117 S2085 IS: Save Our Future Act
U.S. Senate
2021-06-16
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
1.Short title; table of contents
(a)This Act may be cited as the Save Our Future Act
. (b)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.
<enum>I</enum><header>Fees on Air Pollution</header>
<section id="HBCA96B506E034D028124BC64903BD415"><enum>101.</enum><header>Carbon dioxide and other greenhouse gas emission fees</header>
<subsection id="H01520131FAF048B2A420BAE1264B7221"><enum>(a)</enum><header>In general</header><text><external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/38">Chapter 38</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new subchapter:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="HB171D8B8637C4561AA71D876C2D10F4B"> <subchapter id="H3C08481839EA45BF90A40FFD5F4B6DA5"><enum>E</enum><header>Carbon Dioxide and Other Greenhouse Gas Emission Fees</header> <toc> <toc-entry level="section" idref="H30BBD3A9B3EA49D09D2BF5EE6AD1FEFE">Sec. 4691. Fee for carbon dioxide emissions. </toc-entry> <toc-entry level="section" idref="H3163B64537244582AB40837B5011B560">Sec. 4692. Fee on fluorinated greenhouse gases. </toc-entry> <toc-entry level="section" idref="H2676EA3B8A5A44218EDE5D58361BE092">Sec. 4693. Fee on facilities that emit greenhouse gases from processes other than fossil fuel combustion. </toc-entry> <toc-entry level="section" idref="HAE783847EC2E42C291DB99F06DCEC2E6">Sec. 4694. Methane and associated emissions from the fossil fuel supply chain. </toc-entry> <toc-entry level="section" idref="HD9AA2886352B452E8622879DC31CBB9E">Sec. 4695. Border adjustments for energy-intensive manufactured goods. </toc-entry> <toc-entry level="section" idref="H8222D69EA778435BA6B7FFF90FED50B1">Sec. 4696. Definitions and other rules. </toc-entry></toc> <section id="H30BBD3A9B3EA49D09D2BF5EE6AD1FEFE"><enum>4691.</enum><header>Fee for carbon dioxide emissions</header> <subsection id="H56AEF2625544411F875BEAAE8674FE4A"><enum>(a)</enum><header>In general</header> <paragraph id="HA28D2F9F20864E3D98C8CE2A424F1902"><enum>(1)</enum><header>Fossil fuel products producing carbon emissions</header><text display-inline="yes-display-inline">There is hereby imposed a fee in an amount equal to the applicable amount at the rate specified in paragraph (2) on—</text>
<subparagraph id="HB0C99C298E534F96832D3EB3A395364B"><enum>(A)</enum><text display-inline="yes-display-inline">coal—</text> <clause id="H4084841A34AC4FE083488FBFDBD33A71"><enum>(i)</enum><text display-inline="yes-display-inline">removed from any mine in the United States, or</text></clause>
<clause id="H8B776BDA8A6D4863A401469620DF7246"><enum>(ii)</enum><text>entered into the United States for consumption, use, or warehousing,</text></clause></subparagraph> <subparagraph id="HBAF036F743CB4E3F9457FF8B671B0CC8"><enum>(B)</enum><text>petroleum products—</text>
<clause id="H9B81536C0B4E45CD941C0E402A269E5B"><enum>(i)</enum><text>removed from any refinery,</text></clause> <clause id="HC260C982F91B4A1185EA81DB693F221A"><enum>(ii)</enum><text>removed from any terminal, or</text></clause>
<clause id="H0EC48361BFFA4C75AD37801584E37804"><enum>(iii)</enum><text>entered into the United States for consumption, use, or warehousing, and</text></clause></subparagraph> <subparagraph id="HF65EAB45A3FE4EAC80D1A31144EDB92C" commented="no"><enum>(C)</enum><text>natural gas—</text>
<clause id="H801573496B7343598FB4D658BA7DA8D7" commented="no"><enum>(i)</enum><text>delivered to an end user by any person required to submit form 176 of the Energy Information Administration (or a successor form), or</text></clause> <clause id="H6CF55C889AD44D068EF28170F2DE4337" commented="no"><enum>(ii)</enum><text>sold in the United States by any processor not described in clause (i).</text></clause></subparagraph></paragraph>
<paragraph id="H8DEB3CAD19074BE88989C2BD9655F91D"><enum>(2)</enum><header>Rate</header><text>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 <term>Administrator</term>).</text></paragraph></subsection> <subsection id="HB0B38A1A42F54118ACECDB7FBE35E28F"><enum>(b)</enum><header>Applicable amount</header> <paragraph id="H61874B7D49FB4D579151D90D188E6B18"><enum>(1)</enum><header>In general</header><text>For purposes of this part, the applicable amount is—</text>
<subparagraph id="H130724FCFF114870ADCA37D441356B93"><enum>(A)</enum><text>for calendar year 2023, $54, and</text></subparagraph> <subparagraph id="H868621E7835340E08802D80A6ECA81AF"><enum>(B)</enum><text>subject to paragraph (3), for calendar year 2024 and any subsequent calendar year, the sum of—</text>
<clause id="idF6677071E0D84D5C870150DA0A8939B8"><enum>(i)</enum><text>the product of the amount in effect under this paragraph for the preceding calendar year and 106 percent, and</text></clause> <clause id="id46DAB627804C4F38A86B49E95EB8FD25"><enum>(ii)</enum><text>the inflation adjustment amount determined under paragraph (2).</text></clause></subparagraph></paragraph>
<paragraph commented="no" id="HD94E6EF991C24ECBB82E17B84015F138"><enum>(2)</enum><header>Inflation adjustment amount</header>
<subparagraph commented="no" id="HD44C54D6D8C4473BA9EE40E5BFA1E569"><enum>(A)</enum><header>In general</header><text>The inflation adjustment amount for any calendar year shall be an amount (not less than zero) equal to the product of—</text> <clause commented="no" id="H797C59B259D2456EB012AA2CF7E539C1"><enum>(i)</enum><text>the amount in effect under paragraph (1) for the preceding calendar year, and</text></clause>
<clause commented="no" id="HA66990FEA36F4509B554CC3900C493D0"><enum>(ii)</enum><text>the percentage by which the CPI for the preceding calendar year exceeds the CPI for the second preceding calendar year.</text></clause></subparagraph> <subparagraph commented="no" id="H4EA816738CFA42DB8B462CF0B06A6A84"><enum>(B)</enum><header>CPI</header><text>Rules similar to the rules of paragraphs (4) and (5) of section 1(f) shall apply for purposes of this paragraph.</text></subparagraph></paragraph>
<paragraph commented="no" id="id3CDBF20BACE84A998B0E3665BCBF755F"><enum>(3)</enum><header>Environmental integrity mechanism</header>
<subparagraph commented="no" id="id4DBF3F87EC0A4A1FA9ED9B449CD914E0"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> <subparagraph commented="no" id="idFF5C1B4F93934211AE1D82F0F567F5F4"><enum>(B)</enum><header>Exceeding cumulative emissions target</header><text>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.</text></subparagraph>
<subparagraph commented="no" id="id9DCD01FA6BFB440BBC753E0C274426B3"><enum>(C)</enum><header>Definitions</header><text>In this paragraph:</text> <clause commented="no" id="id6A8BE4891369484499ECDD9335FB90A9"><enum>(i)</enum><header>Applicable period</header><text>The term <term>applicable period</term> means, with respect to any determination made by the Secretary under this paragraph for any calendar year, the period—</text>
<subclause commented="no" id="id34BCC19B99C54FABAFBA0CB2AAAE6650"><enum>(I)</enum><text>beginning on January 1, 2023, and</text></subclause> <subclause commented="no" id="id766387DDF2264040829163A49A979200"><enum>(II)</enum><text>ending on December 31 of the preceding calendar year. </text></subclause></clause>
<clause commented="no" id="id422D0005298D4A7D884F66A2C6A40EAA"><enum>(ii)</enum><header>Cumulative emissions</header><text>The term <term>cumulative emissions</term> 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).</text></clause> <clause commented="no" id="id9AF43644C14142E080EAFB5C23548318"><enum>(iii)</enum><header>Cumulative emissions target</header><text>The term <term>cumulative emissions target</term> means an amount equal to the sum of the annual emissions targets for all years during the applicable period. </text></clause>
<clause commented="no" id="id7E369B6514304B9EA34727FB7234D178"><enum>(iv)</enum><header>Annual emissions target</header><text>The term <term>annual emissions target</term> means, with respect to any calendar year, an amount equal to the product of—</text> <subclause commented="no" id="id70362479F6C241EBB504220D8117C8AA"><enum>(I)</enum><text>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</text></subclause>
<subclause commented="no" id="idB449C0BE843641D3BCF8FEDAC2492662"><enum>(II)</enum><text>the applicable percentage for such year, as determined under paragraph (4).</text></subclause></clause></subparagraph></paragraph> <paragraph commented="no" id="idBF6A2ECBBE114B1C9E9FDF6B0DCF3A1E"><enum>(4)</enum><header>Applicable percentage</header> <subparagraph commented="no" id="idF26CAA5485544C6FA13A3030358C6EB8"><enum>(A)</enum><header>2023</header><text>In the case of calendar year 2023, the applicable percentage shall be 72 percent.</text></subparagraph>
<subparagraph id="id3EF1392D01C444839F4C9CDBC77917A2"><enum>(B)</enum><header>2024 through 2035</header><text>In the case of calendar years 2024 through 2035, the applicable percentage shall be equal to—</text> <clause id="id5E6514DC4C4B4D0BB9D430B62408D587"><enum>(i)</enum><text>the applicable percentage for the preceding year, minus</text></clause>
<clause id="id05C0E3BD66BA420D884E185EE8ECBF7C"><enum>(ii)</enum><text>2 percentage points.</text></clause></subparagraph> <subparagraph id="idD718192FE03C4C1E99FD3D7A4831DE83"><enum>(C)</enum><header>2036 through 2050</header><text>In the case of calendar years 2036 through 2050, the applicable percentage shall be equal to—</text>
<clause id="id3CA2A0096AD34AD6A2A5B16D8EB32A01"><enum>(i)</enum><text>the applicable percentage for the preceding year, minus</text></clause> <clause id="id32603D8CD07141B7B2A71F73E21A190F"><enum>(ii)</enum><text>3.2 percentage points. </text></clause></subparagraph>
<subparagraph id="idB6A2952E076541E490A3013841212172"><enum>(D)</enum><header>After 2050</header><text>In the case of any calendar year beginning after 2050, the applicable percentage shall be equal to zero.</text></subparagraph></paragraph> <paragraph id="id79F1B41F269F4E799CF61977883BE545"><enum>(5)</enum><header>Emissions reporting</header> <subparagraph id="id7F4621ED81A04B86A37A2E137DB84512"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="idA451C6E098044197A7B95816B42C833C"><enum>(B)</enum><header>Methodology</header><text>Not later than January 1, 2023, the Administrator shall prescribe rules for quantifying cumulative emissions under subparagraph (A), which shall—</text> <clause id="idEA9529B97CF44D24ABC6E39E5DDCEBCE"><enum>(i)</enum><text>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,</text></clause>
<clause id="idF3FC97FADB4D4BA78F5B96490CDA70A6"><enum>(ii)</enum><text>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</text></clause> <clause id="id5DB1A827A6614860B09B90CE9C9F210B"><enum>(iii)</enum><text>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.</text></clause></subparagraph>
<subparagraph id="idEF80A9DB6A444C399DD64450F311AABA"><enum>(C)</enum><header>Greenhouse Gas Reporting Program</header><text>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. </text></subparagraph></paragraph> <paragraph commented="no" id="id94A59CC92F534153A947273655F4A8FE"><enum>(6)</enum><header>Rounding</header><text>The applicable amount under this subsection shall be rounded up to the next whole dollar amount.</text></paragraph></subsection>
<subsection id="H692D58E09F2248B4AA1045CCDA484894"><enum>(c)</enum><header>Refunds for capturing carbon dioxide and production of certain goods</header>
<paragraph commented="no" id="H17A61EE645AC438CBB758BD05C64CBB8"><enum>(1)</enum><header>Carbon dioxide capture, utilization, and storage</header>
<subparagraph commented="no" id="H7A11EBF8B0154985825976ECC1395345"><enum>(A)</enum><header>In general</header><text>In the case of a person who—</text> <clause commented="no" id="HB3812205F3C14D94A96EE3B6C1C69733"><enum>(i)</enum><text>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,</text></clause>
<clause commented="no" id="H1A8CC3022DAD49F58354D82430C6139F"><enum>(ii)</enum><text>captures the resulting emitted qualified carbon dioxide at a qualified facility which is owned by such person, and</text></clause> <clause commented="no" id="H8E9AEF72CE574C739349D3DDBADEEC36"><enum>(iii)</enum> <subclause commented="no" display-inline="yes-display-inline" id="HB4C665524275482980AD4EDACC27509A"><enum>(I)</enum><text>disposes of such qualified carbon dioxide in secure storage in compliance with Treasury Decision 9944 (86 Fed. Reg. 4728), or</text></subclause>
<subclause commented="no" id="H1D8A17745235497597FBC30F6EB71F2B" indent="up1"><enum>(II)</enum><text>utilizes such qualified carbon dioxide in a manner provided in subparagraph (D),</text></subclause></clause><continuation-text continuation-text-level="subparagraph">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).</continuation-text></subparagraph> <subparagraph id="HBAC7400E6ED9447FA2C842553C1DCE6F"><enum>(B)</enum><header>Amount of refund</header><text>The amount of the refund under this subparagraph is an amount equal to the product of—</text>
<clause commented="no" id="HD56F1A2F2DEF4F91967C278BFC8727D5"><enum>(i)</enum><text>the applicable amount under subsection (b) for the calendar year in which such qualified carbon dioxide was captured and disposed or utilized, and</text></clause> <clause commented="no" id="H0F8945370DF74B7EAA4679E4002AB3EF"><enum>(ii)</enum><text>the adjusted tons of qualified carbon dioxide captured and disposed or utilized.</text></clause></subparagraph>
