Title: Save Our Future Act
Policy area: Taxation

Summary:
Save Our Future Act
This bill imposes a fee on certain fossil fuels, including coal, petroleum products, and natural gas. It also imposes fees on fluorinated greenhouse gases imported into the United States and on facilities that emit greenhouse gases from processes other than fossil fuel combustion.
The bill provides rebates to middle- and low-income taxpayers equal to $800 ($1,600 for joint returns), plus $300 times the number of taxpayer dependents.
The bill directs the Department of the Treasury to provide cost mitigation grants to states and Indian tribes to assist with the transition to a low-carbon economy, assist rural households in reducing energy expenses, and for assistance to displaced coal industry workers.
The bill creates an Office of Energy Veterans Assistance. It also provides funds through FY2032 for community assistance programs, including the Appalachian Regional Commission Revitalization Initiative and the Coal Communities Assistance Initiative.
The bill provides funds for each fiscal year after FY2022 for assistance to environmental justice communities (i.e., communities most impacted by environmental harms and risks).

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 2085 Introduced in Senate (IS)]

<DOC>






117th CONGRESS
  1st Session
                                S. 2085

   To amend the Internal Revenue Code of 1986 to provide for carbon 
 dioxide and other greenhouse gas and criteria air pollutant emission 
 fees, provide rebates to low- and middle-income Americans, invest in 
 fossil fuel communities and workers, invest in environmental justice 
                  communities, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 16, 2021

Mr. Whitehouse (for himself, Mr. Schatz, Mr. Heinrich, Mrs. Gillibrand, 
Mr. Murphy, and Mr. Reed) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide for carbon 
 dioxide and other greenhouse gas and criteria air pollutant emission 
 fees, provide rebates to low- and middle-income Americans, invest in 
 fossil fuel communities and workers, invest in environmental justice 
                  communities, 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; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Save Our Future 
Act''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
                     TITLE I--FEES ON AIR POLLUTION

Sec. 101. Carbon dioxide and other greenhouse gas emission fees.
Sec. 102. Fees on criteria air pollutants.
         TITLE II--RETURNING FEE REVENUE TO THE AMERICAN PEOPLE

Sec. 201. Fee revenue rebates to individuals.
Sec. 202. State-based cost mitigation grant program.
     TITLE III--ASSISTANCE TO ENERGY VETERANS AND THEIR COMMUNITIES

Sec. 301. Office of Energy Veterans Assistance.
Sec. 302. Local revenue replenishment.
Sec. 303. Environmental restoration.
Sec. 304. Community assistance programs.
       TITLE IV--ASSISTANCE TO ENVIRONMENTAL JUSTICE COMMUNITIES

Sec. 401. Assistance to Environmental Justice Communities.
                       TITLE V--OTHER PROVISIONS

Sec. 501. Public disclosure of revenues and expenditures.
Sec. 502. Severability.
Sec. 503. Rule of construction.
Sec. 504. Remedies preserved.

                     TITLE I--FEES ON AIR POLLUTION

SEC. 101. CARBON DIOXIDE AND OTHER GREENHOUSE GAS EMISSION FEES.

    (a) In General.--Chapter 38 of the Internal Revenue Code of 1986 is 
amended by adding at the end thereof the following new subchapter:

 ``Subchapter E--Carbon Dioxide and Other Greenhouse Gas Emission Fees

``Sec. 4691. Fee for carbon dioxide emissions.
``Sec. 4692. Fee on fluorinated greenhouse gases.
``Sec. 4693. Fee on facilities that emit greenhouse gases from 
                            processes other than fossil fuel 
                            combustion.
``Sec. 4694. Methane and associated emissions from the fossil fuel 
                            supply chain.
``Sec. 4695. Border adjustments for energy-intensive manufactured 
                            goods.
``Sec. 4696. Definitions and other rules.

``SEC. 4691. FEE FOR CARBON DIOXIDE EMISSIONS.

    ``(a) In General.--
            ``(1) Fossil fuel products producing carbon emissions.--
        There is hereby imposed a fee in an amount equal to the 
        applicable amount at the rate specified in paragraph (2) on--
                    ``(A) coal--
                            ``(i) removed from any mine in the United 
                        States, or
                            ``(ii) entered into the United States for 
                        consumption, use, or warehousing,
                    ``(B) petroleum products--
                            ``(i) removed from any refinery,
                            ``(ii) removed from any terminal, or
                            ``(iii) entered into the United States for 
                        consumption, use, or warehousing, and
                    ``(C) natural gas--
                            ``(i) delivered to an end user by any 
                        person required to submit form 176 of the 
                        Energy Information Administration (or a 
                        successor form), or
                            ``(ii) sold in the United States by any 
                        processor not described in clause (i).
            ``(2) Rate.--The rate specified in this paragraph with 
        respect to any product described in paragraph (1) is an amount 
        equal to the applicable amount per ton of carbon dioxide that 
        would be emitted through the combustion of such product, as 
        determined by the Secretary, in consultation with the Secretary 
        of Energy and the Administrator of the Environmental Protection 
        Agency (referred to in this section as the `Administrator').
    ``(b) Applicable Amount.--
            ``(1) In general.--For purposes of this part, the 
        applicable amount is--
                    ``(A) for calendar year 2023, $54, and
                    ``(B) subject to paragraph (3), for calendar year 
                2024 and any subsequent calendar year, the sum of--
                            ``(i) the product of the amount in effect 
                        under this paragraph for the preceding calendar 
                        year and 106 percent, and
                            ``(ii) the inflation adjustment amount 
                        determined under paragraph (2).
            ``(2) Inflation adjustment amount.--
                    ``(A) In general.--The inflation adjustment amount 
                for any calendar year shall be an amount (not less than 
                zero) equal to the product of--
                            ``(i) the amount in effect under paragraph 
                        (1) for the preceding calendar year, and
                            ``(ii) the percentage by which the CPI for 
                        the preceding calendar year exceeds the CPI for 
                        the second preceding calendar year.
                    ``(B) CPI.--Rules similar to the rules of 
                paragraphs (4) and (5) of section 1(f) shall apply for 
                purposes of this paragraph.
            ``(3) Environmental integrity mechanism.--
                    ``(A) In general.--With respect to calendar year 
                2024 and any subsequent calendar year, the Secretary 
                shall, not later than September 30 of each such year, 
                make a determination based upon the report described in 
                paragraph (5) with regard to whether the cumulative 
                emissions for the applicable period exceeded the 
                cumulative emissions target for such period.
                    ``(B) Exceeding cumulative emissions target.--If 
                the Secretary determines, pursuant to subparagraph (A), 
                that the cumulative emissions for the applicable period 
                exceeded the cumulative emissions target for such 
                period, the applicable amount for the calendar year 
                beginning after such determination shall be equal to 
                the product of the amount otherwise in effect (without 
                application of this paragraph) under paragraph (1)(B) 
                for such calendar year and 105 percent.
                    ``(C) Definitions.--In this paragraph:
                            ``(i) Applicable period.--The term 
                        `applicable period' means, with respect to any 
                        determination made by the Secretary under this 
                        paragraph for any calendar year, the period--
                                    ``(I) beginning on January 1, 2023, 
                                and
                                    ``(II) ending on December 31 of the 
                                preceding calendar year.
                            ``(ii) Cumulative emissions.--The term 
                        `cumulative emissions' means an amount equal to 
                        the sum of the net total anthropogenic 
                        greenhouse gas emissions and sinks for all 
                        years during the applicable period, as 
                        determined by the Administrator pursuant to 
                        paragraph (5).
                            ``(iii) Cumulative emissions target.--The 
                        term `cumulative emissions target' means an 
                        amount equal to the sum of the annual emissions 
                        targets for all years during the applicable 
                        period.
                            ``(iv) Annual emissions target.--The term 
                        `annual emissions target' means, with respect 
                        to any calendar year, an amount equal to the 
                        product of--
                                    ``(I) net total anthropogenic 
                                greenhouse gas emissions and sinks for 
                                2019, as determined by the 
                                Administrator pursuant to paragraph (5) 
                                (to the extent the methodology under 
                                such paragraph is applicable), and
                                    ``(II) the applicable percentage 
                                for such year, as determined under 
                                paragraph (4).
            ``(4) Applicable percentage.--
                    ``(A) 2023.--In the case of calendar year 2023, the 
                applicable percentage shall be 72 percent.
                    ``(B) 2024 through 2035.--In the case of calendar 
                years 2024 through 2035, the applicable percentage 
                shall be equal to--
                            ``(i) the applicable percentage for the 
                        preceding year, minus
                            ``(ii) 2 percentage points.
                    ``(C) 2036 through 2050.--In the case of calendar 
                years 2036 through 2050, the applicable percentage 
                shall be equal to--
                            ``(i) the applicable percentage for the 
                        preceding year, minus
                            ``(ii) 3.2 percentage points.
                    ``(D) After 2050.--In the case of any calendar year 
                beginning after 2050, the applicable percentage shall 
                be equal to zero.
            ``(5) Emissions reporting.--
                    ``(A) In general.--Not later than September 30, 
                2024, and annually thereafter, the Administrator, in 
                consultation with the Secretary, shall make available 
                to the public a report on the cumulative emissions 
                during the applicable period.
                    ``(B) Methodology.--Not later than January 1, 2023, 
                the Administrator shall prescribe rules for quantifying 
                cumulative emissions under subparagraph (A), which 
                shall--
                            ``(i) to the greatest extent practicable, 
                        employ existing data sources and accepted 
                        greenhouse gas accounting practices, while also 
                        allowing for use of state-of-the-art techniques 
                        to measure or estimate sources and sinks of 
                        greenhouse gas emissions which are not subject 
                        to fees under this subchapter, as the 
                        Administrator deems appropriate to meet the 
                        goals of this subparagraph,
                            ``(ii) subject to such penalties as are 
                        determined appropriate by the Administrator, 
                        require any entity subject to fees or refunds 
                        under this subchapter to report, not later than 
                        April 1 of each calendar year, the total 
                        quantity of greenhouse gas emissions subject to 
                        fees or refunds under this subchapter for which 
                        such entity was liable during the preceding 
                        calendar year, and
                            ``(iii) require any information reported 
                        pursuant to clause (ii) to be verified by a 
                        third-party entity that, subject to such 
                        process as is determined appropriate by the 
                        Administrator, has been certified by the 
                        Administrator with respect to the 
                        qualifications, independence, and reliability 
                        of such entity.
                    ``(C) Greenhouse gas reporting program.--For 
                purposes of establishing the rules described in 
                subparagraph (B), the Administrator may elect to modify 
                the activities of the Greenhouse Gas Reporting Program 
                to satisfy the requirements described in clauses (i) 
                through (iii) of such subparagraph.
            ``(6) Rounding.--The applicable amount under this 
        subsection shall be rounded up to the next whole dollar amount.
    ``(c) Refunds for Capturing Carbon Dioxide and Production of 
Certain Goods.--
            ``(1) Carbon dioxide capture, utilization, and storage.--
                    ``(A) In general.--In the case of a person who--
                            ``(i) uses any coal, petroleum product, or 
                        natural gas for which a fee has been imposed 
                        under subsection (a)(1) in a manner which 
                        results in the emission of qualified carbon 
                        dioxide,
                            ``(ii) captures the resulting emitted 
                        qualified carbon dioxide at a qualified 
                        facility which is owned by such person, and
                            ``(iii)(I) disposes of such qualified 
                        carbon dioxide in secure storage in compliance 
                        with Treasury Decision 9944 (86 Fed. Reg. 
                        4728), or
                            ``(II) utilizes such qualified carbon 
                        dioxide in a manner provided in subparagraph 
                        (D),
                there shall be allowed a refund, in the same manner as 
                if it were an overpayment of the fee imposed by such 
                subsection, to such person in the amount determined 
                under subparagraph (B).
                    ``(B) Amount of refund.--The amount of the refund 
                under this subparagraph is an amount equal to the 
                product of--
                            ``(i) the applicable amount under 
                        subsection (b) for the calendar year in which 
                        such qualified carbon dioxide was captured and 
                        disposed or utilized, and
                            ``(ii) the adjusted tons of qualified 
                        carbon dioxide captured and disposed or 
                        utilized.
                    ``(C) Adjusted total tons.--For purposes of 
                subparagraph (B), the adjusted tons of qualified carbon 
                dioxide captured and disposed or utilized shall be the 
                total tons of qualified carbon dioxide captured and 
                disposed or utilized reduced by the amount of any 
                anticipated leakage of carbon dioxide into the 
                atmosphere due to imperfect storage technology or 
                otherwise, as determined by the Secretary in 
                consultation with the Administrator of the 
                Environmental Protection Agency.
                    ``(D) Requirements.--
                            ``(i) In general.--Any refund under 
                        subparagraph (A) shall apply only with respect 
                        to qualified carbon dioxide that has been 
                        captured and disposed or utilized within the 
                        United States.
                            ``(ii) Recapture.--The Secretary shall, by 
                        regulations, provide for recapturing the 
                        benefit of any refund made under subparagraph 
                        (A) with respect to any qualified carbon 
                        dioxide which is disposed in secure storage and 
                        ceases to be stored in a manner consistent with 
                        the requirements of this section.
                            ``(iii) Utilization.--The Secretary, in 
                        consultation with the Secretary of Energy and 
                        the Administrator of the Environmental 
                        Protection Agency, shall establish regulations 
                        providing for the appropriate methods and 
                        manners for the utilization of qualified carbon 
                        dioxide under subparagraph (A)(iii)(II), 
                        including the utilization of captured carbon 
                        dioxide for the production of substances such 
                        as plastics and chemicals. Such regulations 
                        shall provide for the minimization of the 
                        escape or further emission of the qualified 
                        carbon dioxide into the atmosphere.
                            ``(iv) Exception.--No refund shall be 
                        allowed under this paragraph with respect to 
                        any carbon dioxide which is utilized in--
                                    ``(I) enhanced oil or gas recovery, 
                                or
                                    ``(II) the production of fuels or 
                                any other substance which will be 
                                combusted or otherwise release 
                                greenhouse gases into the atmosphere.
                    ``(E) Qualified carbon dioxide; qualified 
                facility.--For purposes of this paragraph--
                            ``(i) Qualified carbon dioxide.--
                                    ``(I) In general.--The term 
                                `qualified carbon dioxide' means carbon 
                                dioxide captured from an industrial 
                                source which--
                                            ``(aa) would otherwise be 
                                        released into the atmosphere as 
                                        industrial emission of 
                                        greenhouse gas, and
                                            ``(bb) is measured at the 
                                        source of capture and verified 
                                        at the point of disposal, 
                                        injection, or utilization.
                                    ``(II) Recycled carbon dioxide.--
                                The term `qualified carbon dioxide' 
                                includes the initial deposit of 
                                captured carbon dioxide used as a 
                                tertiary injectant. Such term does not 
                                include carbon dioxide that is 
                                recaptured, recycled, and re-injected 
                                as part of the enhanced oil and natural 
                                gas recovery process.
                            ``(ii) Qualified facility.--The term 
                        `qualified facility' means any industrial 
                        facility at which carbon capture equipment is 
                        placed in service.
            ``(2) Manufacture of certain goods.--
                    ``(A) In general.--In the case of a person who uses 
                any coal, petroleum product, or natural gas for which a 
                fee has been imposed under subsection (a)(1) as an 
                input for a manufactured good (other than a product 
                described in subparagraph (B)) that encapsulates any of 
                the carbon dioxide that would have otherwise been 
                emitted through combustion of such coal, petroleum 
                product, or gas in a manner such that it does not 
                result in the direct emission of carbon dioxide in the 
                manufacturing or subsequent use of such good, a refund 
                shall be allowed to such person in the same manner as 
                if it were an overpayment of the fee imposed by such 
                section in an amount that is equal to the product of--
                            ``(i) an amount equal to the applicable 
                        amount under subsection (b) for the calendar 
                        year in which such good was produced, and
                            ``(ii) the total tons of carbon dioxide 
                        that would have otherwise been emitted through 
                        the combustion of such coal, petroleum product, 
                        or gas.
                    ``(B) Exclusion.--The products described in this 
                subparagraph are--
                            ``(i) single-use plastic products (as 
                        defined in section 4696(a)(8)), and
                            ``(ii) products which are commonly disposed 
                        of through incineration with a resulting 
                        release of carbon dioxide (as identified by the 
                        Secretary, in consultation with the 
                        Administrator of the Environmental Protection 
                        Agency).
            ``(3) Exports.--In the case of a person who exports any 
        coal, petroleum product, or natural gas from the United States 
        for which a fee has been imposed under subsection (a)(1), a 
        refund shall be allowed to such person in the same manner as if 
        it were an overpayment of the fee imposed by such section in an 
        amount that is equal to the fee previously imposed under such 
        subsection with respect to such product (determined without 
        regard to any increase under section 4694).

