I 
116TH CONGRESS 
1ST SESSION H. R. 4142 
To rebuild the Nation’s infrastructure, provide a consumer rebate to the 
American people, assist coal country, reduce harmful pollution, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 2, 2019 
Mr. LARSON of Connecticut (for himself, Ms. NORTON, Mr. LYNCH, and Mr. 
PAYNE) introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committees on Trans-
portation and Infrastructure, Energy and Commerce, Agriculture, Edu-
cation and Labor, Natural Resources, Science, Space, and Technology, 
and Financial Services, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To rebuild the Nation’s infrastructure, provide a consumer 
rebate to the American people, assist coal country, reduce 
harmful pollution, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘America Wins Act’’. 
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(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Tax on carbon dioxide content of certain substances. 
Sec. 3. Energy Refund Program. 
Sec. 4. Consumer tax rebate. 
SEC. 2. TAX ON CARBON DIOXIDE CONTENT OF CERTAIN 
SUBSTANCES. 
(a) IN GENERAL.—Chapter 38 of the Internal Rev-
enue Code of 1986 (relating to environmental taxes) is 
amended by adding at the end thereof the following new 
subchapter: 
‘‘Subchapter E—Tax on Carbon Dioxide 
Content of Certain Substances 
‘‘Sec. 4691. Imposition of tax. 
‘‘Sec. 4692. Refunds or credits. 
‘‘Sec. 4693. Border adjustments. 
‘‘Sec. 4694. Definitions and special rules. 
‘‘SEC. 4691. IMPOSITION OF TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed a tax 
on any taxable carbon substance sold by the manufacturer, 
producer, or importer thereof. 
‘‘(b) AMOUNT OF TAX.— 
‘‘(1) IN GENERAL.—The amount of tax imposed 
by subsection (a) on any taxable carbon substance 
shall be the applicable amount per ton of carbon di-
oxide content of such substance, as determined by 
the Secretary in consultation with the Secretary of 
Energy. 
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‘‘(2) FRACTIONAL PART OF TON.—In the case 
of a fraction of a ton, the tax imposed by subsection 
(a) shall be the same fraction of the amount of such 
tax imposed on a whole ton. 
‘‘(3) APPLICABLE AMOUNT.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the term ‘applicable amount’ means 
$52. 
‘‘(B) INFLATION
ADJUSTMENT.—In the 
case of any taxable year beginning in a calendar 
year after 2020, the dollar amount in subpara-
graph (A) shall be increased by an amount 
equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined— 
‘‘(I) by substituting ‘calendar 
year 2019’ for ‘calendar year 2016’ in 
subparagraph (A)(ii) thereof, and 
‘‘(II) by substituting for the C– 
CPI–U 
referred 
to 
section 
1(f)(3)(A)(i) the amount that such C– 
CPI–U would have been if the annual 
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percentage increase in C–CPI–U with 
respect to each year after 2020 had 
been 6 percentage points greater. 
‘‘(c) SUBSTANCE TAXED ONLY ONCE.—No tax shall 
be imposed by subsection (a) with respect to a taxable car-
bon substance if the person who would be liable for such 
tax establishes that a prior tax imposed by such section 
has been imposed with respect to such product. 
‘‘(d) EXEMPTION FOR EXPORTS.— 
‘‘(1) TAX-FREE SALES.— 
‘‘(A) IN GENERAL.—No tax shall be im-
posed under subsection (a) on the sale by the 
manufacturer or producer of any taxable carbon 
substance for export or for resale by the pur-
chaser to a second purchaser for export. 
‘‘(B) PROOF
OF
EXPORT
REQUIRED.— 
Rules similar to the rules of section 4221(b) 
shall apply for purposes of subparagraph (A). 
‘‘(2) CREDIT OR REFUND WHERE TAX PAID.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), if— 
‘‘(i) tax under subsection (a) was paid 
with respect to any taxable carbon sub-
stance, and 
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‘‘(ii)(I) such substance was exported 
by any person, or 
‘‘(II) such substance was used as a 
material in the manufacture or production 
of a taxable carbon substance which was 
exported by any person and which, at the 
time of export, was a taxable carbon sub-
stance, 
credit or refund (without interest) of such tax 
shall be allowed or made to the person who paid 
such tax. 
‘‘(B) CONDITION
TO
ALLOWANCE.—No 
credit or refund shall be allowed or made under 
subparagraph (A) unless the person who paid 
the tax establishes that he— 
‘‘(i) has repaid or agreed to repay the 
amount of the tax to the person who ex-
ported the taxable carbon substance, or 
‘‘(ii) has obtained the written consent 
of such exporter to the allowance of the 
credit or the making of the refund. 
‘‘(C) 
REFUNDS
DIRECTLY
TO
EX-
PORTER.—The Secretary shall provide, in regu-
lations, the circumstances under which a credit 
or refund (without interest) of the tax under 
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