<subparagraph commented="no" id="HACC3C1E1060C42AF93561E1853BB4987"><enum>(C)</enum><header>Adjusted total tons</header><text>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.</text></subparagraph> <subparagraph commented="no" id="HA72130C418E6411C968244CD945E6F22"><enum>(D)</enum><header>Requirements</header> <clause commented="no" id="HA685DE7143B64051AF5F78C8822B32D2"><enum>(i)</enum><header>In general</header><text>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.</text></clause>
<clause commented="no" id="HEBC0815A607B41F882E76174A665EF01"><enum>(ii)</enum><header>Recapture</header><text>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.</text></clause> <clause commented="no" id="H71F0A746F63E411FB90D42FB4CD3AF63"><enum>(iii)</enum><header>Utilization</header><text>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.</text></clause>
<clause commented="no" id="idBF95F097F50F4FC6812AF3558AC8A79F"><enum>(iv)</enum><header>Exception</header><text>No refund shall be allowed under this paragraph with respect to any carbon dioxide which is utilized in—</text> <subclause commented="no" id="idFC5B0DC8E00E48CE90243C23DA116858"><enum>(I)</enum><text>enhanced oil or gas recovery, or </text></subclause>
<subclause commented="no" id="idE1D4E3D21D5A4F37BBE15198D1E7CCE8"><enum>(II)</enum><text>the production of fuels or any other substance which will be combusted or otherwise release greenhouse gases into the atmosphere.</text></subclause></clause></subparagraph> <subparagraph commented="no" id="H536C6CC9686E4D8DA5769F9A91528853"><enum>(E)</enum><header>Qualified carbon dioxide; qualified facility</header><text>For purposes of this paragraph—</text>
<clause commented="no" id="H19FD9160D3CB4EBE96E6FC33EEFE57F3"><enum>(i)</enum><header>Qualified carbon dioxide</header>
<subclause commented="no" id="id43DB09EF307C4E66A9CE501864C4828B"><enum>(I)</enum><header>In general</header><text>The term <term>qualified carbon dioxide</term> means carbon dioxide captured from an industrial source which—</text> <item commented="no" id="idB9470BD3589C4929BC67A061EA4AA355"><enum>(aa)</enum><text>would otherwise be released into the atmosphere as industrial emission of greenhouse gas, and</text></item>
<item commented="no" id="id8F1839D9CF464959A598659A084ED05E"><enum>(bb)</enum><text>is measured at the source of capture and verified at the point of disposal, injection, or utilization.</text></item></subclause> <subclause commented="no" id="id32DC5737DCA54F37AD585D2A312A007F"><enum>(II)</enum><header>Recycled carbon dioxide</header><text>The term <term>qualified carbon dioxide</term> 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.</text></subclause></clause>
<clause commented="no" id="HC30293702B2A4C06B0CB5FC4CB719BCC"><enum>(ii)</enum><header>Qualified facility</header><text>The term <term>qualified facility</term> means any industrial facility at which carbon capture equipment is placed in service.</text></clause></subparagraph></paragraph> <paragraph commented="no" id="H9CC7916352ED4AD787939D0334544DC8"><enum>(2)</enum><header>Manufacture of certain goods</header><text><?xm-replace_text text?></text>
<subparagraph commented="no" id="idA11444EB18E44E4FBFB323DD03CDBB06"><enum>(A)</enum><header>In general</header><text>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—</text> <clause commented="no" id="H4486C9D89B084AEA9430B698E0503564"><enum>(i)</enum><text>an amount equal to the applicable amount under subsection (b) for the calendar year in which such good was produced, and</text></clause>
<clause commented="no" id="H295E917DE051449FA515FC7692176483"><enum>(ii)</enum><text>the total tons of carbon dioxide that would have otherwise been emitted through the combustion of such coal, petroleum product, or gas.</text></clause></subparagraph> <subparagraph commented="no" id="id0CEFF4E4B27E4A6FADC2309B3D9F7EF1"><enum>(B)</enum><header>Exclusion</header><text>The products described in this subparagraph are—</text>
<clause commented="no" id="id0966CAF7EEB447DFB0B933F7D4AE3C4F"><enum>(i)</enum><text>single-use plastic products (as defined in section 4696(a)(8)), and</text></clause> <clause commented="no" id="idE5DD808E0E124A78A8EEC5A459B3A85A"><enum>(ii)</enum><text>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).</text></clause></subparagraph></paragraph>
<paragraph commented="no" id="HFAB925E81ECF4176B0E37FB55B921671"><enum>(3)</enum><header>Exports</header><text>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).</text></paragraph></subsection></section> <section commented="no" id="H3163B64537244582AB40837B5011B560"><enum>4692.</enum><header>Fee on fluorinated greenhouse gases</header> <subsection commented="no" id="H93255D299188454C8CE263BF781CB6AF"><enum>(a)</enum><header>In general</header><text>There is hereby imposed a fee in an amount determined under subsection (b) on fluorinated greenhouse gases—</text>
<paragraph commented="no" id="H7B1ABA17BE4F483AAE8D76EED527D56B"><enum>(1)</enum><text>produced at a fluorinated greenhouse gas production facility, or</text></paragraph> <paragraph commented="no" id="H927EDE9624FD4D3DAF260A5FED7852FF"><enum>(2)</enum><text>imported into the United States by a fluorinated greenhouse gas importer.</text></paragraph></subsection>
<subsection commented="no" id="HFD5F3C96BA954319B3CB06B4414D7D78"><enum>(b)</enum><header>Amount of fee</header><text display-inline="yes-display-inline">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.</text></subsection> <subsection commented="no" id="H11D01B7FE6BB40F0B1DE80AFAB2725B1"><enum>(c)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section—</text>
<paragraph id="H248159604BDE44D0B81ADA840D5DED5F"><enum>(1)</enum><header>Fluorinated greenhouse gases</header><text display-inline="yes-display-inline">The term <term>fluorinated greenhouse gases</term> 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.</text></paragraph> <paragraph commented="no" id="H6C87B4DFC95A410BB9002ECD7636711E"><enum>(2)</enum><header>Fluorinated greenhouse gas production facility</header><text>The term <term>fluorinated greenhouse gas production facility</term> 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 <short-title>Save Our Future Act</short-title>.</text></paragraph>
<paragraph commented="no" id="HAD916B610AA14DEB8944977F6FC862C0"><enum>(3)</enum><header>Fluorinated greenhouse gas importer</header><text>The term <term>fluorinated greenhouse gas importer</term> means any importer who is included under—</text> <subparagraph commented="no" id="HF2BA5E174EDF45478EA3303A89DCE9C9"><enum>(A)</enum><text>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 <short-title>Save Our Future Act</short-title>, or</text></subparagraph>
<subparagraph commented="no" id="HEB48D5CD02DA467D90F593B00774FC44"><enum>(B)</enum><text>the source category under subpart QQ of such part (as so in effect).</text></subparagraph></paragraph> <paragraph id="HB6967420363D4E0B84668EB0D99D7AAB"><enum>(4)</enum><header>Applicable percentage</header><text>The term <term>applicable percentage</term> means the percentage determined in accordance with the following table:</text>
<table blank-lines-before="1" align-to-level="section" colsep="1" frame="topbot" line-rules="hor-ver" rowsep="0" rule-weights="4.4.4.0.0.0" table-template-name="Generic: 2 text, 1st longer" table-type="">
<tgroup cols="2" grid-typeface="1.1" no-carding="1" rowsep="0" thead-tbody-ldg-size="10.10.12"><colspec coldef="txt" colname="column1" colwidth="451pts" min-data-value="200" rowsep="0"/><colspec coldef="fig" colname="column2" colwidth="87pts" min-data-value="15"/><thead>
<row><entry align="center" colname="column1" morerows="0" namest="column1" rowsep="1">In the case of any taxable year<linebreak/> beginning in calendar year:</entry><entry align="center" colname="column2" morerows="0" namest="column2" rowsep="1">The applicable percentage is:</entry></row></thead>
<tbody>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2023</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">10 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2024</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">20 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2025</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">30 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2026</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">40 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2027</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">50 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2028</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">60 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2029</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">70 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2030</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">80 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2031</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">90 percent</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" rowsep="0" stub-definition="txt-ldr" stub-hierarchy="1">2032 or thereafter</entry><entry align="right" colname="column2" leader-modify="clr-ldr" rowsep="0">100 percent.</entry></row></tbody></tgroup></table></paragraph></subsection>
<subsection commented="no" id="HCAFD45986C8042A3BA8948286C609273"><enum>(d)</enum><header>Exemption for exports</header><text>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.</text></subsection> <subsection id="H5DD22A2B9ABC484B9527451DCB79EDE0"><enum>(e)</enum><header>Refund for consumptive uses and destruction</header><text>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—</text>
<paragraph id="H73F7C2AB7E39464EAF92DF340664DADE"><enum>(1)</enum><text>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</text></paragraph> <paragraph id="H50806654E0A747788581A7551CD7C00E"><enum>(2)</enum><text>the excess (if any) of—</text>
<subparagraph id="H2E539934873B4840B63B94E81E8BDE51"><enum>(A)</enum><text>the total carbon dioxide equivalent of the fluorinated greenhouse gases used or destroyed, over</text></subparagraph> <subparagraph id="HB64B9F74A0904E5A8EADF6EBBFA84217"><enum>(B)</enum><text>the total carbon dioxide equivalent of any fluorinated greenhouse gases created as the result of the transformation or destruction process.</text></subparagraph></paragraph></subsection></section>
<section commented="no" id="H2676EA3B8A5A44218EDE5D58361BE092"><enum>4693.</enum><header>Fee on facilities that emit greenhouse gases from processes other than fossil fuel combustion</header>
<subsection commented="no" id="idDA4F2355D779412DAB8473B953F34E4A"><enum>(a)</enum><header>In general</header><text>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—</text> <paragraph commented="no" id="id1A385F6F88EA49A389B6D811BCC3F6F9"><enum>(1)</enum><text>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 <short-title>Save Our Future Act</short-title>, and</text></paragraph>
<paragraph id="id37731910F8034D28A282E0C905DB431E"><enum>(2)</enum><text>emitted during the previous calendar year greenhouse gases other than through the production or combustion of coal, petroleum products, and natural gas.</text></paragraph></subsection> <subsection id="id8EFDF0C881434C0DB9D65146FB9CFC2A"><enum>(b)</enum><header>Exclusion</header><text>This section shall not apply with respect to any greenhouse gases—</text>
<paragraph id="id60D85B8975474C11896ECF2E3499DB84" commented="no"><enum>(1)</enum><text>which are emitted by any agricultural entity from the growing of crops or the raising of livestock, or </text></paragraph> <paragraph id="idD5A2FE45847D4683BF5AC1C9DC78055B" commented="no"><enum>(2)</enum><text>if such greenhouse gases are subject to a fee under section 4694.</text></paragraph></subsection></section>
<section commented="no" id="HAE783847EC2E42C291DB99F06DCEC2E6"><enum>4694.</enum><header>Methane and associated emissions from the fossil fuel supply chain</header>
<subsection commented="no" id="H3BAD953DEF9645CD9948B0404DA18783"><enum>(a)</enum><header>Reporting program</header>
<paragraph commented="no" id="HE218B883862A407C997AAD619FA74078"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph> <paragraph commented="no" id="HAD5A0252C1AD44D9A90D054E84188E9C"><enum>(2)</enum><header>Annual report</header><text>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—</text>
<subparagraph commented="no" id="H735A7D084263494C945C43271CBBAD53"><enum>(A)</enum><text>identification of all major source categories of associated emissions, and</text></subparagraph> <subparagraph commented="no" id="HBC7BBA29EE26476E8896C3821332542A"><enum>(B)</enum><text>the total amount, expressed in tons of carbon dioxide equivalent, of—</text>
<clause commented="no" id="HA5407444350240C8B7EB9939A264C98C"><enum>(i)</enum><text>methane and other greenhouse gases emitted across the coal supply chain within the United States during the preceding calendar year,</text></clause> <clause commented="no" id="HF5C09486510B40E292CE37A927A2C515"><enum>(ii)</enum><text>methane and other greenhouse gases emitted across the petroleum products supply chain within the United States during the preceding calendar year, and</text></clause>
