 
(ii) lives in a household that has a 
gross income that does not exceed 150 per-
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cent of the poverty line as defined by sec-
tion 673(2) of the Community Services 
Block Grant Act; 
(iii) participates in a federally funded 
State administered assistance program or 
otherwise applies for such benefits under 
such a program; and 
(iv) for the month of December of the 
preceding calendar year, was not entitled 
to or eligible for a benefit payment de-
scribed in section 202(b). 
(D) COORDINATION
RULES.—The Sec-
retary of the Treasury shall coordinate with the 
States and other applicable Federal agencies to 
identify eligible low-income individuals. 
(e) AUDITS.—The Secretary of the Treasury shall 
audit the State use of grants under this section to ensure 
such uses comply with the requirements of this section and 
with the uses identified by the State under subsection 
(d)(1)(B). The Secretary may withhold a grant under this 
section if the Secretary determines that a State has not 
complied with such requirements. 
(f) STATE.—For purposes of this section, the term 
‘‘State’’ includes the District of Columbia, the Common-
wealth of Puerto Rico, Guam, American Samoa, the Com-
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monwealth of the Northern Mariana Islands, and the 
United States Virgin Islands. 
(g) APPROPRIATIONS.—For any fiscal year, there is 
hereby appropriated an amount equal to the annual grant 
limitation determined under subsection (c)(3) for the cal-
endar year in which such fiscal year begins. 
TITLE III—OTHER PROVISIONS 
SEC. 301. PUBLIC DISCLOSURE OF REVENUES AND EX-
PENDITURES. 
(a) ESTABLISHMENT OF WEBSITE.—The Secretary 
of the Treasury, or the Secretary’s designee, shall estab-
lish a website for purposes of making the disclosures de-
scribed in subsection (b). 
(b) DISCLOSURES.—The Secretary shall make pub-
licly available, on an ongoing basis and as frequently as 
possible, the following information: 
(1) The amount and sources of revenue attrib-
utable to this Act and the amendments made by this 
Act. 
(2) The amount of tax savings and benefits re-
ceived as a result of title II of this Act. 
SEC. 302. SEVERABILITY. 
If any provision of this Act or amendment made by 
this Act, or the application of a provision or amendment 
to any person or circumstance, is held to be unconstitu-
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tional, the remainder of this Act and amendments made 
by this Act, and the application of the provisions and 
amendment to any person or circumstance, shall not be 
affected by the holding. 
Æ 
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