‘‘(C) REGULATIONS.—For purposes of any 
such administrative or judicial action, all par-
ties shall be required to comply with any sub-
stantive and procedural regulations established 
by the Secretary for the operation of the En-
ergy Refund Program unless such regulations 
are not in accordance with law. 
‘‘(g) TREATMENT.—The value of the refund provided 
under this section shall not be considered income or re-
sources for any purpose under any Federal, State, or local 
laws, including, but not limited to, laws relating to an in-
come tax, or public assistance programs (including, but 
not limited to, health care, cash aid, child care, nutrition 
programs, and housing assistance) and no participating 
State or political subdivision thereof shall decrease any as-
sistance otherwise provided an individual or individuals be-
cause of the receipt of a refund under this section. 
‘‘(h) PROGRAM INTEGRITY.—For purposes of ensur-
ing program integrity and complying with the require-
ments of the Improper Payment Information Act of 2002, 
the Secretary shall, to the maximum extent possible, rely 
on and coordinate with the quality control sample and re-
view procedures of paragraphs (2), (3), (4), and (5) of 
section 16(c) of the Food and Nutrition Act of 2008 (7 
U.S.C. 2025(c)). 
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‘‘(i) DEFINITIONS.— 
‘‘(1) ELECTRONIC
BENEFIT
TRANSFER
SYS-
TEM.—The term ‘electronic benefit transfer system’ 
means a system by which household benefits or re-
funds defined under subsection (e) are issued from 
and stored in a central databank via electronic ben-
efit transfer cards. 
‘‘(2) GROSS INCOME.—The term ‘gross income’ 
means the gross income of a household that is deter-
mined in accordance with standards and procedures 
established under section 5 of the Food and Nutri-
tion Act of 2008 (7 U.S.C. 2014) and its imple-
menting regulations. 
‘‘(3) HOUSEHOLD.— 
‘‘(A) The term ‘household’ means— 
‘‘(i) in subparagraphs (A) and (B) of 
subsection (c)(1) of this section, except as 
provided in subparagraph (C) of this para-
graph, an individual or a group of individ-
uals who are a household under section 
3(n) of the Food and Nutrition Act of 
2008 (7 U.S.C. 2012(n)); 
‘‘(ii) in subsection (c)(1)(C) of this 
section, a single individual or married cou-
ple that receives benefits under section 
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1860D–14 of this Act (42 U.S.C. 1395w– 
114) and is not an institutionalized indi-
vidual or couple (as defined in section 
1902(q)(1)(B)); and 
‘‘(iii) in subsection (c)(1)(D) of this 
section, a single individual or married cou-
ple that receives benefits under the supple-
mental security income program under title 
XVI of this Act (42 U.S.C. 1381–1383f) 
and is not an institutionalized individual or 
couple. 
‘‘(B) The Secretary shall establish rules 
for providing the energy refund in an equitable 
and administratively simple manner to house-
holds where the group of individuals who live 
together includes members not all of whom are 
described in a single clause of subparagraph 
(A), or includes additional members not de-
scribed in any such clause. 
‘‘(C) The Secretary shall establish rules re-
garding the eligibility and delivery of the energy 
refund to groups of individuals described in sec-
tion 3(n)(4) or (5) of the Food and Nutrition 
Act of 2008 (7 U.S.C. 2012(n)). 
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‘‘(4) POVERTY LINE.—The term ‘poverty line’ 
has the meaning given the term in section 673(2) of 
the Community Services Block Grant Act (42 U.S.C. 
9902(2)), including any revision required by that 
section. 
‘‘(5) STATE.—The term ‘State’ means the 50 
States, the District of Columbia, the Commonwealth 
of Puerto Rico, American Samoa, the United States 
Virgin Islands, Guam, and the Commonwealth of the 
Northern Mariana Islands. 
‘‘(6) STATE AGENCY.—The term ‘State agency’ 
means an agency of State government, including the 
local offices thereof, that has responsibility for ad-
ministration of the 1 or more federally aided public 
assistance programs within the State, and in those 
States where such assistance programs are operated 
on a decentralized basis, the term shall include the 
counterpart local agencies administering such pro-
grams. 