<clause commented="no" id="H45112BE0406941FC92202C9FAA66AFC9"><enum>(iii)</enum><text>methane and other greenhouse gases emitted across the natural gas supply chain within the United States during the preceding calendar year.</text></clause></subparagraph></paragraph></subsection> <subsection id="id473fa89b8dd24f69984882aabce22855"><enum>(b)</enum><header>Supplementary fee for methane and associated emissions</header> <paragraph id="id05a2c6ab98a4497c9a9567b9290dfd1c"><enum>(1)</enum><header>Coal</header> <subparagraph id="idE464ACA3ACD245E482D74775215983CE"><enum>(A)</enum><header>In general</header><text>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 <quote>Administrator</quote>), consistent with the methodology and requirements of the Greenhouse Gas Reporting Program of the Environmental Protection Agency (referred to in this subsection as the <quote>Program</quote>).</text></subparagraph>
<subparagraph id="id33afba91d9174a93b4424949e8a193a2"><enum>(B)</enum><header>Deadline</header><text>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.</text></subparagraph> <subparagraph id="id920fc00a9da54850bb632c0d07ba4c58"><enum>(C)</enum><header>Requirement</header><text>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.</text></subparagraph>
<subparagraph id="id029e87956d79422183997c1314c1109f"><enum>(D)</enum><header>Fee</header><text>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—</text> <clause id="id5089133933854FFF83385AAD5E8ED022"><enum>(i)</enum><text>the applicable amount determined under section 4691(b) per ton of carbon dioxide equivalent; and </text></clause>
<clause id="id202D8938EDF649CF82D8E64EA997E4A6"><enum>(ii)</enum><text>the total carbon dioxide equivalent tons of methane and other associated emissions reported by the operator in the report.</text></clause></subparagraph></paragraph> <paragraph id="ida182d9437e1140e29eb742fab9fc7466"><enum>(2)</enum><header>Petroleum products</header> <subparagraph id="id9CF85743675A4C328315258F9F9379F4"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="idf85cfa814972439389437b28ca670a2e"><enum>(B)</enum><header>Inclusion</header><text>Each annual report under subparagraph (A) shall include emissions from low frequency, high emission events.</text></subparagraph> <subparagraph id="id54D5B36D8AC94B96984FD361744421B1"><enum>(C)</enum><header>Deadline</header><text>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.</text></subparagraph>
<subparagraph id="id07532D54BAC9467CB2DAB3F4E497E736"><enum>(D)</enum><header>Requirement</header><text>The Administrator shall develop a reporting methodology for—</text> <clause id="id2F181A6BCC70444983E0C65411256A2D"><enum>(i)</enum><text>any smaller oil well operators not required as of the date of enactment of this section to report emissions under the Program; and</text></clause>
<clause id="idD499016983774A1A9F8A7B69CA114054"><enum>(ii)</enum><text>low frequency, high emission events.</text></clause></subparagraph> <subparagraph id="id130D1D7323C8448C99D24BB96C61DC46"><enum>(E)</enum><header>Fee</header><text>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—</text>
<clause id="idA1C0895D80A84F6391D51329E1504F54"><enum>(i)</enum><text>the applicable amount determined under section 4691(b) per ton of carbon dioxide equivalent; and </text></clause> <clause id="idF5EF2CFB72D74535BBCBDFD176B84EB3"><enum>(ii)</enum><text>the total carbon dioxide equivalent tons of methane and other associated emissions reported by the operator or entity in the report. </text></clause></subparagraph></paragraph>
<paragraph id="idF9A36DECB2AE4C0891BE3E5B9EF13084"><enum>(3)</enum><header>Natural gas</header>
<subparagraph id="id440AA4A6983E4CB5B56AB383662AFC4B"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> <subparagraph id="id481660495ACD44BDBE79B9ED98FBD947"><enum>(B)</enum><header>Inclusion</header><text>Each annual report under subparagraph (A) shall include emissions from low frequency, high emission events. </text></subparagraph>
<subparagraph id="idD14C35F995B84A13B077188F0E0B9F1D"><enum>(C)</enum><header>Deadline</header><text>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. </text></subparagraph> <subparagraph id="id16BAE121D7594BAA912DE65EC5FFA789"><enum>(D)</enum><header>Requirement</header><text>The Administrator shall develop a reporting methodology for—</text>
<clause id="id279476101FA74290B9236F814D96B528"><enum>(i)</enum><text>any smaller gas well operators not required as of the date of enactment of this section to report emissions under the Program; and</text></clause> <clause id="id7AE4220DD12C47089728F3676869EA39"><enum>(ii)</enum><text>low frequency, high emission events.</text></clause></subparagraph>
<subparagraph id="idA462BA758D8745B782D06B019AD0B879"><enum>(E)</enum><header>Fee</header><text>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—</text> <clause id="id529C0EC9B7064A85AE4B34C6ABB08090"><enum>(i)</enum><text>the applicable amount determined under section 4691(b) per ton of carbon dioxide equivalent; and </text></clause>
<clause id="idB44FC10184C648CEB61E5F053E916E8E"><enum>(ii)</enum><text>the total carbon dioxide equivalent tons of methane and other associated emissions reported by the operator or entity in the report.</text></clause></subparagraph></paragraph> <paragraph commented="no" id="id105E4DBCBF224367ABCC8F3208BFCE9E"><enum>(4)</enum><header>Imports</header> <subparagraph commented="no" id="id7C4A5C4FACCE4743BFC810B04CDA0BCA"><enum>(A)</enum><header>In general</header><text>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 <term>applicable product</term>) 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).</text></subparagraph>
<subparagraph commented="no" id="idD3B09272369A4A5EA4BEDA32BFF96519"><enum>(B)</enum><header>Election</header><text>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.</text></subparagraph></paragraph></subsection></section> <section commented="no" id="HD9AA2886352B452E8622879DC31CBB9E"><enum>4695.</enum><header>Border adjustments for energy-intensive manufactured goods</header> <subsection commented="no" id="HC66BCC257B2E477FABD076056A12A510"><enum>(a)</enum><header>Purpose</header><text>The purpose of this section is to ensure the environmental effectiveness of this subchapter.</text></subsection>
<subsection commented="no" id="HF4E3F16802CB4DD78B739297F5F72792"><enum>(b)</enum><header>Exports</header>
<paragraph commented="no" id="H6D2C6D63E7604863891CB331D2CD86BD"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> <paragraph commented="no" id="H987437C4807745468FCCA0E7E18CEC6D"><enum>(2)</enum><header>Determination of refund</header><text>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.</text></paragraph></subsection>
<subsection id="HED539D35CBF742F894EE22EEAFAD5985"><enum>(c)</enum><header>Imports</header>
<paragraph commented="no" id="H2657BC11286A486D84D4A2F1E40C9B1D"><enum>(1)</enum><header>Imposition of equivalency fee</header>
<subparagraph commented="no" id="id0FFFF6181CB64D3B995478B01D637FB1"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph> <subparagraph commented="no" id="id68845393B8994D23BF1CAE2B1ABD8252"><enum>(B)</enum><header>Determination of fee</header> <clause commented="no" id="idF3A417F4037D4EE1B0422C97EE85D82B"><enum>(i)</enum><header>In general</header><text>Subject to clause (ii), the amount of the equivalency fee under subparagraph (A) shall be an amount equal to the product of—</text>
<subclause commented="no" id="id942AF6D76D32481EBD5084FE488469A9"><enum>(I)</enum><text>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</text></subclause> <subclause commented="no" id="id6E78671A6AC44A4C8BED72F31AA3574A"><enum>(II)</enum><text>an amount equal to the quotient of—</text>
<item commented="no" id="id2F5D80FFF89E4B21A37A5C05B8796D2E"><enum>(aa)</enum><text>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</text></item> <item commented="no" id="idDA149A2EFF8E4A178C8B18E9D97BF504"><enum>(bb)</enum><text>the average economy-wide carbon intensity of the United States (as so determined).</text></item></subclause></clause>
<clause commented="no" id="id3B135F27D24E43999C699CD0F4C48FBD"><enum>(ii)</enum><header>Alternative calculations</header>
<subclause commented="no" id="id23E4A584A0594C4B94BD67DFF0AEB779"><enum>(I)</enum><header>Industry-specific data</header><text>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 <quote>industry-specific</quote> for <quote>economy-wide</quote> each place it appears.</text></subclause> <subclause commented="no" id="idD6D64348984F4EF4A1A35B13C9FA40F3"><enum>(II)</enum><header>Election</header><text>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—</text>
<item commented="no" id="id4D2A6EC45F4747159024F619D71C7E83"><enum>(aa)</enum><text>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</text></item> <item commented="no" id="id10B716E8BCFA4ACBBBA6EDCD1B8E50EE"><enum>(bb)</enum><text>an amount equal to the quotient of—</text>
<subitem commented="no" id="idD01BCDC3A6204536AF82B09512B381D0"><enum>(AA)</enum><text>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 </text></subitem> <subitem commented="no" id="idFC872371643F4E86AB874DA55A7F589F"><enum>(BB)</enum><text>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.</text></subitem></item></subclause></clause></subparagraph></paragraph>
<paragraph commented="no" id="H34D76728343B4CEBB19923DA8FCCB79E"><enum>(2)</enum><header>Reduction in fee</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> <subsection commented="no" id="HA3A95CB0E15042118CA2124EBD00A64C"><enum>(d)</enum><header>Treatment of alternative policies as fees</header><text>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).</text></subsection>
<subsection id="HA54E466B9EBD4B618C5E1CB848DADA17"><enum>(e)</enum><header>Regulatory authority</header>
<paragraph id="HE097B59FA1A643FC88308E6BF91E0F65"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> <paragraph id="H866F05B8D6264A34893788F4B0858555"><enum>(2)</enum><header>Treaties</header><text>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.</text></paragraph></subsection></section>
<section id="H8222D69EA778435BA6B7FFF90FED50B1"><enum>4696.</enum><header>Definitions and other rules</header>
<subsection id="H7969D04F8F02429FB188B42894577253"><enum>(a)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this subchapter:</text> <paragraph id="H48B48EEC50324C92B3598DD7A96E7089"><enum>(1)</enum><header>Associated emissions</header><text>The term <term>associated emissions</term> means greenhouse gas emissions attributable to venting, flaring, and leakage across the supply chain or any other incidental process.</text></paragraph>
<paragraph id="id202FF2D1299747839749FCFEC46A85B7"><enum>(2)</enum><header>Carbon dioxide equivalent</header><text><?xm-replace_text text?></text> <subparagraph id="idB43DB03CC1EF456A876B660855F324CD"><enum>(A)</enum><header>In general</header><text>Subject to subparagraph (B), the term <term>carbon dioxide equivalent</term> 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 <short-title>Save Our Future Act</short-title>.</text></subparagraph>
<subparagraph id="id77ACD77FE2894BC79F4E9E1AE835C845"><enum>(B)</enum><header>Exception</header><text>In the case of methane, the term <term>carbon dioxide equivalent</term> 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. </text></subparagraph></paragraph> <paragraph commented="no" id="H87AD0990CDDB4FE8BF7A029B95A44306"><enum>(3)</enum><header>Coal</header><text>The term <term>coal</term> has the same meaning given such term under section 48A(c)(4).</text></paragraph>
<paragraph commented="no" id="H8C7C9C36983743C6BD40F0AC013B47C7"><enum>(4)</enum><header>Energy-intensive manufactured good</header>
<subparagraph commented="no" id="H885964E3A44D442AB670BEE27C0ADA3D"><enum>(A)</enum><header>In general</header><text>The term <term>energy-intensive manufactured good</term> 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.</text></subparagraph> <subparagraph commented="no" id="H452890E1CF5E4A849F858A5575D75005"><enum>(B)</enum><header>List of energy-intensive manufactured goods</header> <clause commented="no" id="HD417EE60BA7D4DF8AFFE8283FD31D87B"><enum>(i)</enum><header>Initial list</header><text>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.</text></clause>
<clause commented="no" id="H4527D01D77D144D8809A88373EE4DA02"><enum>(ii)</enum><header>Updates</header><text>Not less frequently than annually, the Secretary shall update the list published under this subparagraph.</text></clause></subparagraph></paragraph> <paragraph commented="no" id="id17F490EBABDC410BB921D9097505CE2A"><enum>(5)</enum><header>Greenhouse gas</header><text>The term <term>greenhouse gas</term> 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 <short-title>Save Our Future Act</short-title>.</text></paragraph>
<paragraph commented="no" id="H07B22B2832F04ED4A30BBF1D1D49FF59"><enum>(6)</enum><header>Natural gas</header><text>The term <term>natural gas</term> means—</text> <subparagraph commented="no" id="id8B932ADEFDCB44B4A97E91EEAF886F73"><enum>(A)</enum><text>any product described in section 613A(e)(2), and</text></subparagraph>
<subparagraph commented="no" id="idD4316D36AF0E46A58DF5831D6FD5EFCE"><enum>(B)</enum><text>any natural gas liquids produced during natural gas extraction, including ethane, propane, normal butane, isobutene, pentanes, and other hydrocarbons.</text></subparagraph></paragraph> <paragraph commented="no" id="idE9CA2A379374425EBF5D9949F8FF355A"><enum>(7)</enum><header>Petroleum product</header><text>The term <term>petroleum product</term> 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.</text></paragraph>
