Communities and Environment First Act of 2021
Bill: H.R.314 | Sponsor: Rep. Richmond, Cedric L. (D-LA)
Policy area: Environmental Protection

Summary:
Communities and Environment First Act of 2021
This bill establishes the For Communities Trust Fund to be funded by specified environmental taxes for the purpose of awarding grants to states in cooperative agreements with the Environmental Protection Agency to (1) assist in relocation efforts for individuals or groups who live within five miles of facilities that are a major source or area source of certain emissions, or (2) protect or remediate areas affected by emissions of hazardous air pollutants or releases of hazardous substances from such facilities.
The bill increases the excise tax on certain chemicals to adjust for inflation and removes tax exemptions related to crude oil and petroleum products imported into the United States.

To authorize the Administrator of the Environmental Protection Agency 
  to enter into cooperative agreements with States to carry out grant 
 programs to assist in remediation and relocation efforts relating to 
            hazardous air pollution, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Communities and Environment First 
Act of 2021''.

SEC. 2. FOR COMMUNITIES TRUST FUND.

    (a) Establishment of Fund.--
            (1) In general.--Subchapter A of chapter 98 of the Internal 
        Revenue Code of 1986 is amended by adding at the end the 
        following new section:

``SEC. 9512. FOR COMMUNITIES TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund, to be known as the For Communities 
Trust Fund, consisting of such amounts as may be made available to such 
Trust Fund as provided in this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--For each of fiscal years 2022 
through 2032, there are authorized to be transferred to the For 
Communities Trust Fund amounts equivalent to the taxes received in the 
Treasury under sections 4661 and 4671.
    ``(c) Expenditures.--Amounts in the For Communities Trust Fund 
shall be made available without further appropriation to carry out 
section 6 of the Communities and Environment First Act of 2021.''.
    (b) Clerical Amendment.--The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at the end the following 
new item:

``Sec. 9512. For Communities Trust Fund.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2021.

SEC. 3. SECTION 4661 TAXES TRANSFERRED TO FOR COMMUNITIES TRUST FUND 
              ONLY.

    (a) In General.--Section 9507(b)(1) of the Internal Revenue Code of 
1986 is amended by striking ``, 4661, or 4671''.
    (b) Conforming Amendment.--Section 4661 of such Code is amended by 
striking subsection (c).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxes imposed after December 31, 2021.

SEC. 4. MODIFICATION OF CHEMICAL EXCISE TAXES.

    (a) Adjustment for Inflation of Excise Tax on Certain Chemicals.--
Section 4661(b) of the Internal Revenue Code of 1986 is amended to read 
as follows:
    ``(b) Amount of Tax.--
            ``(1) In general.--The amount of the tax imposed by 
        subsection (a) shall be determined in accordance with the 
        following table:

------------------------------------------------------------------------
                                                      The tax is the
               ``In the case of:                   following amount per
                                                           ton:
------------------------------------------------------------------------
Acetylene                                                         $11.35
Benzene                                                            11.35
Butane                                                             11.35
Butylene                                                           11.35
Butadiene                                                          11.35
Ethylene                                                           11.35
Methane                                                             8.02
Naphthalene                                                        11.35
Propylene                                                          11.35
Toluene                                                            11.35
Xylene                                                             11.35
Ammonia                                                             6.15
Antimony                                                           10.37
Antimony trioxide                                                   8.74
Arsenic                                                            10.37
Arsenic trioxide                                                    7.95
Barium sulfide                                                      5.36
Bromine                                                            10.37
Cadmium                                                            10.37
Chlorine                                                            6.29
Chromium                                                           10.37
Chromite                                                            3.54
Potassium dichromate                                                3.94
Sodium dichromate                                                   4.36
Cobalt                                                             10.37
Cupric sulfate                                                      4.36
Cupric oxide                                                        8.37
Cuprous oxide                                                       9.25
Hydrochloric acid                                                   0.68
Hydrogen fluoride                                                   9.86
Lead oxide                                                          9.65
Mercury                                                            10.37
Nickel                                                             10.37
Phosphorus                                                         10.37
Stannous chloride                                                   6.64
Stannic chloride                                                    4.94
Zinc chloride                                                       5.17
Zinc sulfate                                                        4.43
Potassium hydroxide                                                 0.51
Sodium hydroxide                                                    0.65
Sulfuric acid                                                       0.61
Nitric acid                                                        0.56.
------------------------------------------------------------------------

            ``(2) Adjustment for inflation.--
                    ``(A) In general.--In the case of a calendar year 
                beginning after 2022, each of the amounts in the table 
                in paragraph (1) shall be increased by an amount equal 
                to--
                            ``(i) such amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year, determined by substituting 
                        `calendar year 2021' for `calendar year 2016' 
                        in subparagraph (A)(ii) thereof.
                    ``(B) Rounding.--If any amount as adjusted under 
                subparagraph (A) is not a multiple of $0.01, such 
                amount shall be rounded to the next lowest multiple of 
                $0.01.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxes imposed after December 31, 2021.

