Title: CORE Justice Act of 2019
Policy area: Taxation

Summary:
Creating Opportunities in Research for Environmental Justice Act of 2019 or the CORE Justice Act of 2019
This bill allows certain educational institutions a tax credit for up to 30% of amounts paid that are necessary for a qualified environmental justice program. The bill defines "qualified environmental justice program" as a program conducted by educational institutions that is designed to address, or improve data about, qualified environmental stressors (i.e., contaminations of air, water, soil, or food) for the primary purpose of improving, or facilitating the improvement of, health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities.
The bill requires (1) the allocation of credit amounts to educational institutions over a five-year period, and (2) public disclosure of the identity of educational institutions receiving allocations and the amount of each allocation.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5167 Introduced in House (IH)]

<DOC>






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. Sanchez, Mr. Danny K. Davis of Illinois, Ms. Moore, Mr. 
  Panetta, Mr. Brendan F. Boyle of Pennsylvania, Mr. Blumenauer, 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 Representatives 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''.

SEC. 2. QUALIFIED ENVIRONMENTAL JUSTICE PROGRAM CREDIT.

    (a) In General.--Subpart C of part IV of subchapter 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 PROGRAMS.

    ``(a) Allowance of Credit.--In the case of an eligible educational 
institution, there shall be allowed as a credit against the tax imposed 
by this subtitle for any taxable 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 environmental justice 
program.
    ``(b) Qualified Environmental Justice Program.--For purposes of 
this section--
            ``(1) In general.--The term `qualified environmental 
        justice program' means a program conducted by one or more 
        eligible educational institutions that is designed to address, 
        or improve data about, qualified environmental stressors for 
        the primary purpose of improving, or facilitating the 
        improvement of, health and economic outcomes of individuals 
        residing in low-income areas or areas populated 
        disproportionately by racial or ethnic minorities.
            ``(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 institution' means an 
institution of higher education (as such term is defined in section 101 
or 102(c) of the Higher 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 institution 
        described in section 371(a) of the Higher Education 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 to eligible 
                educational institutions, for qualified environmental 
                justice programs, that--
                            ``(i) submit applications at such time and 
                        in such manner as the Secretary may provide, 
                        and
                            ``(ii) are selected by the Secretary under 
                        subparagraph (B).
                    ``(B) Selection criteria.--The Secretary, after 
                consultation with the Secretary of Energy, the 
                Secretary of Education, the Secretary of Health and 
                Human Services, and the Administrator of the 
                Environmental Protection Agency, shall select 
                applications on the basis of the following criteria:
                            ``(i) The extent of participation of 
                        faculty and students of an institution 
                        described in section 371(a) of the Higher 
                        Education Act of 1965.
                            ``(ii) The extent of the expected effect on 
                        the health or economic outcomes of individuals 
                        residing in areas within the United States that 
                        are low-income areas or areas populated 
                        disproportionately by racial or ethnic 
                        minorities.
                            ``(iii) The creation or significant 
                        expansion of qualified environmental justice 
                        programs.
            ``(2) Limitations.--
                    ``(A) In general.--The amount of the credit 
                determined under this section for any taxable year to 
                any eligible educational institution for any qualified 
                environmental justice program shall not exceed the 
                excess of--
                            ``(i) the credit dollar amount allocated to 
                        such institution for such program under this 
                        subsection, over
                            ``(ii) the credits previously claimed by 
                        such institution for such program under this 
                        section.
                    ``(B) Five-year limitation.--No amounts paid or 
                incurred after the 5-year period beginning on the date 
                a credit dollar amount is allocated to an eligible 
                educational institution for a qualified environmental 
                justice program shall be taken into account under 
                subsection (a) with respect to such institution for 
                such program.
                    ``(C) Allocation limitation.--The total amount of 
                credits that may be allocated under the program shall 
                not exceed--
                            ``(i) $1,000,000,000 for each of 2020, 
                        2021, 2022, 2023, and 2024, and
                            ``(ii) $0 for each subsequent year.
    ``(f) Requirements.--
            ``(1) In general.--An eligible educational institution that 
        has been allocated credit dollar amounts under this section for 
        a qualified environmental justice project for a taxable year 
        shall--
                    ``(A) make publicly available the application 
                submitted to the Secretary under subsection (e) with 
                respect to such project, and
                    ``(B) submit an annual report to the Secretary that 
                describes the amounts paid or incurred for, and 
                expected impact of, such project.
            ``(2) Failure to comply.--In the case of an eligible 
        educations institution that has failed to comply with the 
        requirements of this subsection, the credit dollar amount 
        allocated to such institution under this section is deemed to 
        be $0.
    ``(g) Public Disclosure.--The Secretary, upon making an allocation 
of credit dollar amounts under this section, shall publicly disclose--
            ``(1) the identity of the eligible educational institution 
        receiving the allocation, and
            ``(2) the amount of such allocation.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of such Code is amended by 
        inserting ``36C,'' after ``36B,''.
            (2) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``36C,'' after ``36B,''.
    (c) Clerical Amendment.--The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 36B the 
following new item:

``Sec. 36C. Qualified environmental justice programs.''.
    (d) Effective Date.--The amendments made by this subsection shall 
take effect on the date of the enactment of this Act.
                                 <all>