<paragraph commented="no" id="idAB28495AAB814DA2894E0F2D1CD85F2E"><enum>(8)</enum><header>Single-use plastic product</header><text>The term <term>single-use plastic product</term> 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.</text></paragraph> <paragraph id="H777B83BBAE854896812D038444273166"><enum>(9)</enum><header>Supply chain</header><text>The term <term>supply chain</term> 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.</text></paragraph>
<paragraph id="HB0A7B6D3B5034C84A27A52BE09CECE75"><enum>(10)</enum><header>Ton</header>
<subparagraph id="H86BDCE734398412E8ADC989D7BCC97D3"><enum>(A)</enum><header>In general</header><text>The term <term>ton</term> means 1,000 kilograms. In the case of any greenhouse gas which is a gas, the term <term>ton</term> means the amount of such gas in cubic meters which is the equivalent of 1,000 kilograms on a molecular weight basis.</text></subparagraph> <subparagraph id="HC804F4E0EFA74F75BAFA5A455797BD87"><enum>(B)</enum><header>Fractional part of ton</header><text>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.</text></subparagraph></paragraph>
<paragraph id="H39F63DA3A1694963BD50C2D78B1AA77A"><enum>(11)</enum><header>United States</header><text>The term <term>United States</term> has the meaning given such term by section 4612(a)(4).</text></paragraph></subsection> <subsection id="HD6538915337B4CE5A2924B27EEF1E1AE"><enum>(b)</enum><header>Other rules</header> <paragraph commented="no" display-inline="no-display-inline" id="H8DB7D9D76B5F49B49C67703DAB167DCD"><enum>(1)</enum><header display-inline="yes-display-inline">Assessment and collection</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="HC5B143004A434F55980C41D1572CBDD6"><enum>(2)</enum><header>Regulations</header><text>The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this subchapter.</text></paragraph></subsection></section></subchapter><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H90854F397F534E2A9918663AC2225F86"><enum>(b)</enum><header>Clerical amendment</header><text>The table of subchapters for <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/38">chapter 38</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:</text>
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<toc>
<toc-entry idref="H3C08481839EA45BF90A40FFD5F4B6DA5" level="subchapter">Subchapter E—Carbon Dioxide and Other Greenhouse Gas Emission Fees</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H57EC568D2E1045EEB05C3DE4CEE447B9"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to periods beginning after December 31, 2022.</text></subsection></section> <section id="idCD8119C1041F4609821C8FEDEEBFC96A"><enum>102.</enum><header>Fees on criteria air pollutants</header> <subsection id="id84E6ED6C13F2489781F94957D71391AE"><enum>(a)</enum><header>Definitions</header><text>In this section:</text>
<paragraph id="idD05716261CF84DB39A6B9341C73572DF"><enum>(1)</enum><header>Administrator</header><text>The term <term>Administrator</term> means Administrator of the Environmental Protection Agency.</text></paragraph> <paragraph id="id1a835b32951a4dcba066b08de0da7159"><enum>(2)</enum><header>Community of color</header><text>The term <term>community of color</term> 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:</text>
<subparagraph id="id0ed18839248249e7adf915441d7d57fc"><enum>(A)</enum><text>Black.</text></subparagraph> <subparagraph id="id075fe75cd0ee400b98908f0580eeabea"><enum>(B)</enum><text>African American.</text></subparagraph>
<subparagraph id="id3a36c2f60d4846a99d0ecf545413374c"><enum>(C)</enum><text>Asian.</text></subparagraph> <subparagraph id="id447af55a6b58429b8a780d6c91981011"><enum>(D)</enum><text>Native American.</text></subparagraph>
<subparagraph id="idad227406c4574aee8236e7e3c10221b7"><enum>(E)</enum><text>Other non-White race.</text></subparagraph> <subparagraph id="ida0e29241f42846aab2d47d931871512d"><enum>(F)</enum><text>Hispanic.</text></subparagraph>
<subparagraph id="idfe8326b96689407587deb5599d6b19ed"><enum>(G)</enum><text>Latino.</text></subparagraph> <subparagraph id="idc80eb9d658bd44e5aba23e34bd97efb0"><enum>(H)</enum><text>Linguistically isolated. </text></subparagraph></paragraph>
<paragraph id="id89FA150D0AB64B15AE9D2A797313C118"><enum>(3)</enum><header>Criteria air pollutant</header><text>The term <term>criteria air pollutant</term> is within the meaning of the Clean Air Act (<external-xref legal-doc="usc" parsable-cite="usc/42/7401">42 U.S.C. 7401 et seq.</external-xref>).</text></paragraph> <paragraph id="idD95F3C96DB8740A49754E03B30DD6C3D"><enum>(4)</enum><header>Environmental justice community</header><text>The term <term>environmental justice community</term> means—</text>
<subparagraph id="idEDFA44559BD742549A6DF243C718C949"><enum>(A)</enum><text>a community of color; </text></subparagraph> <subparagraph id="id4F42FC0BC190414ABFAC83EB9405B6C7"><enum>(B)</enum><text>a low-income community; and</text></subparagraph>
<subparagraph id="idFE30C38629B54BEEBC9156B68FA2003C"><enum>(C)</enum><text>a Tribal or indigenous community.</text></subparagraph></paragraph> <paragraph id="idBC83E68B80AB4A4197E5DCB5B41F4CCE"><enum>(5)</enum><header>Indian Tribe</header><text>The term <term>Indian Tribe</term> has the meaning given the term in section 4 of the Indian Self-Determination and Education Assistance Act (<external-xref legal-doc="usc" parsable-cite="usc/25/5304">25 U.S.C. 5304</external-xref>).</text></paragraph>
<paragraph id="idfa44f72cc4604b30901b035c4348c0ec"><enum>(6)</enum><header>Low-income community</header><text>The term <term>low-income community</term> means a census tract in which—</text> <subparagraph id="id2967C9FD7B374660BE72B3ADDC7B568B"><enum>(A)</enum><text>the poverty rate is at least 20 percent; or</text></subparagraph>
<subparagraph id="id4FC80F4F2EE6403493EA6BF802B55D5D"><enum>(B)</enum><text>the median family income does not exceed—</text> <clause id="id0C21BB777E154A76AEAC047640ADB316"><enum>(i)</enum><text>if the census tract is not located within a metropolitan area, 80 percent of the statewide median income; or</text></clause>
<clause id="idA061EC6BC95D402C8CF7CC6D5942BAE0"><enum>(ii)</enum><text>if the census tract is located within a metropolitan area, 80 percent of the greater of—</text> <subclause id="id7E65FBC8CB9D4E6A98AFB82BF57555BC"><enum>(I)</enum><text>the statewide median income; and</text></subclause>
<subclause id="id6C0434301D90426EAC1DE11E1F587C55"><enum>(II)</enum><text>the median income of the metropolitan area.</text></subclause></clause></subparagraph></paragraph> <paragraph id="id1B7F8B5ABA8047BDBEAB351BE406778D"><enum>(7)</enum><header>Major source</header><text>The term <term>major source</term> has the meaning given the term in section 501 of the Clean Air Act (<external-xref legal-doc="usc" parsable-cite="usc/42/7661">42 U.S.C. 7661</external-xref>).</text></paragraph>
<paragraph id="id34C62123BB5D43399E069185B3808C8C"><enum>(8)</enum><header>Native American</header><text>The term <term>Native American</term> means—</text> <subparagraph id="id6AAC2D21BD034B2A9E168739D4E836C6"><enum>(A)</enum><text>an Indian (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (<external-xref legal-doc="usc" parsable-cite="usc/25/5304">25 U.S.C. 5304</external-xref>));</text></subparagraph>
<subparagraph id="id7CDB62CC794D41DDB4848FDAD38D5620"><enum>(B)</enum><text>a native Hawaiian (as defined in section 201(a) of the Hawaiian Homes Commission Act, 1920 (42 Stat. 108, chapter 42));</text></subparagraph> <subparagraph id="idB387380A97394060918EBBD67416A86E"><enum>(C)</enum><text>a Native (as defined in section 3 of the Alaska Native Claims Settlement Act (<external-xref legal-doc="usc" parsable-cite="usc/43/1602">43 U.S.C. 1602</external-xref>)); and</text></subparagraph>
<subparagraph id="id061330D1706842C38849056E02595AB8"><enum>(D)</enum><text>a Native American Pacific Islander (as defined in section 815 of the Native American Programs Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/42/2992c">42 U.S.C. 2992c</external-xref>)).</text></subparagraph></paragraph> <paragraph id="idC98609104102459498A7933F7A61532B"><enum>(9)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of the Treasury.</text></paragraph>
<paragraph id="idbd9cb76d8b1e496882368681aa20ac54"><enum>(10)</enum><header>Tribal or indigenous community</header><text>The term <term>Tribal or indigenous community</term> refers to a population of individuals who are members of—</text> <subparagraph id="id8E02D01391284CCBAB55169FD1BD5F69"><enum>(A)</enum><text>an Indian Tribe;</text></subparagraph>
<subparagraph id="id6256c36e137e4c80ad5a52143f0468a2"><enum>(B)</enum><text>an Alaska Native or Native Hawaiian community or organization; or</text></subparagraph> <subparagraph id="idd6d7621e22124df0982d898fb6d583e0"><enum>(C)</enum><text>any other community of indigenous people located in a State. </text></subparagraph></paragraph></subsection>
<subsection id="id7E5278708EE9434DB62BC22DD45B8FBC"><enum>(b)</enum><header>Monitoring requirement</header><text>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.</text></subsection> <subsection id="idF24ECFD758034B14B60019697B4F7BE2"><enum>(c)</enum><header>Reporting requirement</header> <paragraph id="idA5760CB948E8423EA58746E3D29F0454"><enum>(1)</enum><header>Major sources</header> <subparagraph id="idC9D1E34622BE4FFBA7C624549A67F90C"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="id22E1A087934C4B8EB7454DA9C2E05D6E"><enum>(B)</enum><header>Certification</header><text>When submitting data under subparagraph (A), the owner or operator shall certify to the Administrator that the data being submitted are correct.</text></subparagraph> <subparagraph id="id027841E91CF2428DBD78B18DCEFB49F0"><enum>(C)</enum><header>Civil penalty</header> <clause id="id2CAEA1EA651F44F7A51C763DDD2E10D8"><enum>(i)</enum><header>Failure to report</header><text>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.</text></clause>
<clause id="idC82F2AC262F34ED19642A1E792674C27"><enum>(ii)</enum><header>False data</header><text>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.</text></clause></subparagraph></paragraph> <paragraph id="id1BBCFD8F7E9B4866A54955A31A09AC20"><enum>(2)</enum><header>Public availability</header><text>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.</text></paragraph>
<paragraph id="idD755C50DACD74A1A9C2F60179070B13D" commented="no"><enum>(3)</enum><header>Transfer of data</header><text>The Administrator shall transfer the data submitted under paragraph (1) to the Secretary for the purpose of carrying out subsection (d).</text></paragraph></subsection> <subsection id="id3BE481B746AD4E7BBEC4610ACCE5AF74"><enum>(d)</enum><header>Annual emissions fee</header> <paragraph id="idD711499E056542168B9895DA3AB6F765"><enum>(1)</enum><header>In general</header><text>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. </text></paragraph>
<paragraph id="id8FCD3E3DDF764AC8BB8C5C06084AD47B"><enum>(2)</enum><header>Fee amount</header><text>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—</text> <subparagraph id="idF977E91F0BAA4D28B365AFD357C8801C"><enum>(A)</enum><text>the amount obtained by multiplying—</text>
<clause id="id2BEB5C47F75748CE9B795EAAF10F7930"><enum>(i)</enum><text>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</text></clause> <clause id="id1C40E6BAF2F1410885880C23D30B783A"><enum>(ii)</enum><text>$6.30; </text></clause></subparagraph>
<subparagraph id="id6206FDDCE8D849CD8B17AE8C99DCC629"><enum>(B)</enum><text>the amount obtained by multiplying—</text> <clause id="id5ABD88C5349846B1BD2BA8A5236DC880"><enum>(i)</enum><text>the quantity, in pounds, of PM<subscript>2.5</subscript> emitted by the major source during the previous calendar year, as determined using the data submitted to the Administrator under subsection (c); and</text></clause>
<clause id="idA697C3F0EB0541EC9FDCEACEE6B52915"><enum>(ii)</enum><text>$38.90; and</text></clause></subparagraph> <subparagraph id="idAAD6735CC889477091776D184077C944"><enum>(C)</enum><text>the amount obtained by multiplying—</text>
<clause id="idFDE7ABFC129E486682FD214C70667024"><enum>(i)</enum><text>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</text></clause> <clause id="id366F985AAADF4968B2DF255A297486FE"><enum>(ii)</enum><text>$18.00.</text></clause></subparagraph></paragraph>
<paragraph id="id08E7C5F9AF7A4BA1BDB2263E9831FC56"><enum>(3)</enum><header>Inflation adjustment</header><text>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. </text></paragraph></subsection> <subsection id="id5A1EF020BC3947A0942A44D69B6B167D"><enum>(e)</enum><header>Report</header><text>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—</text>
<paragraph id="idA61A19CFBEBC42EF86BF5B1E8E88F62D"><enum>(1)</enum><text>greenhouse gas emissions;</text></paragraph> <paragraph id="id0B57707B04194AC8BFDF7ED361283D01"><enum>(2)</enum><text>emissions of criteria air pollutants; and</text></paragraph>
<paragraph id="idF3269BF51EE84926941BE553F95CC43A"><enum>(3)</enum><text>public health, with a particular emphasis on evaluating the effects on air quality in environmental justice communities. </text></paragraph></subsection></section> <enum>II</enum><header>Returning fee revenue to the American people</header> <section id="H5B70DCD2DC32481E81291E3A5F6CB090" section-type="subsequent-section"><enum>201.</enum><header>Fee revenue rebates to individuals</header> <subsection id="H3A2AD2A28A104E21A0FFBCDDBA6A1F69"><enum>(a)</enum><header>In general</header><text>Subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/65">chapter 65</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after section 6428B the following new section:</text>
