I 
116TH CONGRESS 
1ST SESSION H. R. 5167 
To amend the Internal Revenue Code of 1986 to provide a credit for qualified 
environmental justice programs. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 19, 2019 
Mr. LEWIS (for himself, Mr. EVANS, Mr. GOMEZ, Mr. SUOZZI, Ms. SEWELL 
of Alabama, Ms. SA´NCHEZ, Mr. DANNY K. DAVIS of Illinois, Ms. MOORE, 
Mr. PANETTA, Mr. BRENDAN F. BOYLE of Pennsylvania, Mr. BLU-
MENAUER, Ms. DELBENE, and Ms. JUDY CHU of California) 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 2019’’ or 
the ‘‘CORE Justice Act of 2019’’. 
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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 
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 popu-
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lated disproportionately by racial or ethnic minori-
ties. 
‘‘(2) QUALIFIED ENVIRONMENTAL STRESSOR.— 
The term ‘qualified environmental stressor’ means, 
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. 
‘‘(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. 
‘‘(e) CREDIT ALLOCATION.— 
‘‘(1) ALLOCATION.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
allocate credit dollar amounts under this section 
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