Title: Environmental Justice Act of 2017
Policy area: Taxation

Summary:
Environmental Justice Act of 2017
This bill amends the Internal Revenue Code to allow a credit against the employment taxes of a tax-exempt organization equal to 40% of amounts paid or incurred by such organization to support environmental justice communities or projects. The limit on the amount of such credit for a calendar year is $10,000.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 270 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 270

   To amend the Internal Revenue Code of 1986 to provide support to 
 environmental justice communities and environmental justice projects.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 2017

Mr. Lewis of Georgia 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 support to 
 environmental justice communities and environmental justice projects.

    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 ``Environmental Justice Act of 2017''.

SEC. 2. PURPOSE.

    The purpose of this Act is--
            (1) to ensure that environmental justice communities have 
        the opportunity to participate in developing solutions to 
        environmental blight and health-related problems and to 
        actively participate in developing solutions for their 
        community;
            (2) to promote the development and maintenance of parks and 
        green open spaces in environmental justice communities; and
            (3) to encourage not-for-profit organizations, colleges, 
        and universities to assist in environmental justice projects 
        through tax credit incentives.

SEC. 3. CREDIT AGAINST EMPLOYMENT TAXES FOR CERTAIN EXPENSES RELATING 
              TO ENVIRONMENTAL JUSTICE COMMUNITIES AND ENVIRONMENTAL 
              JUSTICE PROJECTS.

    (a) In General.--Section 3111 of the Internal Revenue Code of 1986 
is amended by adding at the end the following:
    ``(g) Environmental Justice.--
            ``(1) Allowance of credit.--There shall be allowed as a 
        credit against the tax imposed by subsection (a) on wages paid 
        with respect to employment of all employees of the eligible 
        organization during the calendar year an amount equal to 40 
        percent of the amount of qualified expenditures of an eligible 
        organization.
            ``(2) Limitation.--The amount allowed as a credit for a 
        calendar year shall not exceed $10,000.
            ``(3) Qualified expenditures.--For purposes of paragraph 
        (1)--
                    ``(A) In general.--The term `qualified 
                expenditures' means amounts paid or incurred by an 
                eligible organization to provide support to 
                environmental justice communities or environmental 
                justice projects.
                    ``(B) Environmental justice community.--The term 
                `environmental justice community' means a community 
                with significant representation of racial or ethnic 
                minorities or low-income populations that experiences, 
                or is at risk of experiencing, a significant or 
                disproportionate burden of environmental stressors, 
                risks, adverse human health effects, or environmental 
                effects.
                    ``(C) Environmental justice project.--The term 
                `environmental justice project' means--
                            ``(i) assistance with competitive grant 
                        writing,
                            ``(ii) legal aide to advocate for affected 
                        communities,
                            ``(iii) community organizing,
                            ``(iv) advocacy at public forums,
                            ``(v) research and human health monitoring,
                            ``(vi) promotion and development of green 
                        space in urban communities,
                            ``(vii) encouraging public-private 
                        partnerships, and
                            ``(viii) any other project or activity 
                        designated by the Secretary.
            ``(4) Eligible organization.--For purposes of this 
        subsection, the term `eligible organization' means an 
        organization described in section 501(c)(3) and exempt from 
        taxation under section 501(a).
            ``(5) Regulations.--The Secretary shall prescribe such 
        regulations or other guidance as may be necessary to carry out 
        this subsection.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to periods after December 31, 2016.
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