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<section id="HA9365123F9C14F078D028DA165620597"><enum>6428C.</enum><header>Fee revenue rebates to individuals</header>
<subsection id="HDD888C1083954D78B9894C5A3C71672A"><enum>(a)</enum><header>In general</header><text>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.</text></subsection> <subsection id="H216822F57E934B84BE36ED541364DA8F"><enum>(b)</enum><header>Rebate amount</header><text>For purposes of this section, the term <term>rebate amount</term> means, with respect to any taxpayer for any taxable year, the sum of— </text>
<paragraph id="H24908339EEF34FAA92C32A507A66D4DF"><enum>(1)</enum><text>$800 ($1,600 in the case of a joint return), plus</text></paragraph> <paragraph id="H6A473D3EF18240129AB18971DAAF4586"><enum>(2)</enum><text>$300 multiplied by the number of dependents of the taxpayer for such taxable year.</text></paragraph></subsection>
<subsection id="H286E68242A59419BA9F3E7DDD00CF70D"><enum>(c)</enum><header>Eligible individual</header><text>For purposes of this section, the term <term>eligible individual</term> means any individual other than—</text> <paragraph id="H594A1DFE22D94858AE91E018235BB3AA"><enum>(1)</enum><text>any nonresident alien individual,</text></paragraph>
<paragraph id="HBBD57E9918CC4E5B9EA31746717529A5"><enum>(2)</enum><text>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</text></paragraph> <paragraph id="H5F8D5C888B604D5FAC6B29FA599468D0"><enum>(3)</enum><text>an estate or trust.</text></paragraph></subsection>
<subsection id="HD13522003F8F4203A7E4087075A69E75" commented="no"><enum>(d)</enum><header>Limitation based on adjusted gross income</header>
<paragraph id="H64FA5CF22579466DB5AD9F61295377D8" commented="no"><enum>(1)</enum><header>In general</header><text>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—</text> <subparagraph id="H434B3D2EBBA045BAA5E12939ADA578D3" commented="no"><enum>(A)</enum><text>the excess of—</text>
<clause id="HFEA9187FD8E94EAE933F252FD7BC2F61" commented="no"><enum>(i)</enum><text>the taxpayer’s adjusted gross income for such taxable year, over</text></clause> <clause id="H4C831761EDEC45D7A4D45D7520226457" commented="no"><enum>(ii)</enum><text>$75,000, bears to</text></clause></subparagraph>
<subparagraph id="H2C5C4C059BAA450B913D3D878C480F37" commented="no"><enum>(B)</enum><text>$5,000.</text></subparagraph></paragraph> <paragraph id="H9AE771218C0E46239AE10A1C2E6BAA32" commented="no"><enum>(2)</enum><header>Special rules</header> <subparagraph id="H7436A732D2BC4C15BA553B7AA12D883A" commented="no"><enum>(A)</enum><header>Joint return or surviving spouse</header><text>In the case of a joint return or a surviving spouse (as defined in section 2(a)), paragraph (1) shall be applied by substituting <quote>$150,000</quote> for <quote>$75,000</quote> and <quote>$10,000</quote> for <quote>$5,000</quote>.</text></subparagraph>
<subparagraph id="H82B89728E5814B45A23344FD4B634F7A" commented="no"><enum>(B)</enum><header>Head of household</header><text display-inline="yes-display-inline">In the case of a head of household (as defined in section 2(b)), paragraph (1) shall be applied by substituting <quote>$112,500</quote> for <quote>$75,000</quote> and <quote>$7,500</quote> for <quote>$5,000</quote>.</text></subparagraph></paragraph></subsection> <subsection id="HBACE62E9737D46CEB76EF81626043A1E"><enum>(e)</enum><header>Definitions and special rules</header> <paragraph id="H758DFBC5D39E4FDFA0842872240F0084"><enum>(1)</enum><header>Dependent defined</header><text>For purposes of this section, the term <term>dependent</term> has the meaning given such term by section 152. </text></paragraph>
<paragraph id="H7D77D94C46A442C68697C907BE17A35C" commented="no"><enum>(2)</enum><header>Identification number requirement</header>
<subparagraph id="H5C8BB0F810984179B800AD1EA2AA4CBD" commented="no"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> <subparagraph id="H1C966AA1EA014CAB9C6893233F79705E" commented="no"><enum>(B)</enum><header>Joint returns</header><text>In the case of a joint return, the $1,600 amount in subsection (b)(1) shall be treated as being—</text>
<clause id="H6C70890FEA3547C1B4F2E5DC02414505"><enum>(i)</enum><text>$800 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and</text></clause> <clause id="HAD98AA1264FD494094C1AC491BEA0C64"><enum>(ii)</enum><text>zero if the valid identification number of neither spouse is so included.</text></clause></subparagraph>
<subparagraph id="H44D80BEA9A9D42ED829B00DA0EDB0F90" commented="no"><enum>(C)</enum><header>Dependents</header><text>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.</text></subparagraph> <subparagraph id="HF9D39E0926B04D569274314C15BD2213"><enum>(D)</enum><header>Valid identification number</header> <clause id="H27BC5EDB952443E9AF27A06A120C7400"><enum>(i)</enum><header>In general</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <quote>valid identification number</quote> 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.</text></clause>
<clause id="H6F13696C342D475ABB34FB17E2E12AB5"><enum>(ii)</enum><header>Adoption taxpayer identification number</header><text>For purposes of subparagraph (C), in the case of a dependent who is adopted or placed for adoption, the term <quote>valid identification number</quote> shall include the adoption taxpayer identification number of such dependent.</text></clause></subparagraph> <subparagraph id="H8B410AEFE9AB4BE398C5B2BCBE9AD45C" commented="no"><enum>(E)</enum><header>Special rule for members of the Armed Forces</header><text>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.</text></subparagraph>
<subparagraph id="HDB4540C02EF74E6BA326F4405AAF4671" commented="no"><enum>(F)</enum><header>Coordination with certain advance payments</header><text display-inline="yes-display-inline">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.</text></subparagraph> <subparagraph id="H71C44AD0744B447B80364FF92FA9DDD0"><enum>(G)</enum><header>Mathematical or clerical error authority</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph>
<paragraph id="H4D1B6218826D4E29A28B0BCE773F3CC7"><enum>(3)</enum><header>Credit treated as refundable</header><text>The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.</text></paragraph> <paragraph id="id0B326AA6312D414A9AE9BFEAC50EE015"><enum>(4)</enum><header>Inflation adjustment</header> <subparagraph id="idD344392C9706423EB0B18E466387F881"><enum>(A)</enum><header>In general</header><text>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—</text>
<clause id="id550A66A8D4E845A89C58CFB2D52B42E6"><enum>(i)</enum><text>such dollar amount, multiplied by</text></clause> <clause id="id07D3842EFBE04016903D839538C2D110"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting <quote>calendar year 2022</quote> for <quote>calendar year 2016</quote> in subparagraph (A)(ii) thereof. </text></clause></subparagraph>
<subparagraph id="id32AEAEF7EBFE473093045FC867AB063B"><enum>(B)</enum><header>Rounding</header><text>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.</text></subparagraph></paragraph></subsection> <subsection id="H2C18A0FDEE714325970CA0F5B55D2986"><enum>(f)</enum><header>Coordination with advance refunds of credit</header> <paragraph id="H7094F03C6FA843CBBDA899922E5958B9"><enum>(1)</enum><header>Reduction of refundable credit</header><text display-inline="yes-display-inline">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).</text></paragraph>
<paragraph id="H6BCE118FA61D43FAA7CF9E9DCA6F6337"><enum>(2)</enum><header>Joint returns</header><text>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.</text></paragraph></subsection> <subsection id="HD4A49E17C8DD402AA549D5DDFFA7B273"><enum>(g)</enum><header>Advance refunds and credits</header> <paragraph id="HB9AB98EF71DE441D900F44BF464E5B05"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph>
<paragraph id="H8E0C9E5EC9594596B818C838AC704D68"><enum>(2)</enum><header>Advance refund amount</header>
<subparagraph id="H8540D7B7AE0E4368A974EEB420FAEED8"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph> <subparagraph id="HF8E923D70F1040568A2390E146107F14"><enum>(B)</enum><header>Treatment of deceased individuals</header><text>For purposes of determining the advance refund amount with respect to such taxable year—</text>
<clause id="HE16A3F73915E4EEE82E0F8804A77E712"><enum>(i)</enum><text>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), </text></clause> <clause id="H573B84A111074A44832D8091DF39D8DD"><enum>(ii)</enum><text>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</text></clause>
<clause id="HA60FCE49747F45DC9ACAC050D768DC4A"><enum>(iii)</enum><text>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).</text></clause></subparagraph></paragraph> <paragraph id="H4643F79D74C84BC9A0337111B81287AF"><enum>(3)</enum><header>Timing and manner of payments</header> <subparagraph id="HBB55E7BEB0A24013922220E5C28703C7"><enum>(A)</enum><header>Timing</header><text>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).</text></subparagraph>
<subparagraph id="HEDB1EE2EEBFC46F69D12AB4B1D966BD2"><enum>(B)</enum><header>Delivery of payments</header><text>Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to—</text> <clause id="HE02314C68B6B4497B67251DC5E2DE824"><enum>(i)</enum><text>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),</text></clause>
<clause id="HD4517F95710D46338F123F2763505101"><enum>(ii)</enum><text>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</text></clause> <clause id="HB153D90D4D0F426CBA5DBAAADA0292ED"><enum>(iii)</enum><text>any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations). </text></clause></subparagraph>
<subparagraph id="HAA72CD463B974380B5CCC55EF78C4E16" commented="no"><enum>(C)</enum><header>Waiver of certain rules</header><text>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.</text></subparagraph> <subparagraph commented="no" id="id71D9DA04371047CD80B109E5D1986A32"><enum>(D)</enum><header>Payment schedule</header><text>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—</text>
<clause commented="no" id="id435FE0CEFB2C4B68852A7F120435B67B"><enum>(i)</enum><text>for the first payment, not later than 30 days before the beginning of such taxable year, and</text></clause> <clause commented="no" id="id2CAE90B211A94C23A8C427B288F8A390"><enum>(ii)</enum><text>for the second payment, not later than 180 days after disbursement of the payment described in clause (i).</text></clause></subparagraph></paragraph>
<paragraph id="HF7EDA8E96DA24348A48E07BCC5FC24BB"><enum>(4)</enum><header>No interest</header><text>No interest shall be allowed on any overpayment attributable to this subsection.</text></paragraph> <paragraph id="H001267DA33F94D8896CFEED9CD2D346B" commented="no"><enum>(5)</enum><header>Application to certain individuals who have not filed a recent return of tax at time of determination</header> <subparagraph id="H14B259A9F3DC4E0891263F920B2B9EB1" commented="no"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subparagraph>
<subparagraph id="H6B992C5A55A0488B988B219534144D91" commented="no"><enum>(B)</enum><header>Payment to representative payees and fiduciaries</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph> <paragraph id="HF3F0AF9EEFF0438E91C08644BE7FA88D"><enum>(6)</enum><header>Special rule related to time of filing return</header><text>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.</text></paragraph>
<paragraph id="H622D3709A9A64C3CB5103DC366C59BAB" commented="no"><enum>(7)</enum><header>Notice to taxpayer</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> <subsection id="H1299AA01596B49A6A5D9CA58BB49532D" commented="no"><enum>(h)</enum><header>Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including—</text>
<paragraph id="H88AFF01A6B81492BBC9E3BB177491279"><enum>(1)</enum><text>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</text></paragraph> <paragraph id="H9DBBE5DDA84E4BD3A84C6324120143DB"><enum>(2)</enum><text display-inline="yes-display-inline">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. </text></paragraph></subsection>
<subsection id="HACA252F0CA20486E8C1E86D6B0778A9D"><enum>(i)</enum><header>Outreach</header><text display-inline="yes-display-inline">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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H2E1BCF458BBA4C0BBACB62343B7D9797"><enum>(b)</enum><header>Treatment of certain possessions</header> <paragraph id="H80E8E6123B4345A8BC6820A2586EB87A"><enum>(1)</enum><header>Payments to possessions with mirror code tax systems</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="H1E31714D90C943369BA1F342068DB55C"><enum>(2)</enum><header>Payments to other possessions</header><text display-inline="yes-display-inline">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.</text></paragraph> <paragraph id="H8FBD5A5F140E4D6E9C0FBEED1B88789F"><enum>(3)</enum><header>Inclusion of administrative expenses</header><text>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—</text>
<subparagraph id="HBA20CAC8698C413F9E940524E2F4B2EE"><enum>(A)</enum><text>the increase (if any) of the administrative expenses of such possession—</text> <clause id="H60E9422AA46046C9B5A64A41EF67EDF1"><enum>(i)</enum><text>in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and</text></clause>