``SEC. 4692. FEE ON FLUORINATED GREENHOUSE GASES.

    ``(a) In General.--There is hereby imposed a fee in an amount 
determined under subsection (b) on fluorinated greenhouse gases--
            ``(1) produced at a fluorinated greenhouse gas production 
        facility, or
            ``(2) imported into the United States by a fluorinated 
        greenhouse gas importer.
    ``(b) Amount of Fee.--The amount of fee imposed by subsection (a) 
shall be equal to the applicable percentage (as defined in subsection 
(c)(4)) of the applicable amount determined under section 4691(b) per 
ton of carbon dioxide equivalent produced or imported.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Fluorinated greenhouse gases.--The term `fluorinated 
        greenhouse gases' means sulfur hexafluoride (SF6), nitrogen 
        trifluoride (NF3), any hydrofluorocarbon, any perfluorocarbon, 
        any fully fluorinated linear, branched or cyclic alkane, ether, 
        tertiary amine or aminoether, any perfluoropolyether, any 
        hydrofluoropolyether, and any other fluorocarbon except for 
        substances with vapor pressures of less than 1 mm of Hg 
        absolute at 25 degrees Celsius.
            ``(2) Fluorinated greenhouse gas production facility.--The 
        term `fluorinated greenhouse gas production facility' means any 
        facility which is included under the industrial gas supplier 
        source category under subpart OO of part 98 of title 40, Code 
        of Federal Regulations, as in effect on the date of the 
        enactment of the Save Our Future Act.
            ``(3) Fluorinated greenhouse gas importer.--The term 
        `fluorinated greenhouse gas importer' means any importer who is 
        included under--
                    ``(A) the industrial gas supplier source category 
                under subpart OO of part 98 of title 40, Code of 
                Regulations, as in effect on the date of the enactment 
                of the Save Our Future Act, or
                    ``(B) the source category under subpart QQ of such 
                part (as so in effect).
            ``(4) Applicable percentage.--The term `applicable 
        percentage' means the percentage determined in accordance with 
        the following table:


------------------------------------------------------------------------
   ``In the case of any taxable year  beginning in       The applicable
                    calendar year:                       percentage is:
------------------------------------------------------------------------
2023.................................................         10 percent
2024.................................................         20 percent
2025.................................................         30 percent
2026.................................................         40 percent
2027.................................................         50 percent
2028.................................................         60 percent
2029.................................................         70 percent
2030.................................................         80 percent
2031.................................................         90 percent
2032 or thereafter...................................       100 percent.
------------------------------------------------------------------------

    ``(d) Exemption for Exports.--For purposes of determining 
fluorinated greenhouse gases produced or imported under subsection (a), 
there shall not be taken into account any fluorinated greenhouse gases 
exported from the United States in bulk or exported from the United 
States in equipment pre-charged with fluorinated greenhouse gases or 
containing fluorinated greenhouse gases in closed cell foams.
    ``(e) Refund for Consumptive Uses and Destruction.--In the case of 
a person who uses any fluorinated greenhouse gas for which a fee has 
been imposed under paragraph (1) or (2) of subsection (a) as an input 
for a manufactured good that transforms the fluorinated greenhouse gas 
such that it cannot later be emitted or otherwise destroys the gas 
(without emissions), a refund shall be allowed to such person in the 
same manner as if it were an overpayment of the fee imposed by such 
subsection in an amount that is equal to the product of--
            ``(1) an amount equal to the applicable percentage (as 
        defined in subsection (c)(4)) of the applicable amount under 
        section 4691(b), for the calendar year in which such 
        fluorinated greenhouse gas was used or destroyed, and
            ``(2) the excess (if any) of--
                    ``(A) the total carbon dioxide equivalent of the 
                fluorinated greenhouse gases used or destroyed, over
                    ``(B) the total carbon dioxide equivalent of any 
                fluorinated greenhouse gases created as the result of 
                the transformation or destruction process.

``SEC. 4693. FEE ON FACILITIES THAT EMIT GREENHOUSE GASES FROM 
              PROCESSES OTHER THAN FOSSIL FUEL COMBUSTION.

    ``(a) In General.--There is hereby imposed a fee in an amount equal 
to the product of the applicable amount determined under section 
4691(b) and the total tons of carbon dioxide equivalent emissions from 
any facility which--
            ``(1) is required to report emissions (or which would be 
        required to report emissions notwithstanding any other 
        provision of law prohibiting the implementation of or use of 
        funds for such requirements), or to which emissions are 
        attributed, under part 98 of title 40, Code of Federal 
        Regulations, as in effect on the date of the enactment of the 
        Save Our Future Act, and
            ``(2) emitted during the previous calendar year greenhouse 
        gases other than through the production or combustion of coal, 
        petroleum products, and natural gas.
    ``(b) Exclusion.--This section shall not apply with respect to any 
greenhouse gases--
            ``(1) which are emitted by any agricultural entity from the 
        growing of crops or the raising of livestock, or
            ``(2) if such greenhouse gases are subject to a fee under 
        section 4694.

``SEC. 4694. METHANE AND ASSOCIATED EMISSIONS FROM THE FOSSIL FUEL 
              SUPPLY CHAIN.