SEC. 5. SECTION 4671 TAX REVIVED WITH RESPECT TO CERTAIN CHEMICALS.

    (a) In General.--Section 4671 of the Internal Revenue Code of 1986 
is amended--
            (1) in subsection (a), by striking ``substance sold or used 
        by the importer thereof.'' and inserting ``substance--
            ``(1) sold or used by the importer thereof, and
            ``(2) described in the table in section 4661(b).'',
            (2) by amending subsection (c) to read as follows:
    ``(c) Exemptions for Substances Taxed Under Section 4661.--No tax 
shall be imposed by this section on the sale or use of any substance if 
tax is imposed on such sale or use under section 4661.'', and
            (3) by striking subsection (e).
    (b) Effective Date.--The amendments made by this section shall 
apply to taxes imposed after December 31, 2021.

SEC. 6. STATE GRANT PROGRAMS.

    (a) Allocation of Funds.--The Administrator of the Environmental 
Protection Agency shall, from amounts made available to carry out this 
section for a fiscal year, award grants on a competitive basis to 
States that have entered into a cooperative agreement with the 
Administrator to carry out a grant program described in subsection (b).
    (b) Grant Program.--A State may use amounts awarded to such State 
pursuant to subsection (a) only to carry out a grant program to make 
grants to entities--
            (1) to assist in relocation efforts for individuals or 
        groups of individuals who live within 5 miles of a designated 
        facility; or
            (2) to protect or remediate areas affected by emissions of 
        hazardous air pollutants, or releases of hazardous substances, 
        pollutants, or contaminants, from a designated facility.
    (c) Eligibility.--In order to receive a grant under a grant program 
described in subsection (b), an entity--
            (1) shall propose to use the grant to carry out a project--
                    (A) to assist in relocation efforts for individuals 
                or groups of individuals who live within 5 miles of a 
                designated facility; or
                    (B) to protect or remediate an area affected by 
                emissions of hazardous air pollutants, or releases of 
                hazardous substances, pollutants, or contaminants, from 
                a designated facility; and
            (2) shall be a nonprofit organization, or institution of 
        higher education, with an environmentally-focused mission.
    (d) Inclusion of Acquisition of Property.--Assistance for 
relocation efforts that is provided using a grant received under a 
grant program described in subsection (b) may include acquisition of 
property--
            (1) for an individual or group of individuals described in 
        subsection (b)(1); or
            (2) owned by an individual or group of individuals 
        described in subsection (b)(1).
    (e) Priority.--In making grants under a grant program described in 
subsection (b), a State shall give priority to individuals and groups 
of individuals that reside closest to a designated facility.
    (f) Review by Public Health Officials.--A State carrying out a 
grant program described in subsection (b) shall ensure that public 
health officials of such State review any health-related data submitted 
in support of an application for a grant under such grant program.
    (g) Definitions.--In this section--
            (1) Designated facility.--The term ``designated facility'' 
        means a facility or site--
                    (A) that is not owned by the Federal Government; 
                and
                    (B) that is--
                            (i) a major source or an area source, as 
                        defined in section 112 of the Clean Air Act (42 
                        U.S.C. 7412), to which emissions standards 
                        promulgated under such section 112 apply; or
                            (ii) listed on the National Priorities List 
                        under section 105 of the Comprehensive 
                        Environmental Response, Compensation, and 
                        Liability Act of 1980 (42 U.S.C. 9605).
            (2) Hazardous air pollutant.--The term ``hazardous air 
        pollutant'' has the meaning given such term in section 
        112(a)(6) of the Clean Air Act (42 U.S.C. 7412(a)(6)).
            (3) Hazardous substance.--The term ``hazardous substance'' 
        has the meaning given such term in section 101 of the 
        Comprehensive Environmental Response, Compensation, and 
        Liability Act of 1980 (42 U.S.C. 9601).
            (4) State.--The term ``State'' means each State of the 
        United States, the District of Columbia, and each territory of 
        the United States.
    (h) Regulations and Guidance.--The Administrator may issue such 
regulations and guidance as are necessary to implement a grant program 
under this section.
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