<clause id="H9E1256C18EED461F91CA890B0AAE715E"><enum>(ii)</enum><text>in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or</text></clause></subparagraph> <subparagraph id="HB44347A3D2D14371AB4FE70441BB75D0" commented="no"><enum>(B)</enum><text>$500,000 ($10,000,000 in the case of Puerto Rico).</text></subparagraph><continuation-text continuation-text-level="paragraph">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. </continuation-text></paragraph>
<paragraph id="HC360418C14A148E085B4C009216AD80A"><enum>(4)</enum><header>Coordination with credit allowed against united states income taxes</header><text>No credit shall be allowed against United States income taxes under <external-xref legal-doc="usc" parsable-cite="usc/26/6428C">section 6428C</external-xref> 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—</text> <subparagraph id="H64D6583EAC504A45A66DC1E13AC1F9F1"><enum>(A)</enum><text>to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or</text></subparagraph>
<subparagraph id="H884359741316402F88B1B68BCDE14DA4"><enum>(B)</enum><text>who is eligible for a payment under a plan described in paragraph (2).</text></subparagraph></paragraph> <paragraph id="HFD125B87A0D748F0849ECA5D98699061"><enum>(5)</enum><header>Mirror code tax system</header><text>For purposes of this subsection, the term <term>mirror code tax system</term> 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.</text></paragraph>
<paragraph id="H7BB4397F7BCD4B0D9BCEB3CE31D97075" commented="no"><enum>(6)</enum><header>Treatment of payments</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection> <subsection id="H6FE646D64B2049159123D78617B35B36" commented="no"><enum>(c)</enum><header>Administrative provisions</header> <paragraph id="HC0FC8720CF6A49EBB01DEB9C85EE6BB9" commented="no"><enum>(1)</enum><header>Definition of deficiency</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6211">Section 6211(b)(4)(A)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>6428A, and 6428B</quote> and inserting <quote>6428A, 6428B, and 6428C</quote>. </text></paragraph>
<paragraph id="H70E7DEFFE30143FE9C7A9B89963F4788" commented="no"><enum>(2)</enum><header>Exception from reduction or offset</header><text display-inline="yes-display-inline">Any refund payable by reason of <external-xref legal-doc="usc" parsable-cite="usc/26/6428C">section 6428C(g)</external-xref> 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—</text> <subparagraph id="HEF1DDA9A2890409996FF2362CCD173E2" commented="no"><enum>(A)</enum><text>subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code, </text></subparagraph>
<subparagraph id="HA88E66FD8B4C42A3AACB1FC9B0BCBAC3" commented="no"><enum>(B)</enum><text>subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/6402">section 6402</external-xref> of the Internal Revenue Code of 1986, or </text></subparagraph> <subparagraph id="HA594CDCCA967480C93BE6B1E907AE26B" commented="no"><enum>(C)</enum><text>reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.</text></subparagraph></paragraph>
<paragraph id="H88C92BECF0E140789F8286E2EB95D1E8" commented="no"><enum>(3)</enum><header>Conforming amendments</header>
<subparagraph id="H1B5A1C8E33A44D04BC32AE595E8E4E23" commented="no"><enum>(A)</enum><text display-inline="yes-display-inline">Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting <quote>6428C,</quote> after <quote>6428B,</quote>.</text></subparagraph> <subparagraph id="H6C61CE32CE974D6C8B6A37914B81EFD0" commented="no"><enum>(B)</enum><text>The table of sections for subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/65">chapter 65</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 6428B the following new item:</text>
<quoted-block style="OLC" id="HD1770C15D7FA4D14A26A32A3200B7BCB" display-inline="no-display-inline">
<toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H740A2F8C5D474728BFE4F06C6C79A592" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded">
<toc-entry idref="HA9365123F9C14F078D028DA165620597" level="section">Sec. 6428C. Fee revenue rebates to individuals.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection commented="no" id="id3B5A2CC52F31411BADFAADC705915D6F"><enum>(d)</enum><header>Effective date</header><text>This section, and the amendments made by this section, shall apply to taxable years beginning after December 31, 2022.</text></subsection></section> <section id="id72A48E36199E43469ED0FAA2BA616094"><enum>202.</enum><header>State-based cost mitigation grant program</header> <subsection id="HCF3D6E76F07A4874AFC4F97C707A46F6"><enum>(a)</enum><header>In general</header><text>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).</text></subsection>
<subsection id="HCD9DC4CC36354E439559A40FA5F4194E"><enum>(b)</enum><header>Use of funds</header><text>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—</text> <paragraph commented="no" id="HD3B47230B34548698B26AB4B4BC61285"><enum>(1)</enum><text>to assist low-income households in reducing energy expenses and meeting cost increases attributable to the fees imposed under subchapter E of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/38">chapter 38</external-xref> of the Internal Revenue Code of 1986 (as added by this Act), including though weatherization and energy efficiency programs; </text></paragraph>
<paragraph commented="no" id="HA995B18820A14C539BB47255F527C245"><enum>(2)</enum><text>to assist rural households in reducing energy expenses and meeting such increases attributable to such fees, including though weatherization and energy efficiency programs; </text></paragraph> <paragraph commented="no" id="H0D6A925ECD244D0298C42CEB96B63DC6"><enum>(3)</enum><text>to provide job training and worker transition assistance, with priority given to workers and former workers in fossil-fuel related industries;</text></paragraph>
<paragraph commented="no" id="idE348E8B7473C409B9F022D5C2109C6F2"><enum>(4)</enum><text>to assist the State or eligible Indian tribe in dealing with climate change or the transition to a low-carbon economy; or</text></paragraph> <paragraph commented="no" id="id26D8D98E7CB648F78DE434C7BC596213"><enum>(5)</enum><text>to address the legacy costs of fossil fuel development.</text></paragraph></subsection>
<subsection id="HE263636F83AF4AE1AD0F235D22129F47"><enum>(c)</enum><header>Amount of grant</header>
<paragraph id="H54588CDA63AB47E3AF1244AAA2CCCA92"><enum>(1)</enum><header>Amounts for States</header><text>The amount of the cost mitigation grant made to any State for any calendar year shall be equal to the product of—</text> <subparagraph id="HF1E944441EE4414182CA8BCECD16D692"><enum>(A)</enum><text>an amount equal to—</text>
<clause id="id5C1974B9C83C4276B595EF50B67EFFB0"><enum>(i)</enum><text>the annual grant limitation determined under paragraph (4) for such calendar year; minus</text></clause> <clause id="idDFC87A02D1964597BEA7963FBAF10B25"><enum>(ii)</enum><text>3 percent of the amount described in clause (i); and</text></clause></subparagraph>
<subparagraph id="H4E2611052E924DEFA44BF380564DC1D2"><enum>(B)</enum><text>the State allocation percentage for the State (determined under paragraph (2)).</text></subparagraph></paragraph> <paragraph id="H0D91AA6C0A034C54B039B2448ED70399"><enum>(2)</enum><header>State allocation percentage</header><text>The <term>State allocation percentage</term> for a State is the amount (expressed as a percentage) equal to the quotient of—</text>
<subparagraph id="HD0959A28D9514E8BADE555FDDE8B6BC5"><enum>(A)</enum><text>the population of such State (as reported in the most recent decennial census); and</text></subparagraph> <subparagraph id="HC3E4AF6BC7F14725B036A83EF6F9F2DD"><enum>(B)</enum><text>the population of all States (as reported in the most recent decennial census).</text></subparagraph></paragraph>
<paragraph id="H8B306B66337840B3A0DE54589671E960"><enum>(3)</enum><header>Amounts for Eligible Indian Tribes</header><text>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—</text> <subparagraph id="idC747B6381F1C465599ABC91C3A3A7CC6"><enum>(A)</enum><text>3 percent of the annual grant limitation determined under paragraph (4) for such calendar year; divided by</text></subparagraph>
<subparagraph id="id932E9F910DE946289AF3AE1E8BB64CD9"><enum>(B)</enum><text>the total number of eligible Indian tribes that have applied for a grant for such calendar year and satisfy the requirements under subsection (d).</text></subparagraph></paragraph> <paragraph id="id770065B4FA8E49BFA5840500E03E3E46"><enum>(4)</enum><header>Annual appropriation for grants</header> <subparagraph id="HCDC9E1B908F9457B90B6A04D73FCBFCF"><enum>(A)</enum><header>In general</header><text>The annual grant limitation is $10,000,000,000.</text></subparagraph>
<subparagraph id="id532ABD77545341D49EC20804F09429A9"><enum>(B)</enum><header>Inflation adjustment</header>
<clause id="id36E8B00B50A24D44B1032E07E7DAC42A"><enum>(i)</enum><header>In general</header><text>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—</text> <subclause id="idEFF328CBCBED4C74BE38D04EF0F2F2B0"><enum>(I)</enum><text>such dollar amount; multiplied by</text></subclause>
<subclause commented="no" id="id8575BBDC31C242878E5013BF359B5D0E"><enum>(II)</enum><text>the percentage (if any) by which—</text> <item commented="no" id="idFC9D207D0023402796F63B709EE568AF"><enum>(aa)</enum><text>the CPI for the preceding calendar year; exceeds</text></item>
<item commented="no" id="id705D162B272942CCA058D8C57C0B03E3"><enum>(bb)</enum><text>the CPI for calendar year 2022.</text></item></subclause></clause> <clause id="idD5BB154CD6AD4C929EE7B3A5979D69C7"><enum>(ii)</enum><header>CPI</header><text>Rules similar to the rules of paragraphs (4) and (5) of <external-xref legal-doc="usc" parsable-cite="usc/26/1">section 1(f)</external-xref> of the Internal Revenue Code of 1986 shall apply for purposes of this subparagraph.</text></clause></subparagraph></paragraph>
<paragraph commented="no" id="HCB641989D1D144589E8D83DE4A262E18"><enum>(5)</enum><header>Redistribution</header><text>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—</text> <subparagraph commented="no" id="H6520C63D26B7438CACA744B85A20AD4D"><enum>(A)</enum><text>such amount; and</text></subparagraph>
<subparagraph commented="no" id="HD362A24CF499431EB19512D1D10B2607"><enum>(B)</enum><text>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).</text></subparagraph></paragraph></subsection> <subsection id="HD001E9BCBD164BD18404A74411563663"><enum>(d)</enum><header>Requirements for receipt of grant</header><text>A State or eligible Indian tribe is eligible to receive a cost mitigation grant for any calendar year if—</text>
<paragraph commented="no" id="H23CCCC8EB54F4A5DAF044BFEF7465957"><enum>(1)</enum><text>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);</text></paragraph> <paragraph id="HF26A8184D1654B6B93ADE899D799AA4A"><enum>(2)</enum><text>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;</text></paragraph>
<paragraph id="H2026FCE5A9994C49933175204EF17B5B"><enum>(3)</enum><text>the State or eligible Indian tribe agrees to comply with any audit requirements under subsection (e); and</text></paragraph> <paragraph id="HC5B0679E3FE140FA81948D67DF3C69A0"><enum>(4)</enum><text>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.</text></paragraph></subsection>
<subsection id="H9DED341067434D46BD541CEEF5A86FAC"><enum>(e)</enum><header>Audits</header><text>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.</text></subsection> <subsection id="H0EBBB62A53E14FFEB1FDE3736AD52B9A"><enum>(f)</enum><header>Definitions</header><text>For purposes of this section—</text>
<paragraph id="idECFD86AAF2664BE4BB1A5FDFD77475F6"><enum>(1)</enum><header>State</header><text>The term <term>State</term> 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.</text></paragraph> <paragraph id="id987423C20BA64E559FAC28B97E89B4D0"><enum>(2)</enum><header>Eligible Indian tribe</header><text>The term <term>eligible Indian tribe</term> means has the same meaning given the term <term>tribe</term> in section 151.2(b) of title 25, Code of Federal Regulations.</text></paragraph></subsection>
<subsection id="HC8B06C80E1844E238361F6756F3F0BD0"><enum>(g)</enum><header>Appropriations</header><text>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.</text></subsection></section> <enum>III</enum><header>Assistance to Energy Veterans and their Communities</header> <section id="idAC1E74766DF94E44A89BCB85C152A0FD"><enum>301.</enum><header>Office of Energy Veterans Assistance</header> <subsection id="id3D6EC207DB42450DBADC655539E16BB7"><enum>(a)</enum><header>Establishment of office</header><text>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 <quote>Secretary</quote>).</text></subsection>
<subsection id="idDF154031534B420D9C4F63CE00A0C84E"><enum>(b)</enum><header>Responsibilities of Assistant Secretary</header><text>The Secretary, acting through the Assistant Secretary, shall be responsible for—</text> <paragraph id="id8ECD8BC4DF254ACDB99DDB000BE782A1"><enum>(1)</enum><text>hiring personnel and making employment decisions with regard to such personnel;</text></paragraph>
<paragraph id="id83E3D69FA1BE420594FC02F202B9E25D"><enum>(2)</enum><text>issuing such regulations as may be necessary to carry out the purposes of this section;</text></paragraph> <paragraph id="idB37BF65A74B94B7FB707DC23199479E3"><enum>(3)</enum><text>entering into cooperative agreements with other agencies and departments to ensure the efficiency of the administration of this section;</text></paragraph>