    ``(a) Reporting Program.--
            ``(1) In general.--Not later than January 1, 2022, the 
        Secretary, in consultation with the Administrator of the 
        Environmental Protection Agency, the Secretary of the Interior, 
        the Administrator of the Energy Information Administration, and 
        the Administrator of the Pipeline and Hazardous Materials 
        Safety Administration, shall establish and implement a program 
        to identify all major source categories of associated emissions 
        and collect data on associated emissions from the coal, 
        petroleum products, and natural gas supply chains.
            ``(2) Annual report.--Not later than 12 months after the 
        date that the Secretary implements the program described in 
        paragraph (1), and annually thereafter, the Secretary shall 
        issue a report, to be made available to the public and the 
        appropriate committees of Congress, on associated emissions, 
        including--
                    ``(A) identification of all major source categories 
                of associated emissions, and
                    ``(B) the total amount, expressed in tons of carbon 
                dioxide equivalent, of--
                            ``(i) methane and other greenhouse gases 
                        emitted across the coal supply chain within the 
                        United States during the preceding calendar 
                        year,
                            ``(ii) methane and other greenhouse gases 
                        emitted across the petroleum products supply 
                        chain within the United States during the 
                        preceding calendar year, and
                            ``(iii) methane and other greenhouse gases 
                        emitted across the natural gas supply chain 
                        within the United States during the preceding 
                        calendar year.
    ``(b) Supplementary Fee for Methane and Associated Emissions.--
            ``(1) Coal.--
                    ``(A) In general.--In the case of any calendar year 
                beginning after calendar year 2022, all coal mine 
                operators shall report their total annual methane and 
                other associated emissions to the Secretary and the 
                Administrator of the Environmental Protection Agency 
                (referred to in this subsection as the 
                `Administrator'), consistent with the methodology and 
                requirements of the Greenhouse Gas Reporting Program of 
                the Environmental Protection Agency (referred to in 
                this subsection as the `Program').
                    ``(B) Deadline.--Each annual report under 
                subparagraph (A) shall be filed not later than March 31 
                of the calendar year following the calendar year 
                covered by the report.
                    ``(C) Requirement.--The Administrator shall develop 
                a reporting methodology for any coal mines not required 
                as of the date of enactment of this section to report 
                emissions under the Program.
                    ``(D) Fee.--Not later than 90 days after the date 
                on which a coal mine operator submits a report under 
                subparagraph (A), the Secretary shall impose a fee on 
                the operator in an amount equal to the product obtained 
                by multiplying--
                            ``(i) the applicable amount determined 
                        under section 4691(b) per ton of carbon dioxide 
                        equivalent; and
                            ``(ii) the total carbon dioxide equivalent 
                        tons of methane and other associated emissions 
                        reported by the operator in the report.
            ``(2) Petroleum products.--
                    ``(A) In general.--In the case of any calendar year 
                beginning after calendar year 2022, all oil well 
                operators and other entities in the petroleum products 
                supply chain required to report under the Program shall 
                report their total annual methane and other associated 
                emissions to the Secretary and the Administrator, 
                consistent with the methodology and requirements of the 
                Program.
                    ``(B) Inclusion.--Each annual report under 
                subparagraph (A) shall include emissions from low 
                frequency, high emission events.
                    ``(C) Deadline.--Each annual report under 
                subparagraph (A) shall be filed not later than March 31 
                of the calendar year following the calendar year 
                covered by the report.
                    ``(D) Requirement.--The Administrator shall develop 
                a reporting methodology for--
                            ``(i) any smaller oil well operators not 
                        required as of the date of enactment of this 
                        section to report emissions under the Program; 
                        and
                            ``(ii) low frequency, high emission events.
                    ``(E) Fee.--Not later than 90 days after the date 
                on which an oil well operator or other entity submits a 
                report under subparagraph (A), the Secretary shall 
                impose a fee on the operator or entity in an amount 
                equal to the product obtained by multiplying--
                            ``(i) the applicable amount determined 
                        under section 4691(b) per ton of carbon dioxide 
                        equivalent; and
                            ``(ii) the total carbon dioxide equivalent 
                        tons of methane and other associated emissions 
                        reported by the operator or entity in the 
                        report.
            ``(3) Natural gas.--
                    ``(A) In general.--In the case of any calendar year 
                beginning after calendar year 2022, all gas well 
                operators and other entities in the natural gas supply 
                chain required to report under the Program shall report 
                their total annual methane and other associated 
                emissions to the Secretary and the Administrator, 
                consistent with the methodology and requirements of the 
                Program.
                    ``(B) Inclusion.--Each annual report under 
                subparagraph (A) shall include emissions from low 
                frequency, high emission events.
                    ``(C) Deadline.--Each annual report under 
                subparagraph (A) shall be filed not later than March 31 
                of the calendar year following the calendar year 
                covered by the report.
                    ``(D) Requirement.--The Administrator shall develop 
                a reporting methodology for--
                            ``(i) any smaller gas well operators not 
                        required as of the date of enactment of this 
                        section to report emissions under the Program; 
                        and
                            ``(ii) low frequency, high emission events.
                    ``(E) Fee.--Not later than 90 days after the date 
                on which a gas well operator or other entity submits a 
                report under subparagraph (A), the Secretary shall 
                impose a fee on the operator or other entity in an 
                amount equal to the product obtained by multiplying--
                            ``(i) the applicable amount determined 
                        under section 4691(b) per ton of carbon dioxide 
                        equivalent; and
                            ``(ii) the total carbon dioxide equivalent 
                        tons of methane and other associated emissions 
                        reported by the operator or entity in the 
                        report.
            ``(4) Imports.--
                    ``(A) In general.--In the case of any calendar year 
                beginning after 2022, the fee imposed under section 
                4691(a)(1) with respect to any coal, petroleum product, 
                or natural gas imported into the United States 
                (referred to in this paragraph as the `applicable 
                product') shall be increased by the amount determined 
                by the Secretary (in consultation with the 
                Administrator of the Environmental Protection Agency) 
                necessary to ensure that the total fees collected under 
                such section with respect to such applicable product 
                are equal to the total amount of such fees that would 
                be collected on such applicable product if the fee 
                imposed under section 4691(a)(1) also applied to the 
                carbon-dioxide equivalent of the average amount of 
                methane and other associated emissions emitted in the 
                production of such applicable product (using a country-
                of-origin industry average, as determined by the 
                Secretary in consultation with the Administrator of the 
                Environmental Protection Agency).
                    ``(B) Election.--If an importer elects to provide 
                reliable data (as determined by the Secretary based 
                upon the most recent calendar year for which such data 
                is available, which may not be for any year beginning 
                more than 3 years prior to importation) demonstrating 
                the average actual methane and other associated 
                emissions generated per unit of production of the 
                applicable product, the fee imposed under section 
                4691(a)(1) with respect such applicable product 
                imported into the United States shall be increased by 
                the amount determined by the Secretary (in consultation 
                with the Administrator of the Environmental Protection 
                Agency) necessary to ensure that the total fees 
                collected under such section with respect to such 
                applicable product are equal to the total amount of 
                such fees that would be collected on such applicable 
                product if the fee imposed under section 4691(a)(1) 
                also applied to the carbon-dioxide equivalent of the 
                actual average amount of methane and other associated 
                emissions emitted in the production of such applicable 
                product.

``SEC. 4695. BORDER ADJUSTMENTS FOR ENERGY-INTENSIVE MANUFACTURED 
              GOODS.

    ``(a) Purpose.--The purpose of this section is to ensure the 
environmental effectiveness of this subchapter.
    ``(b) Exports.--
            ``(1) In general.--In the case of any energy-intensive 
        manufactured good which is exported from the United States and 
        which is manufactured after December 31, 2022, the Secretary 
        shall pay to the person exporting such good a refund equal to 
        the amount of the cost of such good attributable to any fees 
        imposed under this subchapter related to the manufacturing of 
        such energy-intensive manufactured good (as determined under 
        regulations established by the Secretary).
            ``(2) Determination of refund.--The amount of the refund 
        under paragraph (1) shall be determined based on the average 
        amount of the cost of such good, as produced by the domestic 
        manufacturer, which is attributable to any fees imposed under 
        this subchapter.
    ``(c) Imports.--
            ``(1) Imposition of equivalency fee.--
                    ``(A) In general.--In the case of any energy-
                intensive manufactured good imported into the United 
                States after December 31, 2022, there is imposed an 
                equivalency fee on the person importing such good in an 
                amount equal to the amount determined under 
                subparagraph (B) (as determined under regulations 
                established by the Secretary).
                    ``(B) Determination of fee.--
                            ``(i) In general.--Subject to clause (ii), 
                        the amount of the equivalency fee under 
                        subparagraph (A) shall be an amount equal to 
                        the product of--
                                    ``(I) the amount of any fees that 
                                would be imposed under this subchapter 
                                if the energy-intensive manufactured 
                                good was manufactured in the United 
                                States, multiplied by
                                    ``(II) an amount equal to the 
                                quotient of--
                                            ``(aa) the average economy-
                                        wide carbon intensity of the 
                                        country in which such good was 
                                        produced (as determined by the 
                                        Secretary based upon the most 
                                        recent year for which reliable 
                                        data is available), divided by
                                            ``(bb) the average economy-
                                        wide carbon intensity of the 
                                        United States (as so 
                                        determined).
                            ``(ii) Alternative calculations.--
                                    ``(I) Industry-specific data.--In 
                                the case of any energy-intensive 
                                manufactured good for which reliable 
                                industry-specific data is available (as 
                                determined by the Secretary), the 
                                amount of the equivalency fee under 
                                subparagraph (A) shall be an amount 
                                equal to the amount determined under 
                                clause (i) for such good, as determined 
                                by substituting `industry-specific' for 
                                `economy-wide' each place it appears.
                                    ``(II) Election.--In the case of 
                                any energy-intensive manufactured good 
                                for which the importer of such good 
                                elects application of this subclause 
                                and provides reliable data (as 
                                determined by the Secretary based upon 
                                the most recent calendar year for which 
                                such data is available, which may not 
                                be for any year beginning more than 3 
                                years prior to importation), the amount 
                                of the equivalency fee under 
                                subparagraph (A) shall be an amount 
                                equal to the product of--
                                            ``(aa) the amount of any 
                                        fees that would be imposed 
                                        under this subchapter if the 
                                        energy-intensive manufactured 
                                        good was manufactured in the 
                                        United States, multiplied by
                                            ``(bb) an amount equal to 
                                        the quotient of--

                                                    ``(AA) the total 
                                                amount of greenhouse 
                                                gas emissions related 
                                                to the production of 
                                                such good and any 
                                                similar goods by the 
                                                manufacturer and any 
                                                parent company, 
                                                subsidiary, or 
                                                affiliate of such 
                                                manufacturer during 
                                                such calendar year, 
                                                divided by

                                                    ``(BB) the total 
                                                number of such goods 
                                                which were produced by 
                                                the manufacturer and 
                                                any parent company, 
                                                subsidiary, or 
                                                affiliate of such 
                                                manufacturer during 
                                                such calendar year.

            ``(2) Reduction in fee.--The amount of the equivalency fee 
        under paragraph (1) shall be reduced by the amount, if any, of 
        any carbon-based fees imposed on such energy-intensive 
        manufactured goods by the foreign nation or governmental units 
        from which such good was imported.
    ``(d) Treatment of Alternative Policies as Fees.--Under regulations 
established by the Secretary, foreign policies that place an indirect 
price on carbon through various credit or emissions trading regimes 
shall be treated as fees for purposes of subsection (c)(2).
    ``(e) Regulatory Authority.--
            ``(1) In general.--The Secretary shall consult with the 
        Administrator of the Environmental Protection Agency, the 
        Secretary of Energy, the Secretary of Commerce, and the United 
        States Trade Representative, in establishing rules and 
        regulations implementing the purposes of this section.
            ``(2) Treaties.--The Secretary, in consultation with the 
        Secretary of State, may adjust the applicable amounts of the 
        refunds and equivalency fees under this section in a manner 
        that is consistent with any obligations of the United States 
        under an international agreement, provided that any such 
        adjustment does not undermine the purpose of this section to 
        prevent carbon leakage to foreign countries or result in harm 
        to domestic manufacturers.

``SEC. 4696. DEFINITIONS AND OTHER RULES.

    ``(a) Definitions.--For purposes of this subchapter:
            ``(1) Associated emissions.--The term `associated 
        emissions' means greenhouse gas emissions attributable to 
        venting, flaring, and leakage across the supply chain or any 
        other incidental process.
            ``(2) Carbon dioxide equivalent.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                term `carbon dioxide equivalent' means, with respect to 
                a greenhouse gas, the quantity of such gas that has a 
                global warming potential equivalent to 1 metric ton of 
                carbon dioxide, as determined pursuant to table A-1 of 
                subpart A of part 98 of title 40, Code of Federal 
                Regulations, as in effect on the date of the enactment 
                of the Save Our Future Act.
                    ``(B) Exception.--In the case of methane, the term 
                `carbon dioxide equivalent' means the quantity of 
                methane that has the same global warming potential over 
                a 20-year period as 1 metric ton of carbon dioxide, as 
                determined in accordance with the Fourth Assessment 
                Report of the Intergovernmental Panel on Climate 
                Change.
            ``(3) Coal.--The term `coal' has the same meaning given 
        such term under section 48A(c)(4).
            ``(4) Energy-intensive manufactured good.--
                    ``(A) In general.--The term `energy-intensive 
                manufactured good' means any manufactured good (other 
                than any petroleum product or fossil fuel) for which 
                not less than 5 percent of the cost of which is 
                attributable to energy costs, as determined by the 
                Secretary.
                    ``(B) List of energy-intensive manufactured 
                goods.--
                            ``(i) Initial list.--Not later than 180 
                        days after the date of the enactment of this 
                        Act, the Secretary shall publish a list of 
                        goods which qualify as energy-intensive 
                        manufactured goods.
                            ``(ii) Updates.--Not less frequently than 
                        annually, the Secretary shall update the list 
                        published under this subparagraph.
            ``(5) Greenhouse gas.--The term `greenhouse gas' has the 
        meaning given such term under section 211(o)(1)(G) of the Clean 
        Air Act, as in effect on the date of the enactment of the Save 
        Our Future Act.
            ``(6) Natural gas.--The term `natural gas' means--
                    ``(A) any product described in section 613A(e)(2), 
                and
                    ``(B) any natural gas liquids produced during 
                natural gas extraction, including ethane, propane, 
                normal butane, isobutene, pentanes, and other 
                hydrocarbons.
            ``(7) Petroleum product.--The term `petroleum product' has 
        the same meaning given such product under section 4612(a)(3) 
        and shall include any natural gas liquids produced during crude 
        oil extraction, including ethane, propane, normal butane, 
        isobutene, pentanes, and other hydrocarbons.
            ``(8) Single-use plastic product.--The term `single-use 
        plastic product' means any plastic product that is routinely 
        disposed of after a single use (including plastic packaging, 
        film, cups, cutlery, straws, and bags), unless such product is 
        designed to be used solely for medical purposes.
            ``(9) Supply chain.--The term `supply chain' means 
        extraction and processing of coal and natural gas, extraction 
        and refining of petroleum products, and the transmission, 
        transport, storage, distribution, import, export, and other 
        activities related to supplying coal, petroleum products, and 
        natural gas to a consumer, not otherwise covered elsewhere in 
        this subchapter as determined by the Administrator of the 
        Environmental Protection Agency.
            ``(10) Ton.--
                    ``(A) In general.--The term `ton' means 1,000 
                kilograms. In the case of any greenhouse gas which is a 
                gas, the term `ton' means the amount of such gas in 
                cubic meters which is the equivalent of 1,000 kilograms 
                on a molecular weight basis.
                    ``(B) Fractional part of ton.--In the case of a 
                fraction of a ton, any fee imposed by this subchapter 
                on such fraction shall be the same fraction of the 
                amount of such fee imposed on a whole ton.
            ``(11) United states.--The term `United States' has the 
        meaning given such term by section 4612(a)(4).
    ``(b) Other Rules.--
            ``(1) Assessment and collection.--Payment of the fee 
        imposed by sections 4691, 4692, and 4693 shall be assessed and 
        collected in the same manner as taxes under this subtitle.
            ``(2) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary to carry out the provisions of 
        this subchapter.''.
    (b) Clerical Amendment.--The table of subchapters for chapter 38 of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new item:

   ``subchapter e--carbon dioxide and other greenhouse gas emission 
                                fees''.