‘‘(7) OTHER TERMS.—Other terms not defined 
in this title shall have the same meaning applied in 
the Supplemental Nutrition Assistance Program au-
thorized by the Food and Nutrition Act of 2008 (7 
U.S.C. 2011 et seq.) unless the Secretary finds for 
good cause that application of a particular definition 
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would be detrimental to the purposes of the Energy 
Refund Program. 
‘‘(j) STATE OPT IN.—The Secretary shall carry out 
the requirements specified by this section for a State or 
State agency unless the State or State agency elects to 
carry out such requirements.’’. 
(b) CONFORMING AMENDMENT.—Section 1324(b)(2) 
of title 31, United States Code, is amended by inserting 
the following before the period at the end: ‘‘, or under 
section 2201(d)(4)(B)(ii) of the Social Security Act’’. 
SEC. 4. ASSISTANCE TO DISPLACED WORKERS IN THE COAL 
INDUSTRY. 
For a period of 10 years after the enactment of the 
Tax Pollution, Not Profit Act, up to 2 percent of the reve-
nues generated under this Act may be used by the Sec-
retary of Labor to implement a program to assist workers 
in the coal industry that may be displaced as a result of 
the enactment of this Act. This assistance can take the 
form of the following: 
(1) Worker retraining. 
(2) Relocation expenses for those who move to 
find new employment. 
(3) Early retirement. 
(4) Health Benefits. 
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(5) Other assistance that the Secretary deter-
mines appropriate. 
SEC. 5. REDUCTION IN CORPORATE TAX RATE. 
(a) IN GENERAL.—Section 11(b)(1) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking subparagraphs (C) and (D), by 
inserting ‘‘and’’ at the end of subparagraph (B), and 
by inserting after subparagraph (B) the following: 
‘‘(C) applicable percentage of so much of 
the taxable income as exceeds $75,000.’’, 
(2) by striking ‘‘$11,750’’ and inserting ‘‘appli-
cable dollar amount’’, and 
(3) by striking the last sentence. 
(b) APPLICABLE PERCENTAGE; APPLICABLE DOLLAR 
AMOUNT.—Section 11 of such Code is amended by adding 
at the end the following: 
‘‘(e) APPLICABLE PERCENTAGE.—For purposes of 
this section— 
‘‘(1) APPLICABLE
PERCENTAGE.—The term 
‘applicable percentage’ means— 
‘‘(A) 32 percent in the case of taxable 
years beginning in 2016, 
‘‘(B) 31 percent in the case of taxable 
years beginning in 2017, 
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‘‘(C) 30 percent in the case of taxable 
years beginning in 2018, 
‘‘(D) 29 percent in the case of taxable 
years beginning in 2019, and 
‘‘(E) 28 percent in the case of taxable 
years beginning after 2019. 
‘‘(2) APPLICABLE DOLLAR AMOUNT.—The term 
‘applicable dollar amount’ means— 
‘‘(A) $6,750 in the case of taxable years 
beginning in 2016, 
‘‘(B) $5,500 in the case of taxable years 
beginning in 2017, 
‘‘(C) $5,000 in the case of taxable years 
beginning in 2018, 
‘‘(D) $4,500 in the case of taxable years 
beginning in 2019, and 
‘‘(E) $4,000 in the case of taxable years 
beginning after 2019.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 11(b)(2) of such Code is amended 
by striking ‘‘35 percent’’ and inserting ‘‘the applica-
ble percentage’’. 
(2) Section 1201(a) of such Code is amended— 
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(A) by striking ‘‘35 percent’’ both places it 
appears and inserting ‘‘the applicable percent-
age’’, and 
(B) by striking ‘‘2 sentences’’ and insert-
ing ‘‘sentence’’. 
(3) Section 1445(e) of such Code is amended by 
striking ‘‘35 percent’’ each places it occurs and in-
serting ‘‘the applicable percentage’’. 
(d) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to taxable years beginning 
after December 31, 2015. 
(2) WITHHOLDING.—The amendments made by 
subsection (b)(4) shall apply to distributions made 
after December 31, 2015. 
SEC. 6. PUBLIC DISCLOSURE OF REVENUES AND EXPENDI-
TURES. 
(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, information regarding the amount and sources 
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of revenue attributable to this Act and the amendments 
made by this Act. 
Æ 
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