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 
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-
VerDate Sep 11 2014 
02:57 Apr 14, 2017
Jkt 069200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6201
E:\BILLS\H2014.IH
H2014
rfrederick on DSKBCBPHB2PROD with BILLS
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. 
(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. 
VerDate Sep 11 2014 
02:57 Apr 14, 2017
Jkt 069200
PO 00000
Frm 00025
Fmt 6652
Sfmt 6201
E:\BILLS\H2014.IH
H2014
rfrederick on DSKBCBPHB2PROD with BILLS
(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 2018, 
‘‘(B) 31 percent in the case of taxable 
years beginning in 2019, 
‘‘(C) 30 percent in the case of taxable 
years beginning in 2020, 
‘‘(D) 29 percent in the case of taxable 
years beginning in 2021, and 
‘‘(E) 28 percent in the case of taxable 
years beginning after 2021. 
‘‘(2) APPLICABLE DOLLAR AMOUNT.—The term 
‘applicable dollar amount’ means— 
‘‘(A) $6,750 in the case of taxable years 
beginning in 2018, 
‘‘(B) $5,500 in the case of taxable years 
beginning in 2019, 
‘‘(C) $5,000 in the case of taxable years 
beginning in 2020, 
VerDate Sep 11 2014 
02:57 Apr 14, 2017
Jkt 069200
PO 00000
Frm 00026
Fmt 6652
Sfmt 6201
E:\BILLS\H2014.IH
H2014
rfrederick on DSKBCBPHB2PROD with BILLS
‘‘(D) $4,500 in the case of taxable years 
beginning in 2021, and 
‘‘(E) $4,000 in the case of taxable years 
beginning after 2021.’’. 
(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— 
(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, 2017. 
(2) WITHHOLDING.—The amendments made by 
subsection (b)(4) shall apply to distributions made 
after December 31, 2017. 
VerDate Sep 11 2014 
02:57 Apr 14, 2017
Jkt 069200
PO 00000
Frm 00027
Fmt 6652
Sfmt 6201
E:\BILLS\H2014.IH
H2014
rfrederick on DSKBCBPHB2PROD with BILLS
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 
of revenue attributable to this Act and the amendments 
made by this Act. 
Æ 
VerDate Sep 11 2014 
02:57 Apr 14, 2017
Jkt 069200
PO 00000
Frm 00028
Fmt 6652
Sfmt 6301
E:\BILLS\H2014.IH
H2014
rfrederick on DSKBCBPHB2PROD with BILLS