    (c) Effective Date.--The amendments made by this section shall 
apply to periods beginning after December 31, 2022.

SEC. 102. FEES ON CRITERIA AIR POLLUTANTS.

    (a) Definitions.--In this section:
            (1) Administrator.--The term ``Administrator'' means 
        Administrator of the Environmental Protection Agency.
            (2) Community of color.--The term ``community of color'' 
        means a census tract in which the population of any of the 
        following categories of individuals is higher than the average 
        population of that category for the State in which the census 
        tract is located, or in which the cumulative population of 2 or 
        more of the following categories is higher than the State 
        average population of those 2 or more categories:
                    (A) Black.
                    (B) African American.
                    (C) Asian.
                    (D) Native American.
                    (E) Other non-White race.
                    (F) Hispanic.
                    (G) Latino.
                    (H) Linguistically isolated.
            (3) Criteria air pollutant.--The term ``criteria air 
        pollutant'' is within the meaning of the Clean Air Act (42 
        U.S.C. 7401 et seq.).
            (4) Environmental justice community.--The term 
        ``environmental justice community'' means--
                    (A) a community of color;
                    (B) a low-income community; and
                    (C) a Tribal or indigenous community.
            (5) Indian tribe.--The term ``Indian Tribe'' has the 
        meaning given the term in section 4 of the Indian Self-
        Determination and Education Assistance Act (25 U.S.C. 5304).
            (6) Low-income community.--The term ``low-income 
        community'' means a census tract in which--
                    (A) the poverty rate is at least 20 percent; or
                    (B) the median family income does not exceed--
                            (i) if the census tract is not located 
                        within a metropolitan area, 80 percent of the 
                        statewide median income; or
                            (ii) if the census tract is located within 
                        a metropolitan area, 80 percent of the greater 
                        of--
                                    (I) the statewide median income; 
                                and
                                    (II) the median income of the 
                                metropolitan area.
            (7) Major source.--The term ``major source'' has the 
        meaning given the term in section 501 of the Clean Air Act (42 
        U.S.C. 7661).
            (8) Native american.--The term ``Native American'' means--
                    (A) an Indian (as defined in section 4 of the 
                Indian Self-Determination and Education Assistance Act 
                (25 U.S.C. 5304));
                    (B) a native Hawaiian (as defined in section 201(a) 
                of the Hawaiian Homes Commission Act, 1920 (42 Stat. 
                108, chapter 42));
                    (C) a Native (as defined in section 3 of the Alaska 
                Native Claims Settlement Act (43 U.S.C. 1602)); and
                    (D) a Native American Pacific Islander (as defined 
                in section 815 of the Native American Programs Act of 
                1974 (42 U.S.C. 2992c)).
            (9) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury.
            (10) Tribal or indigenous community.--The term ``Tribal or 
        indigenous community'' refers to a population of individuals 
        who are members of--
                    (A) an Indian Tribe;
                    (B) an Alaska Native or Native Hawaiian community 
                or organization; or
                    (C) any other community of indigenous people 
                located in a State.
    (b) Monitoring Requirement.--Beginning on January 1, 2023, the 
owner or operator of each major source shall ensure that the major 
source has continuous emission monitoring systems installed that are 
capable of volumetric monitoring of all emissions of criteria air 
pollutants from smoke stacks and exhaust outlets of the major source.
    (c) Reporting Requirement.--
            (1) Major sources.--
                    (A) In general.--The owner or operator of each 
                major source shall submit to the Administrator on a 
                monthly basis all data collected by the continuous 
                emission monitoring system for that major source 
                required under subsection (b) with respect to each 
                criteria air pollutant.
                    (B) Certification.--When submitting data under 
                subparagraph (A), the owner or operator shall certify 
                to the Administrator that the data being submitted are 
                correct.
                    (C) Civil penalty.--
                            (i) Failure to report.--An owner or 
                        operator that is required to submit data under 
                        subparagraph (A) for a month that fails to do 
                        so by the 5th day of the month after the month 
                        for which data are required to be submitted 
                        shall be assessed a fine of $20,000 for each 
                        day until the required data are submitted.
                            (ii) False data.--An owner or operator that 
                        is required to submit data under subparagraph 
                        (A) for a month that knowingly submits to the 
                        Administrator false data shall be assessed a 
                        fine of $10,000,000.
            (2) Public availability.--Not later than 30 days after the 
        date on which the Administrator receives data submitted under 
        paragraph (1), the Administrator shall make the data publicly 
        available on a website of the Administrator.
            (3) Transfer of data.--The Administrator shall transfer the 
        data submitted under paragraph (1) to the Secretary for the 
        purpose of carrying out subsection (d).
    (d) Annual Emissions Fee.--
            (1) In general.--Beginning in calendar year 2024, the 
        Secretary shall assess from the owner or operator of each major 
        source within an environmental justice community or within 1 
        mile of an environmental justice community an annual emissions 
        fee.
            (2) Fee amount.--Subject to paragraph (3), the annual 
        emissions fee for a major source under paragraph (1) shall be 
        in an amount equal to the sum of--
                    (A) the amount obtained by multiplying--
                            (i) the quantity, in pounds, of oxides of 
                        nitrogen emitted by the major source during the 
                        previous calendar year, as determined using the 
                        data submitted to the Administrator under 
                        subsection (c); and
                            (ii) $6.30;
                    (B) the amount obtained by multiplying--
                            (i) the quantity, in pounds, of 
                        PM<INF>2.5</INF> emitted by the major source 
                        during the previous calendar year, as 
                        determined using the data submitted to the 
                        Administrator under subsection (c); and
                            (ii) $38.90; and
                    (C) the amount obtained by multiplying--
                            (i) the quantity, in pounds, of sulfur 
                        dioxide emitted by the major source during the 
                        previous calendar year, as determined using the 
                        data submitted to the Administrator under 
                        subsection (c); and
                            (ii) $18.00.
            (3) Inflation adjustment.--Beginning in calendar year 2025 
        and for each calendar year thereafter, the Secretary shall 
        adjust the amounts described in subparagraphs (A)(ii), (B)(ii), 
        and (C)(ii) of paragraph (2) to reflect changes for the 12-
        month period ending the preceding November 30 in the Consumer 
        Price Index for All Urban Consumers published by the Bureau of 
        Labor Statistics of the Department of Labor.
    (e) Report.--Not later than January 1, 2028, the Secretary, in 
conjunction with the Administrator, shall submit to Congress and make 
public a report that assesses the effect of this Act, and the 
amendments made by this Act, on--
            (1) greenhouse gas emissions;
            (2) emissions of criteria air pollutants; and
            (3) public health, with a particular emphasis on evaluating 
        the effects on air quality in environmental justice 
        communities.

         TITLE II--RETURNING FEE REVENUE TO THE AMERICAN PEOPLE

SEC. 201. FEE REVENUE REBATES TO INDIVIDUALS.

    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue 
Code of 1986 is amended by inserting after section 6428B the following 
new section:

``SEC. 6428C. FEE REVENUE REBATES TO INDIVIDUALS.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a credit against the tax imposed by subtitle A for 
the taxable year an amount equal to the rebate amount determined for 
such taxable year.
    ``(b) Rebate Amount.--For purposes of this section, the term 
`rebate amount' means, with respect to any taxpayer for any taxable 
year, the sum of--
            ``(1) $800 ($1,600 in the case of a joint return), plus
            ``(2) $300 multiplied by the number of dependents of the 
        taxpayer for such taxable year.
    ``(c) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means any individual other than--
            ``(1) any nonresident alien individual,
            ``(2) any individual who is a dependent of another taxpayer 
        for a taxable year beginning in the calendar year in which the 
        individual's taxable year begins, and
            ``(3) an estate or trust.
    ``(d) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--The amount of the credit allowed by 
        subsection (a) (determined without regard to this subsection 
        and subsection (f)) shall be reduced (but not below zero) by 
        the amount which bears the same ratio to such credit (as so 
        determined) as--
                    ``(A) the excess of--
                            ``(i) the taxpayer's adjusted gross income 
                        for such taxable year, over
                            ``(ii) $75,000, bears to
                    ``(B) $5,000.
            ``(2) Special rules.--
                    ``(A) Joint return or surviving spouse.--In the 
                case of a joint return or a surviving spouse (as 
                defined in section 2(a)), paragraph (1) shall be 
                applied by substituting `$150,000' for `$75,000' and 
                `$10,000' for `$5,000'.
                    ``(B) Head of household.--In the case of a head of 
                household (as defined in section 2(b)), paragraph (1) 
                shall be applied by substituting `$112,500' for 
                `$75,000' and `$7,500' for `$5,000'.
    ``(e) Definitions and Special Rules.--
            ``(1) Dependent defined.--For purposes of this section, the 
        term `dependent' has the meaning given such term by section 
        152.
            ``(2) Identification number requirement.--
                    ``(A) In general.--In the case of a return other 
                than a joint return, the $800 amount in subsection 
                (b)(1) shall be treated as being zero unless the 
                taxpayer includes the valid identification number of 
                the taxpayer on the return of tax for the taxable year.
                    ``(B) Joint returns.--In the case of a joint 
                return, the $1,600 amount in subsection (b)(1) shall be 
                treated as being--
                            ``(i) $800 if the valid identification 
                        number of only 1 spouse is included on the 
                        return of tax for the taxable year, and
                            ``(ii) zero if the valid identification 
                        number of neither spouse is so included.
                    ``(C) Dependents.--A dependent shall not be taken 
                into account under subsection (b)(2) unless the valid 
                identification number of such dependent is included on 
                the return of tax for the taxable year.
                    ``(D) Valid identification number.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `valid identification 
                        number' means a social security number issued 
                        to an individual by the Social Security 
                        Administration on or before the due date for 
                        filing the return for the taxable year.
                            ``(ii) Adoption taxpayer identification 
                        number.--For purposes of subparagraph (C), in 
                        the case of a dependent who is adopted or 
                        placed for adoption, the term `valid 
                        identification number' shall include the 
                        adoption taxpayer identification number of such 
                        dependent.
                    ``(E) Special rule for members of the armed 
                forces.--Subparagraph (B) shall not apply in the case 
                where at least 1 spouse was a member of the Armed 
                Forces of the United States at any time during the 
                taxable year and the valid identification number of at 
                least 1 spouse is included on the return of tax for the 
                taxable year.
                    ``(F) Coordination with certain advance payments.--
                In the case of any payment determined pursuant to 
                subsection (g)(6), a valid identification number shall 
                be treated for purposes of this paragraph as included 
                on the taxpayer's return of tax if such valid 
                identification number is available to the Secretary as 
                described in such subsection.
                    ``(G) Mathematical or clerical error authority.--
                Any omission of a correct valid identification number 
                required under this paragraph shall be treated as a 
                mathematical or clerical error for purposes of applying 
                section 6213(g)(2) to such omission.
            ``(3) Credit treated as refundable.--The credit allowed by 
        subsection (a) shall be treated as allowed by subpart C of part 
        IV of subchapter A of chapter 1.
            ``(4) Inflation adjustment.--
                    ``(A) In general.--In the case of a taxable year 
                beginning after 2023, the dollar amounts in subsection 
                (b) and (d) shall each be increased by an amount equal 
                to--
                            ``(i) such dollar amount, multiplied by
                            ``(ii) the cost-of-living adjustment 
                        determined under section 1(f)(3) for the 
                        calendar year, determined by substituting 
                        `calendar year 2022' for `calendar year 2016' 
                        in subparagraph (A)(ii) thereof.
                    ``(B) Rounding.--If any amount as increased under 
                subparagraph (A) is not a multiple of $1, such amount 
                shall be rounded to the nearest whole dollar amount.
    ``(f) Coordination With Advance Refunds of Credit.--
            ``(1) Reduction of refundable credit.--The amount of the 
        credit which would (but for this paragraph) be allowable under 
        subsection (a) shall be reduced (but not below zero) by the 
        aggregate refunds and credits made or allowed to the taxpayer 
        (or, except as otherwise provided by the Secretary, any 
        dependent of the taxpayer) under subsection (g). Any failure to 
        so reduce the credit shall be treated as arising out of a 
        mathematical or clerical error and assessed according to 
        section 6213(b)(1).
            ``(2) Joint returns.--Except as otherwise provided by the 
        Secretary, in the case of a refund or credit made or allowed 
        under subsection (g) with respect to a joint return, half of 
        such refund or credit shall be treated as having been made or 
        allowed to each individual filing such return.
    ``(g) Advance Refunds and Credits.--
            ``(1) In general.--Subject to paragraphs (5) and (6), each 
        individual who was an eligible individual for such individual's 
        first taxable year beginning in the calendar year which began 2 
        years prior to the beginning of the taxable year described in 
        subsection (a) shall be treated as having made a payment 
        against the tax imposed by chapter 1 for such taxable year in 
        an amount equal to the advance refund amount for such taxable 
        year.
            ``(2) Advance refund amount.--
                    ``(A) In general.--For purposes of paragraph (1), 
                the advance refund amount is the amount that would have 
                been allowed as a credit under this section for such 
                taxable year if this section (other than subsection (f) 
                and this subsection) had applied to such taxable year.
                    ``(B) Treatment of deceased individuals.--For 
                purposes of determining the advance refund amount with 
                respect to such taxable year--
                            ``(i) any individual who was deceased 
                        before the beginning of the taxable year 
                        described in subsection (a) shall be treated 
                        for purposes of applying subsection (e)(2) in 
                        the same manner as if the valid identification 
                        number of such person was not included on the 
                        return of tax for such taxable year (except 
                        that subparagraph (E) thereof shall not apply),
                            ``(ii) notwithstanding clause (i), in the 
                        case of a joint return with respect to which 
                        only 1 spouse is deceased before the beginning 
                        of the taxable year described in subsection 
                        (a), such deceased spouse was a member of the 
                        Armed Forces of the United States at any time 
                        during the taxable year, and the valid 
                        identification number of such deceased spouse 
                        is included on the return of tax for the 
                        taxable year, the valid identification number 
                        of 1 (and only 1) spouse shall be treated as 
                        included on the return of tax for the taxable 
                        year for purposes of applying subsection 
                        (e)(2)(B) with respect to such joint return, 
                        and
                            ``(iii) no amount shall be determined under 
                        subsection (e)(2) with respect to any dependent 
                        of the taxpayer if the taxpayer (both spouses 
                        in the case of a joint return) was deceased 
                        before the beginning of the taxable year 
                        described in subsection (a).
            ``(3) Timing and manner of payments.--
                    ``(A) Timing.--The Secretary shall, subject to the 
                provisions of this title, refund or credit any 
                overpayment attributable to this subsection in the 
                manner described in subparagraph (D). No refund or 
                credit shall be made or allowed under this subsection 
                after the end of the taxable year described in 
                subsection (a).
                    ``(B) Delivery of payments.--Notwithstanding any 
                other provision of law, the Secretary may certify and 
                disburse refunds payable under this subsection 
                electronically to--
                            ``(i) any account to which the payee 
                        received or authorized, on or after January 1 
                        of the calendar year described in paragraph 
                        (1), a refund of taxes under this title or of a 
                        Federal payment (as defined in section 3332 of 
                        title 31, United States Code),
                            ``(ii) any account belonging to a payee 
                        from which that individual, on or after January 
                        1 of the calendar year described in paragraph 
                        (1), made a payment of taxes under this title, 
                        or
                            ``(iii) any Treasury-sponsored account (as 
                        defined in section 208.2 of title 31, Code of 
                        Federal Regulations).
                    ``(C) Waiver of certain rules.--Notwithstanding 
                section 3325 of title 31, United States Code, or any 
                other provision of law, with respect to any payment of 
                a refund under this subsection, a disbursing official 
                in the executive branch of the United States Government 
                may modify payment information received from an officer 
                or employee described in section 3325(a)(1)(B) of such 
                title for the purpose of facilitating the accurate and 
                efficient delivery of such payment. Except in cases of 
                fraud or reckless neglect, no liability under section 
                3325, 3527, 3528, or 3529 of title 31, United States 
                Code, shall be imposed with respect to payments made 
                under this subparagraph.
                    ``(D) Payment schedule.--With respect to any refund 
                payable under this subsection for any taxable year, the 
                Secretary shall make 2 payments, each equal to 50 
                percent of such refund, to the payee--
                            ``(i) for the first payment, not later than 
                        30 days before the beginning of such taxable 
                        year, and
                            ``(ii) for the second payment, not later 
                        than 180 days after disbursement of the payment 
                        described in clause (i).
            ``(4) No interest.--No interest shall be allowed on any 
        overpayment attributable to this subsection.
            ``(5) Application to certain individuals who have not filed 
        a recent return of tax at time of determination.--
                    ``(A) In general.--In the case of any individual 
                who, at the time of any determination made pursuant to 
                paragraph (3), has filed a tax return for neither the 
                year described in paragraph (1) nor for the subsequent 
                year, the Secretary may apply paragraph (1) on the 
                basis of information available to the Secretary and, on 
                the basis of such information, may determine the 
                advance refund amount with respect to such individual 
                without regard to subsection (d).
                    ``(B) Payment to representative payees and 
                fiduciaries.--In the case of any payment determined 
                pursuant to subparagraph (A), such payment may be made 
                to an individual or organization serving as the 
                eligible individual's representative payee or fiduciary 
                for a federal benefit program and the entire amount of 
                such payment so made shall be used only for the benefit 
                of the individual who is entitled to the payment.
            ``(6) Special rule related to time of filing return.--
        Solely for purposes of this subsection, a return of tax shall 
        not be treated as filed until such return has been processed by 
        the Internal Revenue Service.
            ``(7) Notice to taxpayer.--As soon as practicable after the 
        date on which the Secretary distributed any payment to an 
        eligible taxpayer pursuant to this subsection, notice shall be 
        sent by mail to such taxpayer's last known address. Such notice 
        shall indicate the method by which such payment was made, the 
        amount of such payment, a phone number for an appropriate point 
        of contact at the Internal Revenue Service to report any error 
        with respect to such payment, and such other information as the 
        Secretary determines appropriate.
    ``(h) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary or appropriate to carry out the 
purposes of this section, including--
            ``(1) regulations or other guidance providing taxpayers the 
        opportunity to provide the Secretary information sufficient to 
        allow the Secretary to make payments to such taxpayers under 
        subsection (g) (including the determination of the amount of 
        such payment) if such information is not otherwise available to 
        the Secretary, and
            ``(2) regulations or other guidance to ensure to the 
        maximum extent administratively practicable that, in 
        determining the amount of any credit under subsection (a) and 
        any credit or refund under subsection (g), an individual is not 
        taken into account more than once, including by different 
        taxpayers and including by reason of a change in joint return 
        status or dependent status between the taxable year for which 
        an advance refund amount is determined and the taxable year for 
        which a credit under subsection (a) is determined.
    ``(i) Outreach.--The Secretary shall carry out a robust and 
comprehensive outreach program to ensure that all taxpayers described 
in subsection (h)(1) learn of their eligibility for the advance refunds 
and credits under subsection (g); are advised of the opportunity to 
receive such advance refunds and credits as provided under subsection 
(h)(1); and are provided assistance in applying for such advance 
refunds and credits. In conducting such outreach program, the Secretary 
shall coordinate with other government, State, and local agencies; 
federal partners; and community-based nonprofit organizations that 
regularly interface with such taxpayers.''.
    (b) Treatment of Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury shall pay to each possession of 
        the United States which has a mirror code tax system amounts 
        equal to the loss (if any) to that possession by reason of the 
        amendments made by this section. Such amounts shall be 
        determined by the Secretary of the Treasury based on 
        information provided by the government of the respective 
        possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury shall pay to each possession of the United States 
        which does not have a mirror code tax system amounts estimated 
        by the Secretary of the Treasury as being equal to the 
        aggregate benefits (if any) that would have been provided to 
        residents of such possession by reason of the amendments made 
        by this section if a mirror code tax system had been in effect 
        in such possession. The preceding sentence shall not apply 
        unless the respective possession has a plan, which has been 
        approved by the Secretary of the Treasury, under which such 
        possession will promptly distribute such payments to its 
        residents.
            (3) Inclusion of administrative expenses.--The Secretary of 
        the Treasury shall pay to each possession of the United States 
        to which the Secretary makes a payment under paragraph (1) or 
        (2) an amount equal to the lesser of--
                    (A) the increase (if any) of the administrative 
                expenses of such possession--
                            (i) in the case of a possession described 
                        in paragraph (1), by reason of the amendments 
                        made by this section, and
                            (ii) in the case of a possession described 
                        in paragraph (2), by reason of carrying out the 
                        plan described in such paragraph, or
                    (B) $500,000 ($10,000,000 in the case of Puerto 
                Rico).
        The amount described in subparagraph (A) shall be determined by 
        the Secretary of the Treasury based on information provided by 
        the government of the respective possession.
            (4) Coordination with credit allowed against united states 
        income taxes.--No credit shall be allowed against United States 
        income taxes under section 6428C of the Internal Revenue Code 
        of 1986 (as added by this section), nor shall any credit or 
        refund be made or allowed under subsection (g) of such section, 
        to any person--
                    (A) to whom a credit is allowed against taxes 
                imposed by the possession by reason of the amendments 
                made by this section, or
                    (B) who is eligible for a payment under a plan 
                described in paragraph (2).
            (5) Mirror code tax system.--For purposes of this 
        subsection, the term ``mirror code tax system'' means, with 
        respect to any possession of the United States, the income tax 
        system of such possession if the income tax liability of the 
        residents of such possession under such system is determined by 
        reference to the income tax laws of the United States as if 
        such possession were the United States.
            (6) Treatment of payments.--For purposes of section 1324 of 
        title 31, United States Code, the payments under this 
        subsection shall be treated in the same manner as a refund due 
        from a credit provision referred to in subsection (b)(2) of 
        such section.
    (c) Administrative Provisions.--
            (1) Definition of deficiency.--Section 6211(b)(4)(A) of the 
        Internal Revenue Code of 1986 is amended by striking ``6428A, 
        and 6428B'' and inserting ``6428A, 6428B, and 6428C''.
            (2) Exception from reduction or offset.--Any refund payable 
        by reason of section 6428C(g) of the Internal Revenue Code of 
        1986 (as added by this section), or any such refund payable by 
        reason of subsection (b) of this section, shall not be--
                    (A) subject to reduction or offset pursuant to 
                section 3716 or 3720A of title 31, United States Code,
                    (B) subject to reduction or offset pursuant to 
                subsection (c), (d), (e), or (f) of section 6402 of the 
                Internal Revenue Code of 1986, or
                    (C) reduced or offset by other assessed Federal 
                taxes that would otherwise be subject to levy or 
                collection.
            (3) Conforming amendments.--
                    (A) Paragraph (2) of section 1324(b) of title 31, 
                United States Code, is amended by inserting ``6428C,'' 
                after ``6428B,''.
                    (B) The table of sections for subchapter B of 
                chapter 65 of the Internal Revenue Code of 1986 is 
                amended by inserting after the item relating to section 
                6428B the following new item:

``Sec. 6428C. Fee revenue rebates to individuals.''.
    (d) Effective Date.--This section, and the amendments made by this 
section, shall apply to taxable years beginning after December 31, 
2022.

SEC. 202. STATE-BASED COST MITIGATION GRANT PROGRAM.