<paragraph id="id88DBA41C6849478196C83AAE94695E1B"><enum>(4)</enum><text>determining eligibility for benefits provided under this section and providing such benefits to qualified individuals;</text></paragraph> <paragraph id="idF222CC961C7147B6A7DA66F580B2EFBA"><enum>(5)</enum><text>preventing fraud and abuse relating to such benefits;</text></paragraph>
<paragraph id="id83C9CC4CFD734F0D8D4A7BF41B44FFDF"><enum>(6)</enum><text>establishing and maintaining a system of records relating to the administration of this section;</text></paragraph> <paragraph id="idFC38EBD7BB964E3F841EE7B37C909C20"><enum>(7)</enum><text>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</text></paragraph>
<paragraph id="idA3F17980C9594CE6AA3A62B692B0E0E7"><enum>(8)</enum><text>administering the program established under section 302.</text></paragraph></subsection> <subsection id="id814941E44FE44023A9A130D59B892470" commented="no"><enum>(c)</enum><header>Authorization of appropriations</header><text>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).</text></subsection>
<subsection id="id4468052CA2154539A570E997A7845A60"><enum>(d)</enum><header>Administration</header>
<paragraph id="idCF8BEB7AFB7A40AC93F83FE91E3D2005"><enum>(1)</enum><header>Notification</header><text>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.</text></paragraph> <paragraph id="id760B52BC1754410388BD72D2D0C2514A"><enum>(2)</enum><header>Closure</header><text>For purposes of this section, the term <term>closure</term> means—</text>
<subparagraph id="idF6D18FFB958546D58522737D7FBE3B73"><enum>(A)</enum><text>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</text></subparagraph> <subparagraph id="id06832C10F9AE4172B3BBAFC98DC9700C"><enum>(B)</enum><text>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.</text></subparagraph></paragraph>
<paragraph id="id1AAC9442C7E04722924A4859948BC541"><enum>(3)</enum><header>Qualified individual</header><text>For purposes of this section, the term <term>qualified individual</term> means any individual—</text> <subparagraph id="id649B4EA0BD7B48389F8A158EC5594447"><enum>(A)</enum><text>whose employment was terminated as the result of the closure of 1 or more coal mines or coal power plants;</text></subparagraph>
<subparagraph id="id8323F5AF6AB74189992BD1B626383073"><enum>(B)</enum><text>who, prior to such closure, was continually employed at 1 or more such mines or plants—</text> <clause id="id4E4486157F5C418A91C6F5B94B34B666"><enum>(i)</enum><text>for a period of not less than 12 months, and</text></clause>
<clause id="idA459B82F29D44FA1AE8E201ED05FCCA2"><enum>(ii)</enum><text>for an average of not less than 35 hours a week during the 12-month period preceding such closure; and</text></clause></subparagraph> <subparagraph id="id70601C6302D34856A60F11977C19AAA1"><enum>(C)</enum><text>for whom the applicable information has been provided to the Secretary pursuant to paragraph (1).</text></subparagraph></paragraph></subsection>
<subsection id="id63C4F1CB74AF454A90C28125CF2BAEE1"><enum>(e)</enum><header>Wage replacement</header>
<paragraph id="id5BB7C7B2C8DC4057AF36987DCA769085"><enum>(1)</enum><header>In general</header><text>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)).</text></paragraph> <paragraph id="id286DD6B03FE641EABC5594C4D4E01691"><enum>(2)</enum><header>Applicable period</header><text>For purposes of this subsection, the term <term>applicable period</term> 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)).</text></paragraph>
<paragraph id="id07C08E2E591A4813BB07A419E45EF284"><enum>(3)</enum><header>Frequency of payment</header><text>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.</text></paragraph> <paragraph id="id800E121B2A35446FA0CF27B093D10862"><enum>(4)</enum><header>Adjustment for inflation</header><text>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 <external-xref legal-doc="usc" parsable-cite="usc/26/1">section 1(f)(3)</external-xref> of the Internal Revenue Code of 1986 for such calendar year.</text></paragraph>
<paragraph id="idE0DD4FA2142F400B865B97FB5CD724C3"><enum>(5)</enum><header>Tax treatment</header><text>Any amount provided to an qualified individual under this subsection shall be treated as—</text> <subparagraph id="id38BF1A42A5AB4C63B319251122CF16C4"><enum>(A)</enum><text>gross income for purposes of the Internal Revenue Code of 1986; and</text></subparagraph>
<subparagraph id="id4297E0B441534B3DA0F118725686C57C"><enum>(B)</enum><text>for purposes of section 3101 of such Code, wages received by the individual with respect to employment.</text></subparagraph></paragraph> <paragraph id="id8A7873AAD08D4527B668438E07B4DEF3"><enum>(6)</enum><header>Transfer to Federal Old-Age and Survivors Insurance Trust Fund</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/42/401">42 U.S.C. 401</external-xref>) amounts equal to the amount of taxes that would otherwise have been imposed under <external-xref legal-doc="usc" parsable-cite="usc/26/3111">section 3111(a)</external-xref> 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. </text></paragraph></subsection>
<subsection id="id91F2CE00E2434176853DA854277358BB"><enum>(f)</enum><header>Health insurance benefits</header>
<paragraph id="idFE49C5457D884360B1E5297BEB0FAA35"><enum>(1)</enum><header>In general</header><text>The Secretary shall provide the following health insurance benefits:</text> <subparagraph id="id32B36E07090740CBAAE388D52B59531A"><enum>(A)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/29/1161">29 U.S.C. 1161 et seq.</external-xref>) and <external-xref legal-doc="usc" parsable-cite="usc/26/4980B">section 4980B</external-xref> 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.</text></subparagraph>
<subparagraph id="idDE470AC0E15345BBA3B7A3E3618AB9E0"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> <paragraph id="id72E287887A5A467D9A0B73A0A82C17E7"><enum>(2)</enum><header>Reduction of premiums payable by individuals</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/29/1161">29 U.S.C. 1161 et seq.</external-xref>) and <external-xref legal-doc="usc" parsable-cite="usc/26/4980B">section 4980B</external-xref> 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).</text></paragraph>
<paragraph id="id80009CD97A724B058269BEE0A83505AE"><enum>(3)</enum><header>Period of coverage with respect to COBRA continuation coverage</header><text>For purposes of this subsection, the following shall apply:</text> <subparagraph id="idA7344DF6ACC64011A7BFD9D864B04376"><enum>(A)</enum><header>In general</header><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/29/1161">29 U.S.C. 1161 et seq.</external-xref>) 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 (<external-xref legal-doc="usc" parsable-cite="usc/29/1162">29 U.S.C. 1162(2)</external-xref>) and <external-xref legal-doc="usc" parsable-cite="usc/26/4980B">section 4980B(f)(2)(B)</external-xref> 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.</text></subparagraph>
<subparagraph id="idDFF21A8485A042C8858057AB76803507"><enum>(B)</enum><header>End of plan</header><text>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).</text></subparagraph></paragraph> <paragraph id="idE53DB1679BF843BBACEA6FAD36CC898D" commented="no"><enum>(4)</enum><header>Duration of benefits</header> <subparagraph commented="no" id="id2CFC9BAFA6B7495394A05DFB8B85015D"><enum>(A)</enum><header>Benefits with respect to COBRA continuation coverage</header><text>The benefits described in paragraph (1)(A) shall continue until the earlier of—</text>
<clause commented="no" id="id20e49ce9ad7b470e839db246f23f262a"><enum>(i)</enum><text>the date that is 5 years after closure of a coal mine or coal power plant; or</text></clause> <clause commented="no" id="id3632bc43e7014401af76fd7e85ae0c15"><enum>(ii)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/29/1162">29 U.S.C. 1162(2)</external-xref>) or clause (iii) or (iv) of <external-xref legal-doc="usc" parsable-cite="usc/26/4980B">section 4980B(f)(2)(B)</external-xref> of the Internal Revenue Code of 1986.</text></clause></subparagraph>
<subparagraph commented="no" id="idD1DF3E4F92D14DCCBEC7E0EFCCE936A9"><enum>(B)</enum><header>Other benefits</header><text>The benefits described in paragraph (1)(B) shall continue until the earlier of—</text> <clause commented="no" id="idD67E745265344E08B474153CBE747C32"><enum>(i)</enum><text>the date that is 5 years after closure of a coal mine or coal power plant; or</text></clause>
<clause commented="no" id="id69A2BB5796624AE38F8A36B77CA4ED31"><enum>(ii)</enum><text>the date on which the qualified individual or qualified beneficiary becomes eligible for benefits under title XVIII of the Social Security Act (<external-xref legal-doc="usc" parsable-cite="usc/42/1395">42 U.S.C. 1395 et seq.</external-xref>). </text></clause></subparagraph> <subparagraph id="id3230D3972C754B1D9166902D121087FB"><enum>(C)</enum><header>Special rule</header><text>With respect to a qualified individual and qualified beneficiaries, section 602(2)(C) of the Employee Retirement Income Security Act of 1974 and <external-xref legal-doc="usc" parsable-cite="usc/26/4980B">section 4980B(f)(2)(B)(iii)</external-xref> 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.</text></subparagraph></paragraph>
<paragraph id="idBFEBDBCBF79641EAB3966F9B77A29434"><enum>(5)</enum><header>Definitions</header><text>In this subsection—</text> <subparagraph id="idED8A04B105644B2B9DCA575C73353481"><enum>(A)</enum><text>the terms <term>group health plan</term>, <term>health insurance coverage</term>, and <term>health insurance issuer</term> have the meanings given such terms in section 733 of the Employee Retirement Income Security Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/29/1191b">29 U.S.C. 1191b</external-xref>); and</text></subparagraph>
<subparagraph id="id9C1B05924D384458960A416D7570B3CF"><enum>(B)</enum><text>the term <term>qualified beneficiary</term> has the meaning given such term in section 607(3)(A) of the Employee Retirement Income Security Act of 1974 (<external-xref legal-doc="usc" parsable-cite="usc/29/1167">29 U.S.C. 1167(3)(A)</external-xref>). </text></subparagraph></paragraph></subsection> <subsection id="id1D2A4FB809394EF7BCAE3287BE597A07"><enum>(g)</enum><header>Retirement savings contributions</header> <paragraph id="id4067FCD94EBD48AB8ED572FEBACEAD69"><enum>(1)</enum><header>In general</header><text>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 <external-xref legal-doc="usc" parsable-cite="usc/26/4974">section 4974(c)</external-xref> 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.</text></paragraph>
<paragraph id="id0FFF7FD034EF490BB4D70EED14A01900"><enum>(2)</enum><header>Limitation</header><text>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.</text></paragraph> <paragraph id="id0A6ACE73D8C145D7A54C9C15FC9B6CF1"><enum>(3)</enum><header>Tax treatment of contributions</header><text>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. </text></paragraph></subsection>
<subsection id="id1226B98C57E441AE8F338A6305A03304"><enum>(h)</enum><header>Educational benefits</header>
<paragraph id="id3f6b9fdf76d54a5f92d2ba0c7a2df02a"><enum>(1)</enum><header>Definitions</header><text>In this subsection:</text> <subparagraph id="id26A93B1426CD4B70BA52CC1F7DED4CE3"><enum>(A)</enum><header>Child</header><text>The term <term>child</term> means, with respect to any qualified individual, a son or daughter of such individual.</text></subparagraph>
<subparagraph id="id10CEFE4539CD42C3B1DDB7BB9A93480F"><enum>(B)</enum><header>Public, in-State institution or vocational school</header><text>The term <term>public, in-State institution or vocational school</term> means a public institution of higher education (as defined in section 101(a) of the Higher Education Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/20/1001">20 U.S.C. 1001(a)</external-xref>), or a public vocational school, of the State in which the qualified individual or child resides.</text></subparagraph></paragraph> <paragraph id="idFEEEF4DCD0F14B12BB8BD905ABAD91D5"><enum>(2)</enum><header>In general</header><text>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 <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/38/33">chapter 33</external-xref> of title 38, United States Code, except that—</text>
<subparagraph id="id75AF7A767613404DB1CF1B5548AF3DAC"><enum>(A)</enum><text>a qualified individual, and each child of a qualified individual, may receive the educational assistance provided under the program; and</text></subparagraph> <subparagraph id="id0E3D243D969149029FA20CD7DEB5FFA8"><enum>(B)</enum><text>the educational assistance shall only be available for use—</text>
<clause id="id3086DD697A304E7EBBC1E789B2207246"><enum>(i)</enum><text>at a public, in-State institution or vocational school; or</text></clause> <clause id="id09CCBFA5176B44678E3DC279D9E1E01F"><enum>(ii)</enum><text> 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 (<external-xref legal-doc="usc" parsable-cite="usc/29/3152">29 U.S.C. 3152(d)</external-xref>) by the Governor of the State in which the qualified individual or child of a qualified individual resides.</text></clause></subparagraph></paragraph></subsection>
