I 
117TH CONGRESS 
1ST SESSION H. R. 5185 
To amend the Internal Revenue Code of 1986 to provide a credit for qualified 
environmental justice programs. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 7, 2021 
Mr. EVANS (for himself and Ms. WILLIAMS of Georgia) 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 
a credit for qualified environmental justice programs. 
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 ‘‘Creating Opportunities 
in Research for Environmental Justice Act of 2021’’ or 
the ‘‘CORE Justice Act of 2021’’. 
SEC. 2. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM 
CREDIT. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 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— 
‘‘(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 that 
experience, or are at risk of experiencing, multiple 
exposures to qualified environmental stressors. 
‘‘(2) QUALIFIED ENVIRONMENTAL STRESSOR.— 
The term ‘qualified environmental stressor’ means, 
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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, including— 
‘‘(A) toxic pollutants (such as lead, pes-
ticides, or fine particulate matter) in air, soil, 
food, or water, 
‘‘(B) high rates of asthma prevalence and 
incidence, and 
‘‘(C) other adverse human health or envi-
ronmental effects to be determined by the Sec-
retary. 
‘‘(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— 
‘‘(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. 
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‘‘(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-
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 
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United States that are low-income areas or 
areas that experience, or are at risk of ex-
periencing, multiple exposures to qualified 
environmental stressors. 
‘‘(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-
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-
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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 2022, 
2023, 2024, 2025, and 2026, 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. 
‘‘(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. 
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‘‘(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) of such Code is 
amended by inserting ‘‘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 
of the Internal Revenue Code of 1986 is amended by in-
serting 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. 
Æ 
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