    (a) In General.--The Secretary of the Treasury shall provide to 
each State and each eligible Indian tribe that meets the requirements 
of subsection (d) a cost mitigation grant for each calendar year after 
2022 in an amount determined under subsection (c).
    (b) Use of Funds.--A State or eligible Indian tribe receiving a 
cost mitigation grant under this section shall use the grant to assist 
with the transition to a low-carbon economy, including--
            (1) to assist low-income households in reducing energy 
        expenses and meeting cost increases attributable to the fees 
        imposed under subchapter E of chapter 38 of the Internal 
        Revenue Code of 1986 (as added by this Act), including though 
        weatherization and energy efficiency programs;
            (2) to assist rural households in reducing energy expenses 
        and meeting such increases attributable to such fees, including 
        though weatherization and energy efficiency programs;
            (3) to provide job training and worker transition 
        assistance, with priority given to workers and former workers 
        in fossil-fuel related industries;
            (4) to assist the State or eligible Indian tribe in dealing 
        with climate change or the transition to a low-carbon economy; 
        or
            (5) to address the legacy costs of fossil fuel development.
    (c) Amount of Grant.--
            (1) Amounts for states.--The amount of the cost mitigation 
        grant made to any State for any calendar year shall be equal to 
        the product of--
                    (A) an amount equal to--
                            (i) the annual grant limitation determined 
                        under paragraph (4) for such calendar year; 
                        minus
                            (ii) 3 percent of the amount described in 
                        clause (i); and
                    (B) the State allocation percentage for the State 
                (determined under paragraph (2)).
            (2) State allocation percentage.--The ``State allocation 
        percentage'' for a State is the amount (expressed as a 
        percentage) equal to the quotient of--
                    (A) the population of such State (as reported in 
                the most recent decennial census); and
                    (B) the population of all States (as reported in 
                the most recent decennial census).
            (3) Amounts for eligible indian tribes.--The amount of the 
        cost mitigation grant made to any eligible Indian tribe for any 
        calendar year shall be an amount equal to the quotient of--
                    (A) 3 percent of the annual grant limitation 
                determined under paragraph (4) for such calendar year; 
                divided by
                    (B) the total number of eligible Indian tribes that 
                have applied for a grant for such calendar year and 
                satisfy the requirements under subsection (d).
            (4) Annual appropriation for grants.--
                    (A) In general.--The annual grant limitation is 
                $10,000,000,000.
                    (B) Inflation adjustment.--
                            (i) In general.--In the case of any 
                        calendar year after 2023, the $10,000,000,000 
                        amount in subparagraph (A) shall be increased 
                        by an amount equal to--
                                    (I) such dollar amount; multiplied 
                                by
                                    (II) the percentage (if any) by 
                                which--
                                            (aa) the CPI for the 
                                        preceding calendar year; 
                                        exceeds
                                            (bb) the CPI for calendar 
                                        year 2022.
                            (ii) CPI.--Rules similar to the rules of 
                        paragraphs (4) and (5) of section 1(f) of the 
                        Internal Revenue Code of 1986 shall apply for 
                        purposes of this subparagraph.
            (5) Redistribution.--In any case in which one or more 
        States do not meet the requirements described in subsection (d) 
        for a calendar year, an amount equal to the State allocation 
        percentage for such State or States shall be distributed to 
        each State which did meet such conditions in an amount equal to 
        the product of--
                    (A) such amount; and
                    (B) the State allocation percentage of such State 
                (determined by not taking into account under paragraph 
                (2)(B) the population of any State which did not meet 
                the requirements of subsection (d) for such calendar 
                year).
    (d) Requirements for Receipt of Grant.--A State or eligible Indian 
tribe is eligible to receive a cost mitigation grant for any calendar 
year if--
            (1) the chief executive officer of the State or eligible 
        Indian tribe certifies that the State or eligible Indian tribe 
        will use such grant in a manner consistent with subsection (b);
            (2) the State or eligible Indian tribe has filed with the 
        Secretary of the Treasury a plan covering the calendar year 
        which details the use of the funds received under the grant;
            (3) the State or eligible Indian tribe agrees to comply 
        with any audit requirements under subsection (e); and
            (4) the State or eligible Indian tribe has complied with 
        the requirements of this section for all preceding years or the 
        State or eligible Indian tribe has remedied all prior 
        noncompliance to the satisfaction of the Secretary of the 
        Treasury.
    (e) Audits.--The Secretary of the Treasury shall audit the State or 
eligible Indian tribe use of grants under this section to ensure such 
uses comply with the requirements of this section and with the uses 
identified by the State or eligible Indian tribe under subsection 
(d)(2). The Secretary may withhold a grant under this section if the 
Secretary determines that a State or eligible Indian tribe has not 
complied with such requirements.
    (f) Definitions.--For purposes of this section--
            (1) State.--The term ``State'' includes the District of 
        Columbia, the Commonwealth of Puerto Rico, Guam, American 
        Samoa, the Commonwealth of the Northern Mariana Islands, and 
        the United States Virgin Islands.
            (2) Eligible indian tribe.--The term ``eligible Indian 
        tribe'' means has the same meaning given the term ``tribe'' in 
        section 151.2(b) of title 25, Code of Federal Regulations.
    (g) Appropriations.--For any fiscal year, there is hereby 
appropriated an amount equal to the annual grant limitation determined 
under subsection (c)(3) for the calendar year in which such fiscal year 
begins.

     TITLE III--ASSISTANCE TO ENERGY VETERANS AND THEIR COMMUNITIES

SEC. 301. OFFICE OF ENERGY VETERANS ASSISTANCE.

    (a) Establishment of Office.--There is established within the 
Department of the Treasury an office to be known as the Office of 
Energy Veterans Assistance. The Office of Energy Veterans Assistance 
shall be headed by an Assistant Secretary who shall be appointed by the 
Secretary of the Treasury (referred to in this section as the 
``Secretary'').
    (b) Responsibilities of Assistant Secretary.--The Secretary, acting 
through the Assistant Secretary, shall be responsible for--
            (1) hiring personnel and making employment decisions with 
        regard to such personnel;
            (2) issuing such regulations as may be necessary to carry 
        out the purposes of this section;
            (3) entering into cooperative agreements with other 
        agencies and departments to ensure the efficiency of the 
        administration of this section;
            (4) determining eligibility for benefits provided under 
        this section and providing such benefits to qualified 
        individuals;
            (5) preventing fraud and abuse relating to such benefits;
            (6) establishing and maintaining a system of records 
        relating to the administration of this section;
            (7) ensuring that the Office of Energy Veterans Assistance 
        is designed a manner that maximizes efficiency and ease of use 
        by qualified individuals, which may include establishment and 
        deployment of mobile field or satellite offices within eligible 
        counties (as defined in section 302(a)(1)); and
            (8) administering the program established under section 
        302.
    (c) Authorization of Appropriations.--Beginning in fiscal year 2022 
and in each fiscal year thereafter, there is authorized to be 
appropriated, out of moneys in the Treasury not otherwise appropriated, 
such sums as may be necessary (not to exceed $50,000,000 for each 
fiscal year) to administer the office established under subsection (a).
    (d) Administration.--
            (1) Notification.--Not later than the date which is 4 
        months prior to the closure of a coal mine or coal power plant, 
        the operator of such mine or plant shall provide notice to the 
        Secretary with respect to such closure, including such 
        information as is deemed necessary by the Secretary to 
        determine the eligibility of any former employee of such mine 
        or plant for any benefits provided under this section, as well 
        as the amount of such benefits.
            (2) Closure.--For purposes of this section, the term 
        ``closure'' means--
                    (A) with respect to any coal mine, any reduction in 
                production occurring after the date of enactment of 
                this Act which is accompanied by permanent layoffs; and
                    (B) with respect to any coal power plant, the 
                permanent closure of 1 or more generating units 
                occurring after the date of enactment of this Act which 
                is accompanied by permanent layoffs.
            (3) Qualified individual.--For purposes of this section, 
        the term ``qualified individual'' means any individual--
                    (A) whose employment was terminated as the result 
                of the closure of 1 or more coal mines or coal power 
                plants;
                    (B) who, prior to such closure, was continually 
                employed at 1 or more such mines or plants--
                            (i) for a period of not less than 12 
                        months, and
                            (ii) for an average of not less than 35 
                        hours a week during the 12-month period 
                        preceding such closure; and
                    (C) for whom the applicable information has been 
                provided to the Secretary pursuant to paragraph (1).
    (e) Wage Replacement.--
            (1) In general.--In the case of any qualified individual, 
        during the applicable period, the Secretary shall provide such 
        individual with payments in an amount which, for each month 
        during such period, is equivalent to the average amount of 
        monthly remuneration for employment paid to such individual 
        during the 12-month period prior to the termination of their 
        employment (as described in subsection (d)(3)(A)).
            (2) Applicable period.--For purposes of this subsection, 
        the term ``applicable period'' means, with respect to any 
        qualified individual, the 60-month period subsequent to the 
        termination of their employment (as described in subsection 
        (d)(3)(A)).
            (3) Frequency of payment.--Any payment required to be 
        provided to an qualified individual under this subsection shall 
        be provided by the Secretary on a basis which is not less 
        frequent than once per month during the applicable period.
            (4) Adjustment for inflation.--For purposes of any payment 
        described in paragraph (1) which is provided to an qualified 
        individual during a calendar year beginning after the date that 
        the employment of such individual was terminated, such amount 
        shall be adjusted in a manner similar to the cost-of-living 
        adjustment determined under section 1(f)(3) of the Internal 
        Revenue Code of 1986 for such calendar year.
            (5) Tax treatment.--Any amount provided to an qualified 
        individual under this subsection shall be treated as--
                    (A) gross income for purposes of the Internal 
                Revenue Code of 1986; and
                    (B) for purposes of section 3101 of such Code, 
                wages received by the individual with respect to 
                employment.
            (6) Transfer to federal old-age and survivors insurance 
        trust fund.--There are hereby appropriated to the Federal Old-
        Age and Survivors Insurance Trust Fund and the Federal 
        Disability Insurance Trust Fund established under section 201 
        of the Social Security Act (42 U.S.C. 401) amounts equal to the 
        amount of taxes that would otherwise have been imposed under 
        section 3111(a) of the Internal Revenue Code of 1986 if the 
        amounts provided to qualified individuals under this subsection 
        were treated as wages paid by the employer with respect to 
        employment. Amounts appropriated by the preceding sentence 
        shall be transferred from the general fund at such times and in 
        such manner as to replicate to the extent possible the 
        transfers which would have otherwise occurred to such Trust 
        Fund pursuant to the treatment described in the preceding 
        sentence.
    (f) Health Insurance Benefits.--
            (1) In general.--The Secretary shall provide the following 
        health insurance benefits:
                    (A) In the case of a qualified individual who is 
                receiving continuation coverage pursuant to part 6 of 
                subtitle B of title I of the Employee Retirement Income 
                Security Act of 1974 (29 U.S.C. 1161 et seq.) and 
                section 4980B of the Internal Revenue Code of 1986, the 
                Secretary shall transfer, each month, to the group 
                health plan (or health insurance issuer offering health 
                insurance coverage in connection with such a plan) of 
                such qualified individual, the amount required to cover 
                the same percentage of the qualified individual's 
                monthly premium (including coverage for any qualified 
                beneficiaries) that such individual's former employer 
                contributed toward such premium during the individual's 
                employment.
                    (B) In the case of a qualified individual who is 
                not eligible for continuation coverage as described in 
                subparagraph (A), the Secretary shall transfer to the 
                qualified individual, each month, an amount equal to 
                the amount that the individual's former employer 
                contributed each month towards premiums for enrollment 
                of the individual and qualified beneficiaries in a 
                group health plan (including any health insurance 
                coverage offered in connection with such a plan), 
                adjusted in accordance with the average increase in 
                health insurance premiums in the individual market in 
                the applicable State. This amount shall not be 
                considered as gross income for purposes of the Internal 
                Revenue Code of 1986 provided that the individual 
                provides proof that it has been used to purchase health 
                insurance coverage.
            (2) Reduction of premiums payable by individuals.--In the 
        case of a qualified individual and qualified beneficiaries 
        receiving benefits described in paragraph (1)(A) during the 
        applicable period of coverage described in paragraph (3)(A), 
        such individual and beneficiaries shall be treated for purposes 
        of part 6 of subtitle B of title I of the Employee Retirement 
        Income Security Act of 1974 (29 U.S.C. 1161 et seq.) and 
        section 4980B of the Internal Revenue Code of 1986 as having 
        paid in full the amount of such premium for a month if such 
        qualified individual and qualified beneficiary pays the total 
        monthly premium due, less the amount of benefits paid on behalf 
        of such individual and beneficiaries pursuant to paragraph 
        (1)(A).
            (3) Period of coverage with respect to cobra continuation 
        coverage.--For purposes of this subsection, the following shall 
        apply:
                    (A) In general.--Subject to subparagraph (B), with 
                respect to a qualified individual or qualified 
                beneficiary who is receiving continuation coverage 
                pursuant to part 6 of subtitle B of title I of the 
                Employee Retirement Income Security Act of 1974 (29 
                U.S.C. 1161 et seq.) and 4980B of the Internal Revenue 
                Code of 1986, the period of coverage described in 
                section 602(2) of the Employee Retirement Income 
                Security Act of 1974 (29 U.S.C. 1162(2)) and section 
                4980B(f)(2)(B) of the Internal Revenue Code of 1986 is 
                deemed to extend to the date which is 5 years after 
                termination of the qualified individual's employment.
                    (B) End of plan.--With respect to a qualified 
                individual and qualified beneficiaries described in 
                subparagraph (A), if the employer ceases to provide any 
                group health plan to any employee before the period of 
                coverage described in such subparagraph ends, or if the 
                qualified individual and qualified beneficiaries become 
                ineligible for continuation coverage (other than for 
                reasons described in paragraph (4)(A)(ii)), such 
                qualified individual and qualified beneficiaries shall 
                be eligible for benefits described in paragraph (1)(B).
            (4) Duration of benefits.--
                    (A) Benefits with respect to cobra continuation 
                coverage.--The benefits described in paragraph (1)(A) 
                shall continue until the earlier of--
                            (i) the date that is 5 years after closure 
                        of a coal mine or coal power plant; or
                            (ii) the date on which the qualified 
                        individual or qualified beneficiary becomes 
                        ineligible for continuation coverage pursuant 
                        to subparagraph (C) or (D)(ii) of section 
                        602(2) of Employee Retirement Income Security 
                        Act of 1974 (29 U.S.C. 1162(2)) or clause (iii) 
                        or (iv) of section 4980B(f)(2)(B) of the 
                        Internal Revenue Code of 1986.
                    (B) Other benefits.--The benefits described in 
                paragraph (1)(B) shall continue until the earlier of--
                            (i) the date that is 5 years after closure 
                        of a coal mine or coal power plant; or
                            (ii) the date on which the qualified 
                        individual or qualified beneficiary becomes 
                        eligible for benefits under title XVIII of the 
                        Social Security Act (42 U.S.C. 1395 et seq.).
                    (C) Special rule.--With respect to a qualified 
                individual and qualified beneficiaries, section 
                602(2)(C) of the Employee Retirement Income Security 
                Act of 1974 and section 4980B(f)(2)(B)(iii) of the 
                Internal Revenue Code of 1986 shall apply only if, with 
                respect to such individual and beneficiaries, at least 
                2 consecutive premium payments are not made.
            (5) Definitions.--In this subsection--
                    (A) the terms ``group health plan'', ``health 
                insurance coverage'', and ``health insurance issuer'' 
                have the meanings given such terms in section 733 of 
                the Employee Retirement Income Security Act of 1974 (29 
                U.S.C. 1191b); and
                    (B) the term ``qualified beneficiary'' has the 
                meaning given such term in section 607(3)(A) of the 
                Employee Retirement Income Security Act of 1974 (29 
                U.S.C. 1167(3)(A)).
    (g) Retirement Savings Contributions.--
            (1) In general.--In the case of a qualified individual, the 
        Secretary shall pay to such individual amounts equal to the 
        amount of employer contributions (other than elective 
        deferrals) which were made to a qualified retirement plan (as 
        defined in section 4974(c) of the Internal Revenue Code of 
        1986) of the individual as of the last month the individual was 
        employed by the employer. Such payments shall be made on the 
        same schedule as employer contributions under the plan.
            (2) Limitation.--No payment shall be made under paragraph 
        (1) after the date which is 60 months after the closure of the 
        coal mine or coal power plant at which the individual was 
        employed, unless such payment is made with respect to a period 
        ending before such date.
            (3) Tax treatment of contributions.--If the qualified 
        individual demonstrates that the payments made under paragraph 
        (1) are contributed to a qualified retirement plan (as so 
        defined) of the individual, such payments shall be treated for 
        purposes of the Internal Revenue Code of 1986 as if they had 
        been made as employer contributions.
    (h) Educational Benefits.--
            (1) Definitions.--In this subsection:
                    (A) Child.--The term ``child'' means, with respect 
                to any qualified individual, a son or daughter of such 
                individual.
                    (B) Public, in-state institution or vocational 
                school.--The term ``public, in-State institution or 
                vocational school'' means a public institution of 
                higher education (as defined in section 101(a) of the 
                Higher Education Act of 1965 (20 U.S.C. 1001(a)), or a 
                public vocational school, of the State in which the 
                qualified individual or child resides.
            (2) In general.--The Secretary of Education shall carry out 
        a program of educational assistance for any qualified 
        individual and child of a qualified individual that is 
        comparable to the program of education assistance administered 
        by the Secretary of Veterans Affairs under chapter 33 of title 
        38, United States Code, except that--
                    (A) a qualified individual, and each child of a 
                qualified individual, may receive the educational 
                assistance provided under the program; and
                    (B) the educational assistance shall only be 
                available for use--
                            (i) at a public, in-State institution or 
                        vocational school; or
                            (ii) for a program of training services 
                        included on the most recent list of eligible 
                        training programs issued under section 122(d) 
                        of the Workforce Innovation and Opportunity Act 
                        (29 U.S.C. 3152(d)) by the Governor of the 
                        State in which the qualified individual or 
                        child of a qualified individual resides.
    (i) Appropriation.--Except as provided in subsection (c), out of 
any money in the Treasury not otherwise appropriated, there shall be 
appropriated such sums as are necessary to carry out the purposes of 
this section, to remain available until expended.

