Environmental Justice Act of 2016

Bill: 114-hr-4645
Sponsor: full_name: Rep. Lewis, John [D-GA-5]
Introduced: 2016-02-26
Policy area: Taxation
Subjects: Employment taxes

Environmental assessment, monitoring, research

Environmental health

Land use and conservation

Lawyers and legal services

Poverty and welfare assistance

Racial and ethnic relations

Tax-exempt organizations

Wages and earnings
Latest action: action_date: 2016-02-26
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2016-02-26
action_desc: Introduced in House
text: <p><strong>Environmental Justice Act of 2016</strong></p> <p>This bill amends the Internal Revenue Code to allow a credit against the employment taxes of a tax-exempt organization equal to 40% of amounts paid or incurred by such organization to support environmental justice communities or projects. The limit on the amount of such credit for a calendar year is $10,000.</p>

tv_txt: I 114th CONGRESS 2d Session H. R. 4645 IN THE HOUSE OF REPRESENTATIVES February 26, 2016 Mr. Lewis introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide support to environmental justice communities and environmental justice projects.

1. Short title This Act may be cited as the Environmental Justice Act of 2016 . 2. Purpose The purpose of this Act is— (1) to ensure that environmental justice communities have the opportunity to participate in developing solutions to environmental blight and health-related problems and to actively participate in developing solutions for their community; (2) to promote the development and maintenance of parks and green open spaces in environmental justice communities; and (3) to encourage not-for-profit organizations, colleges, and universities to assist in environmental justice projects through tax credit incentives. 3. Credit against employment taxes for certain expenses relating to environmental justice communities and environmental justice projects (a) In general Section 3111 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (g) Environmental justice (1) Allowance of credit There shall be allowed as a credit against the tax imposed by subsection (a) on wages paid with respect to employment of all employees of the eligible organization during the calendar year an amount equal to 40 percent of the amount of qualified expenditures of an eligible organization. (2) Limitation The amount allowed as a credit for a calendar year shall not exceed $10,000. (3) Qualified expenditures For purposes of paragraph (1)— (A) In general The term qualified expenditures means amounts paid or incurred by an eligible organization to provide support to environmental justice communities or environmental justice projects. (B) Environmental justice community The term environmental justice community means a community with significant representation of racial or ethnic minorities or low-income populations that experiences, or is at risk of experiencing, a significant or disproportionate burden of environmental stressors, risks, adverse human health effects, or environmental effects. (C) Environmental justice project The term environmental justice project means— (i) assistance with competitive grant writing, (ii) legal aide to advocate for affected communities, (iii) community organizing, (iv) advocacy at public forums, (v) research and human health monitoring, (vi) promotion and development of green space in urban communities, (vii) encouraging public-private partnerships, and (viii) any other project or activity designated by the Secretary. (4) Eligible organization For purposes of this subsection, the term eligible organization means an organization described in section 501(c)(3) and exempt from taxation under section 501(a). (5) Regulations The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out this subsection. . (b) Effective date The amendment made by subsection (a) shall apply to periods after December 31, 2015.