SEC. 302. LOCAL REVENUE REPLENISHMENT.

    (a) Definitions.--In this section:
            (1) Eligible county.--The term ``eligible county'' means a 
        county in which--
                    (A) a coal mine or coal power plant is located 
                that, after the date of enactment of this Act, ceases 
                to produce coal or electric power for a period of not 
                less than 180 days; and
                    (B) as of the date of enactment of this Act, not 
                less than 0.1 percent of all jobs are at coal mines or 
                coal power plants, as determined by the Secretary.
            (2) Eligible tribal government.--The term ``eligible Tribal 
        government'' means a Tribal government in the Indian country of 
        which--
                    (A) a coal mine or coal power plant is located 
                that, after the date of enactment of this Act, ceases 
                to produce coal or electric power for a period of not 
                less than 180 days; and
                    (B) as of the date of enactment of this Act, not 
                less than 0.1 percent of all jobs are at coal mines or 
                coal power plants, as determined by the Secretary.
            (3) Indian country.--The term ``Indian country'' has the 
        meaning given the term in section 1151 of title 18, United 
        States Code.
            (4) Local revenue replenishment amount.--
                    (A) In general.--The term ``local revenue 
                replenishment amount'', with respect to an eligible 
                county or eligible Tribal government, means an amount 
                equal to the applicable percentage of the lost revenue 
                amount for the applicable 12-month period.
                    (B) Applicable percentage.--For purposes of 
                subparagraph (A), the term ``applicable percentage'' 
                means an amount (not less than zero), expressed as a 
                percentage, equal to--
                            (i) for the first 12-month period following 
                        the month in which the applicable coal mine or 
                        coal power plant ceased all economic activity, 
                        100 percent; and
                            (ii) for each subsequent 12-month period 
                        following the 12-month period referred to in 
                        clause (i), the applicable percentage for the 
                        preceding 12-month period minus 10 percentage 
                        points.
            (5) Lost revenue amount.--The term ``lost revenue amount'', 
        with respect to an eligible county or eligible Tribal 
        government, means the amount of revenue lost by the eligible 
        county or eligible Tribal government during a 12-month period 
        due to the cessation of production of coal or electric power at 
        the applicable coal mine or coal power plant, including revenue 
        lost by subgovernmental entities within the eligible county or 
        eligible Tribal government, such as school districts and towns, 
        as determined in accordance with subsection (b)(2).
            (6) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury.
            (7) Tribal government.--The term ``Tribal government'' 
        means the governing body of a federally recognized Indian Tribe 
        (as defined in section 151.2 of title 25, Code of Federal 
        Regulations).
    (b) Payments to Eligible Counties and Eligible Tribal 
Governments.--
            (1) In general.--On request of an eligible county or 
        eligible Tribal government submitted to the Office of Energy 
        Veterans Assistance established under section 301 for a 12-
        month period, the Secretary shall pay to the eligible county or 
        eligible Tribal government the local revenue replenishment 
        amount applicable to the 12-month period.
            (2) Determination of lost revenue amount.--
                    (A) In general.--For purposes of subsection (a)(3), 
                the eligible county or eligible Tribal government may 
                estimate the lost revenue amount for the applicable 12-
                month period.
                    (B) Requirement.--
                            (i) In general.--Not later than 90 days 
                        after the last day of the applicable 12-month 
                        period, the eligible county or eligible Tribal 
                        government shall submit to the Secretary for 
                        verification documentation demonstrating the 
                        actual lost revenue amount for the eligible 
                        county or eligible Tribal government.
                            (ii) Payment adjustment.--If the actual 
                        lost revenue amount for a 12-month period is 
                        greater than or less than the lost revenue 
                        amount estimated under subparagraph (A) for 
                        that period, the Secretary shall increase or 
                        decrease, as applicable, the payment made to 
                        the eligible county or eligible Tribal 
                        government under paragraph (1) for the 
                        succeeding 12-month period to reflect the 
                        difference.
            (3) Maintenance of funding.--Payments made to eligible 
        counties or eligible Tribal governments under this section 
        shall supplement (and not supplant) other Federal funding made 
        available to eligible counties or eligible Tribal governments.
            (4) Direct payments.--Payments to eligible counties and 
        eligible Tribal governments made under this section shall be 
        made as direct payments and not as Federal financial 
        assistance.
    (c) Reporting and Certification Requirement.--
            (1) In general.--Not later than 90 days after the date on 
        which an eligible county or an eligible Tribal government 
        receives a payment under this section, the eligible county or 
        eligible Tribal government shall--
                    (A) publicly report any amounts the eligible county 
                or eligible Tribal government has claimed on behalf of 
                any subgovernmental entity in estimating the lost 
                revenue amount for that payment under subsection 
                (b)(2)(A); and
                    (B) certify to the Secretary that any such amounts 
                have been transferred to the subgovernmental entity.
            (2) Failure to report and certify.--If an eligible county 
        or eligible Tribal government fails to comply with the 
        requirements of paragraph (1) by the deadline described in that 
        paragraph, the eligible county or eligible Tribal government 
        shall not be eligible for future payments under this section.
    (d) Mandatory Funding.--There is appropriated to the Secretary to 
carry out this section, out of any funds in the Treasury not otherwise 
appropriated, $3,500,000,000 for each of fiscal years 2022 through 
2031, to remain available until expended.

SEC. 303. ENVIRONMENTAL RESTORATION.

    (a) Abandoned Mine Reclamation Fund.--Section 401 of the Surface 
Mining Control and Reclamation Act of 1977 (30 U.S.C. 1231) is 
amended--
            (1) in subsection (b), in the matter preceding paragraph 
        (1), by inserting ``amounts transferred under subsection (g) 
        and'' before ``amounts deposited''; and
            (2) by adding at the end the following:
    ``(g) Transfer of Amounts to Fund.--
            ``(1) In general.--On October 1, 2022, and on each October 
        1 thereafter through October 1, 2031, the Secretary of the 
        Treasury shall transfer to the fund $1,100,000,000.
            ``(2) Inflation adjustment.--The amount made available 
        under paragraph (1) for each of fiscal years 2024 through 2032 
        shall be adjusted annually to reflect the change in the 
        Consumer Price Index for All Urban Consumers published by the 
        Bureau of Labor Statistics of the Department of Labor.''.
    (b) Coal Ash Cleanup.--
            (1) In general.--There are appropriated to the 
        Administrator of the Environmental Protection Agency, out of 
        any funds in the Treasury not otherwise appropriated, for each 
        of fiscal years 2023 through 2032, to remain available until 
        expended--
                    (A) $2,000,000 to carry out enforcement actions 
                under the Solid Waste Disposal Act (42 U.S.C. 6901 et 
                seq.) relating to coal ash cleanup;
                    (B) $350,000,000 to carry out removals and remedial 
                actions under the Comprehensive Environmental Response, 
                Compensation, and Liability Act of 1980 (42 U.S.C. 9601 
                et seq.) on sites--
                            (i) that contain coal ash or other 
                        hazardous materials relating to the production 
                        of electricity from coal; and
                            (ii)(I) for which there is no responsible 
                        party; or
                            (II) that are owned by rural electric 
                        cooperatives or municipalities, in cases in 
                        which cleanup costs would cause significant 
                        economic harm to ratepayers; and
                    (C) $1,500,000 to carry out the Technical 
                Assistance Services for Communities Program of the 
                Environmental Protection Agency.
            (2) Inflation adjustment.--The amount made available under 
        each of subparagraphs (A), (B), and (C) of paragraph (1) for 
        each of fiscal years 2024 through 2032 shall be adjusted 
        annually to reflect the change in the Consumer Price Index for 
        All Urban Consumers published by the Bureau of Labor Statistics 
        of the Department of Labor.
    (c) Orphaned, Abandoned, or Idled Wells on Federal Land.--Section 
349 of the Energy Policy Act of 2005 (42 U.S.C. 15907) is amended--
            (1) in subsection (g)--
                    (A) in paragraph (1)--
                            (i) by striking ``to facilitate State 
                        efforts'' and inserting ``and Indian Tribes to 
                        facilitate State and Tribal efforts''; and
                            (ii) by striking ``on State or private 
                        land'' and inserting ``on State, Tribal, or 
                        private land'';
                    (B) in paragraph (2)--
                            (i) by striking ``Commission, to assist the 
                        States'' and inserting ``Commission, and Indian 
                        Tribes to assist the States and Indian 
                        Tribes''; and
                            (ii) by striking ``on State and private 
                        land'' and inserting ``on State, Tribal, and 
                        private land, as applicable''; and
                    (C) in paragraph (3)(D), by inserting ``or Tribal'' 
                after ``State'';
            (2) by striking subsection (h) and inserting the following:
    ``(h) Funding.--
            ``(1) In general.--There is appropriated to carry out this 
        section, out of any funds in the Treasury not otherwise 
        appropriated, $800,000,000 for each of fiscal years 2023 
        through 2032, to remain available until expended, of which 
        $100,000,000 shall be used each fiscal year to carry out 
        subsection (g).
            ``(2) Inflation adjustment.--The amount made available 
        under paragraph (1) for each of fiscal years 2024 through 2032 
        shall be adjusted annually to reflect the change in the 
        Consumer Price Index for All Urban Consumers published by the 
        Bureau of Labor Statistics of the Department of Labor.''; and
            (3) by adding at the end the following:
    ``(j) Condition on Use of Funds.--Amounts made available to carry 
out this section shall only be used to remediate, reclaim, or close 
orphaned, abandoned, or idled oil and gas wells for which there is no 
responsible party.''.

SEC. 304. COMMUNITY ASSISTANCE PROGRAMS.

    (a) In General.--There are appropriated, out of any funds in the 
Treasury not otherwise appropriated--
            (1) to the Appalachian Regional Commission for the 
        Partnerships for Opportunity and Workforce and Economic 
        Revitalization (POWER) Initiative--
                    (A) $80,000,000 for fiscal year 2023;
                    (B) $110,000,000 for fiscal year 2024; and
                    (C) $150,000,000 for each of fiscal years 2025 
                through 2032;
            (2) to the Secretary of Commerce for the Assistance for 
        Coal Communities initiative of the Economic Development 
        Administration--
                    (A) $50,000,000 for fiscal year 2023;
                    (B) $70,000,000 for fiscal year 2024; and
                    (C) $90,000,000 for each of fiscal years 2025 
                through 2032; and
            (3) for each of fiscal years 2023 through 2032--
                    (A) $30,000,000 to the Appalachian Regional 
                Commission for the high speed broadband deployment 
                initiative under section 14509 of title 40, United 
                States Code; and
                    (B)(i) $5,000,000 to the Appalachian Regional 
                Commission for salaries and other costs related to 
                hiring additional employees; and
                    (ii) $3,000,000 to the Economic Development 
                Administration for salaries and other costs related to 
                hiring additional employees.
    (b) Inflation Adjustment.--
            (1) In general.--The amount made available under each of 
        paragraphs (1)(C) and (2)(C) of subsection (a) for each of 
        fiscal years 2026 through 2032 shall be adjusted annually to 
        reflect the change in the Consumer Price Index for All Urban 
        Consumers published by the Bureau of Labor Statistics of the 
        Department of Labor.
            (2) Additional adjustments.--The amount made available 
        under each of paragraph (3)(A) and clauses (i) and (ii) of 
        paragraph (3)(B) of subsection (a) for each of fiscal years 
        2024 through 2032 shall be adjusted annually to reflect the 
        change in the Consumer Price Index for All Urban Consumers 
        published by the Bureau of Labor Statistics of the Department 
        of Labor.
    (c) Supplement, Not Supplant.--Amounts made available under 
subsection (a)(3)(B) shall supplement, and not supplant, amounts 
otherwise made available for the programs, initiatives, and purposes 
described in that subsection.
    (d) Assistance to Oil and Gas Communities.--
            (1) In general.--Section 209(c) of the Public Works and 
        Economic Development Act of 1965 (42 U.S.C. 3149(c)) is 
        amended--
                    (A) in paragraph (4), by striking ``or'' at the 
                end;
                    (B) in paragraph (5), by striking the period at the 
                end and inserting ``; or''; and
                    (C) by adding at the end the following:
            ``(6) the loss of jobs, economic activity, or public 
        revenues attributable to a decline in oil, natural gas, or 
        mineral extraction from Federal land and related industries, 
        for activities and programs that support economic 
        diversification, job creation, capital investment, such as 
        environmental remediation and infrastructure development, and 
        workforce development and reemployment opportunities.''.
            (2) Cost sharing.--Section 204(c) of the Public Works and 
        Economic Development Act of 1965 (42 U.S.C. 3144(c)) is amended 
        by adding at the end the following:
            ``(4) Assistance for oil and gas communities.--In the case 
        of a grant under section 209 for a community described in 
        subsection (c)(6) of that section, the Secretary may increase 
        the Federal share up to 100 percent of the cost of the 
        project.''.
            (3) Funding.--Title VII of the Public Works and Economic 
        Development Act of 1965 (42 U.S.C. 3231 et seq.) is amended by 
        adding at the end the following:

``SEC. 705. APPROPRIATIONS FOR OIL AND GAS COMMUNITIES.

    ``(a) In General.--In addition to amounts made available under 
section 701, there is appropriated, out of any funds in the Treasury 
not otherwise appropriated, $200,000,000 for fiscal year 2027 and each 
fiscal year thereafter to carry out section 209(c)(6).
    ``(b) Adjustment.--The amount made available under subsection (a) 
shall be adjusted annually to reflect the change in the Consumer Price 
Index for All Urban Consumers published by the Bureau of Labor 
Statistics of the Department of Labor.''.

       TITLE IV--ASSISTANCE TO ENVIRONMENTAL JUSTICE COMMUNITIES

SEC. 401. ASSISTANCE TO ENVIRONMENTAL JUSTICE COMMUNITIES.

    (a) In General.--For each fiscal year beginning after September 30, 
2022, the amounts appropriated under subsection (b) shall be 
apportioned as follows:
            (1) Energy affordability.--
                    (A) For the low-income home energy assistance 
                program established under the Low-Income Home Energy 
                Assistance Act of 1981 (42 U.S.C. 8621 et seq.), 33 
                percent of such amounts, of which 3 percent shall be 
                allocated to Indian Tribes.
                    (B) For the weatherization assistance program 
                implemented under part A of title IV of the Energy 
                Conservation and Production Act (42 U.S.C. 6861 et 
                seq.), 24 percent of such amounts.
            (2) Pollution reduction in environmental justice 
        communities.--
                    (A) For awarding competitive grants under the State 
                Energy Program established under part D of title III of 
                the Energy Policy and Conservation Act (42 U.S.C. 6321 
                et seq.) to State energy offices to promote distributed 
                energy resources, microgrids, community solar, energy 
                efficiency, energy resilience, and building 
                electrification in environmental justice communities 
                (as defined in section 102(a)), 13 percent of such 
                amounts.
                    (B) For grants under the Environmental Justice 
                Small Grants Program and the Environmental Justice 
                Collaborative Problem-Solving Cooperative Agreement 
                Program (as those programs are in existence on the date 
                of enactment of this Act) of the Environmental 
                Protection Agency, 3 percent of such amounts.
                    (C) For enforcement activities of the Environmental 
                Protection Agency under section 113 of the Clean Air 
                Act (42 U.S.C. 7413), 3 percent of such amounts.
                    (D) For grants under the low or no emission grant 
                program under subsection (c) of section 5339 of title 
                49, United States Code, 8 percent of such amounts, 
                subject to the requirement that the amounts are used 
                only to finance eligible projects under that subsection 
                with respect to zero emission vehicles (as defined in 
                paragraph (1) of that subsection).
                    (E) For grants under subtitle G of title VII of the 
                Energy Policy Act of 2005 (42 U.S.C. 16131 et seq.), 6 
                percent of such amounts.
                    (F) For the urban and community forestry program 
                under section 9 of the Cooperative Forestry Assistance 
                Act of 1978 (16 U.S.C. 2105), 0.5 percent of such 
                amounts.
            (3) Business development and career training.--
                    (A) For the Environmental Workforce and Job 
                Training Grants program established under section 
                104(k)(7) of the Comprehensive Environmental Response, 
                Compensation, and Liability Act of 1980 (42 U.S.C. 
                9604(k)(7)), 1 percent of such amounts.
                    (B) For the Environmental Career Worker Training 
                Program of the National Institute of Environmental 
                Health Sciences established pursuant to section 126(g) 
                of the Superfund Amendments and Reauthorization Act of 
                1986 (29 U.S.C. 655 note; Public Law 99-499), 1 percent 
                of such amounts.
                    (C) For grants under the Minority Science and 
                Engineering Improvement Program under subpart 1 of part 
                E of title III of the Higher Education Act of 1965 (20 
                U.S.C. 1067 et seq.), 1 percent of such amounts.
                    (D) For grants for public works and economic 
                development under section 201 of the Public Works and 
                Economic Development Act of 1965 (42 U.S.C. 3141), 2 
                percent of such amounts.
                    (E) For assistance provided under the microloan 
                program established under section 7(m) of the Small 
                Business Act (15 U.S.C. 636(m)), 1 percent of such 
                amounts.
                    (F) For the Minority Business Development Agency, 
                0.5 percent of such amounts.
            (4) Tribal programs.--
                    (A) For grants under the Indian Environmental 
                General Assistance Program established under section 
                502 of Public Law 95-134 (42 U.S.C. 4368b), 2 percent 
                of such amounts.
                    (B) For grants under the Tribal Climate Resilience 
                Program of the Bureau of Indian Affairs, 1 percent of 
                such amounts.
    (b) Appropriation.--To carry out the purposes of this section, out 
of any funds in the Treasury not otherwise appropriated, there are 
appropriated amounts equal to the fees received into the Treasury under 
subchapter E of chapter 38 of the Internal Revenue Code of 1986 and 
section 102 of this Act, less any amounts refunded or paid under--
            (1) sections 4691(c), 4692(e), and 4695(b) of the Internal 
        Revenue Code of 1986;
            (2) section 6428C of such Code;
            (3) section 401(g) of the Surface Mining Control and 
        Reclamation Act of 1977; and
            (4) sections 201(b), 202, 301, 302, 303(b), and 304 of this 
        Act.

                       TITLE V--OTHER PROVISIONS

SEC. 501. PUBLIC DISCLOSURE OF REVENUES AND EXPENDITURES.

    (a) Establishment of Website.--The Secretary of the Treasury, or 
the Secretary's designee, shall establish a website for purposes of 
making the disclosures described in subsection (b).
    (b) Disclosures.--The Secretary shall make publicly available, on 
an ongoing basis and as frequently as possible, the following 
information:
            (1) The amount and sources of revenue attributable to this 
        Act and the amendments made by this Act.
            (2) The amount of tax savings and benefits received as a 
        result of title II of this Act.

SEC. 502. SEVERABILITY.

    If any provision of this Act or amendment made by this Act, or the 
application of a provision or amendment to any person or circumstance, 
is held to be unconstitutional, the remainder of this Act and 
amendments made by this Act, and the application of the provisions and 
amendment to any person or circumstance, shall not be affected by the 
holding.

SEC. 503. RULE OF CONSTRUCTION.

    Nothing in this Act (or amendment made by this Act) or any 
regulation promulgated under this Act shall be construed so as to 
preempt or supersede any State or local law, regulation, policy, or 
program.

SEC. 504. REMEDIES PRESERVED.

    Compliance with this Act (or any amendment made by this Act) or any 
standard, regulation, or requirement prescribed under this Act shall 
not relieve any person from liability at common law or under State or 
Federal law.
                                 <all>