<subsection id="idA7D730E4230543B3933C1A6986F1F0DD"><enum>(i)</enum><header>Appropriation</header><text>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.</text></subsection></section> <section id="idD6736941B374459F80C55F3DB3BF722A"><enum>302.</enum><header>Local revenue replenishment</header> <subsection id="id231E70DB86DA48CFA8A376D71AD2B940"><enum>(a)</enum><header>Definitions</header><text>In this section:</text>
<paragraph id="id188843668667422CAD2391E34B85DCCF"><enum>(1)</enum><header>Eligible county</header><text>The term <term>eligible county</term> means a county in which—</text> <subparagraph id="id7AC27E660C884B788C53EA8466DC96B0"><enum>(A)</enum><text>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</text></subparagraph>
<subparagraph id="id64C4C9C3178B47B688144844DECC1EA3"><enum>(B)</enum><text>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.</text></subparagraph></paragraph> <paragraph id="idC48F38BA484843E58BCE702A156A0D0A"><enum>(2)</enum><header>Eligible Tribal government</header><text>The term <term>eligible Tribal government</term> means a Tribal government in the Indian country of which—</text>
<subparagraph id="idD7697F7B04C44EF2A2BA4A285BA35901"><enum>(A)</enum><text>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</text></subparagraph> <subparagraph id="id562BC110B25244F88489AD6F3CD82A5A"><enum>(B)</enum><text>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. </text></subparagraph></paragraph>
<paragraph id="IDAF69CA7DAA0748909C6983172E1050DC" commented="no"><enum>(3)</enum><header>Indian country</header><text>The term <term>Indian country</term> has the meaning given the term in section 1151 of title 18, United States Code.</text></paragraph> <paragraph id="idB5BAFAD4A9A9459CBFE87E9DC86E337B"><enum>(4)</enum><header>Local revenue replenishment amount</header> <subparagraph id="idE00F74A2D75C4CBF9A10AFAFA9444976"><enum>(A)</enum><header>In general</header><text>The term <term>local revenue replenishment amount</term>, 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.</text></subparagraph>
<subparagraph id="id40F48E15881642D29847BA0583989BED"><enum>(B)</enum><header>Applicable percentage</header><text>For purposes of subparagraph (A), the term <term>applicable percentage</term> means an amount (not less than zero), expressed as a percentage, equal to—</text> <clause id="idC04611B355294EDDA64965FDB7DB258E"><enum>(i)</enum><text>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 </text></clause>
<clause id="id51F1F3A1CF874F6DAA7F498495CFAD5B" commented="no"><enum>(ii)</enum><text>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.</text></clause></subparagraph></paragraph> <paragraph id="id56E256EA9EFE4DC688C28A6211456D05"><enum>(5)</enum><header>Lost revenue amount</header><text>The term <term>lost revenue amount</term>, 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). </text></paragraph>
<paragraph id="id48D6398582B44F1882DDADC1DB4ED41F"><enum>(6)</enum><header>Secretary</header><text>The term <term>Secretary</term> means the Secretary of the Treasury.</text></paragraph> <paragraph id="ID203E5E4ACE44404EB1D29D40A4E878FD"><enum>(7)</enum><header>Tribal government</header><text>The term <term>Tribal government</term> means the governing body of a federally recognized Indian Tribe (as defined in section 151.2 of title 25, Code of Federal Regulations).</text></paragraph></subsection>
<subsection id="id1F5CD1D11FA144AE8806D6DA1D6351A5"><enum>(b)</enum><header>Payments to eligible counties and eligible Tribal governments</header>
<paragraph id="id8ED265FBD5E64D89BAC4965D7B427C05"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> <paragraph id="id06365825a96a4e759097ffde5256ba9e"><enum>(2)</enum><header>Determination of lost revenue amount</header> <subparagraph id="id03535B4456FA4028BFEAB9CE201293A3"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="idD7A15CEAA04C4390A82D152EEC949858"><enum>(B)</enum><header>Requirement</header>
<clause id="id7B10E107B61B4ABE9C1B9F5BC3335BE2"><enum>(i)</enum><header>In general</header><text>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. </text></clause> <clause id="id19F15AA917E04ABA8C26425C155D7EED"><enum>(ii)</enum><header>Payment adjustment</header><text>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. </text></clause></subparagraph></paragraph>
<paragraph id="id995bf18b34fc4303a9da9b25a33162bf" commented="no"><enum>(3)</enum><header>Maintenance of funding</header><text>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.</text></paragraph> <paragraph id="iddaf83b00fb9d4f82adbedeb1ce724bc2" commented="no"><enum>(4)</enum><header>Direct payments</header><text>Payments to eligible counties and eligible Tribal governments made under this section shall be made as direct payments and not as Federal financial assistance.</text></paragraph></subsection>
<subsection id="id7b349405c8b74e81a9965566cebcc51a"><enum>(c)</enum><header>Reporting and certification requirement</header>
<paragraph id="id0FC165321F454C59927EF28ED805246F"><enum>(1)</enum><header>In general</header><text>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—</text> <subparagraph id="id2D40599E2E1D416D818416F849272A4A"><enum>(A)</enum><text>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</text></subparagraph>
<subparagraph id="idF4E62B0CF146442586B1154F28FEAE3D"><enum>(B)</enum><text>certify to the Secretary that any such amounts have been transferred to the subgovernmental entity.</text></subparagraph></paragraph> <paragraph id="id31181A65F4094841BF7D7F2EA5C9F1C8"><enum>(2)</enum><header>Failure to report and certify</header><text>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. </text></paragraph></subsection>
<subsection id="idb8fcdcf3294245ddbbf3a4dfbdceb2b6" commented="no" display-inline="no-display-inline"><enum>(d)</enum><header>Mandatory funding</header><text>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.</text></subsection></section> <section id="id8C1A61A8A0DE446D8F08914B149D7890"><enum>303.</enum><header>Environmental restoration</header> <subsection id="idE20C79DE84C04ED9BADDC0907FBF043D"><enum>(a)</enum><header>Abandoned mine reclamation fund</header><text>Section 401 of the Surface Mining Control and Reclamation Act of 1977 (<external-xref legal-doc="usc" parsable-cite="usc/30/1231">30 U.S.C. 1231</external-xref>) is amended—</text>
<paragraph id="id2820799D63C3498A81924F8E9AE7F21E"><enum>(1)</enum><text>in subsection (b), in the matter preceding paragraph (1), by inserting <quote>amounts transferred under subsection (g) and</quote> before <quote>amounts deposited</quote>; and</text></paragraph> <paragraph id="idC93053CEAACD49A4BC395A47C11919F3"><enum>(2)</enum><text>by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="id26A9D7403C944B7F84B7E1A91E279D99">
<subsection id="idBB4B7F99B1D24B9B83189DF15758E5F2"><enum>(g)</enum><header>Transfer of amounts to fund</header>
<paragraph id="idED7EA08230454930A5445B3322262839"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph> <paragraph id="id1E98A8B378CC4051885E51C4DF31E214"><enum>(2)</enum><header>Inflation adjustment</header><text>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.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="idEEE9DDBACBB54BBCBE0083430B8518F2"><enum>(b)</enum><header>Coal ash cleanup</header>
<paragraph id="id689F797DAED64DF5BEB632DAD5083100"><enum>(1)</enum><header>In general</header><text>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—</text> <subparagraph id="id17373B309AF84A89BA98BEFAE789354A"><enum>(A)</enum><text>$2,000,000 to carry out enforcement actions under the Solid Waste Disposal Act (<external-xref legal-doc="usc" parsable-cite="usc/42/6901">42 U.S.C. 6901 et seq.</external-xref>) relating to coal ash cleanup;</text></subparagraph>
<subparagraph id="id4669461C3DAE4B26B1B6C4564C9A66CA"><enum>(B)</enum><text>$350,000,000 to carry out removals and remedial actions under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (<external-xref legal-doc="usc" parsable-cite="usc/42/9601">42 U.S.C. 9601 et seq.</external-xref>) on sites—</text> <clause id="id75F0ECECBCE24E61AA20D222FFC8628B"><enum>(i)</enum><text>that contain coal ash or other hazardous materials relating to the production of electricity from coal; and</text></clause>
<clause id="id250A0733B66B4C18A9A1E2D275188DE1"><enum>(ii)</enum>
<subclause commented="no" display-inline="yes-display-inline" id="idD8D224EC641841A7AEB21E796E52E8A1"><enum>(I)</enum><text>for which there is no responsible party; or</text></subclause> <subclause id="idEA4EF0B796794752B0BA771A62323250" indent="up1"><enum>(II)</enum><text>that are owned by rural electric cooperatives or municipalities, in cases in which cleanup costs would cause significant economic harm to ratepayers; and </text></subclause></clause></subparagraph>
<subparagraph id="id784B4F75EB5D4AE984C18B0053B3A840" commented="no" display-inline="no-display-inline"><enum>(C)</enum><text>$1,500,000 to carry out the Technical Assistance Services for Communities Program of the Environmental Protection Agency. </text></subparagraph></paragraph> <paragraph id="id1A40F6966B22485D95DA45935B32B0AC" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Inflation adjustment</header><text>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. </text></paragraph></subsection>
<subsection id="id8767e787c1274740be1afbe56f673063"><enum>(c)</enum><header>Orphaned, abandoned, or idled wells on Federal land</header><text>Section 349 of the Energy Policy Act of 2005 (<external-xref legal-doc="usc" parsable-cite="usc/42/15907">42 U.S.C. 15907</external-xref>) is amended—</text> <paragraph id="idB94BAEBA717B4BCAA194B7CEA9A44DEF"><enum>(1)</enum><text>in subsection (g)—</text>
<subparagraph id="id13DCEF8BD9564B2A9882359CD4E2DD26"><enum>(A)</enum><text>in paragraph (1)—</text> <clause id="id449B487EFE3F4C3FA5A7858A5B651AD5"><enum>(i)</enum><text>by striking <quote>to facilitate State efforts</quote> and inserting <quote>and Indian Tribes to facilitate State and Tribal efforts</quote>; and</text></clause>
<clause id="id3B6AB37E07564D858B6192F7998BCEAA"><enum>(ii)</enum><text>by striking <quote>on State or private land</quote> and inserting <quote>on State, Tribal, or private land</quote>;</text></clause></subparagraph> <subparagraph id="id1C07ED6994C547058A5A7C2E3D19D5D2"><enum>(B)</enum><text>in paragraph (2)—</text>
<clause id="id9DD015472B5B4995B03334CF7BCFB8FE"><enum>(i)</enum><text>by striking <quote>Commission, to assist the States</quote> and inserting <quote>Commission, and Indian Tribes to assist the States and Indian Tribes</quote>; and</text></clause> <clause id="idF9EF94E4E9B24D9EA1097D4105A9C860"><enum>(ii)</enum><text>by striking <quote>on State and private land</quote> and inserting <quote>on State, Tribal, and private land, as applicable</quote>; and</text></clause></subparagraph>
<subparagraph id="id0C72EAC63BC0471590D29F39113BF956"><enum>(C)</enum><text>in paragraph (3)(D), by inserting <quote>or Tribal</quote> after <quote>State</quote>; </text></subparagraph></paragraph> <paragraph id="idA94FEDA82BEE47FC9A4C2B5E68C1D804"><enum>(2)</enum><text>by striking subsection (h) and inserting the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="idB9FFAEB5AB694D90BFD3789246DB6727">
<subsection id="id9C6387C2B9DA4D7CB19FB2000F3CA7DE"><enum>(h)</enum><header>Funding</header>
<paragraph id="id8FA1A6A671D74291B56DF8953AE3281E"><enum>(1)</enum><header>In general</header><text>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).</text></paragraph> <paragraph id="id6929CB13F4D24505ADD67713830B5751" commented="no" display-inline="no-display-inline"><enum>(2)</enum><header>Inflation adjustment</header><text>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.</text></paragraph></subsection><after-quoted-block>; and</after-quoted-block></quoted-block></paragraph>
<paragraph id="id2779CA07F8D74748AE969727C6100BCC"><enum>(3)</enum><text>by adding at the end the following:</text> <quoted-block style="OLC" display-inline="no-display-inline" id="idC85824E85E954D9AA0114E8F29BD59D8"> <subsection id="id870336F0C9304F4C80863686C6D65DD7"><enum>(j)</enum><header>Condition on use of funds</header><text>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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section>
<section id="idF67075B1885C46AB89579F75611F2A53"><enum>304.</enum><header>Community assistance programs</header>
<subsection id="id4766B7C86A5C4284A83ED45305D6218D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">There are appropriated, out of any funds in the Treasury not otherwise appropriated—</text> <paragraph id="id5DF75DFE2F8840EBBC409A5CE4FBBD38"><enum>(1)</enum><text>to the Appalachian Regional Commission for the Partnerships for Opportunity and Workforce and Economic Revitalization (POWER) Initiative—</text>
<subparagraph id="id7C2A52A747E94659BD0F11F96E2DA58E"><enum>(A)</enum><text>$80,000,000 for fiscal year 2023;</text></subparagraph> <subparagraph id="id710A82010DDB4BB5A8502D0EAD341E41"><enum>(B)</enum><text>$110,000,000 for fiscal year 2024; and</text></subparagraph>
<subparagraph id="id3D2528F2F1284B3D85F39CA0D9A43B0E"><enum>(C)</enum><text>$150,000,000 for each of fiscal years 2025 through 2032;</text></subparagraph></paragraph> <paragraph id="id736603B18D5F4D8A834F5B86488DD484"><enum>(2)</enum><text>to the Secretary of Commerce for the Assistance for Coal Communities initiative of the Economic Development Administration—</text>
<subparagraph id="idEB2739E1529C4558BB4627AD94FAFD1A"><enum>(A)</enum><text>$50,000,000 for fiscal year 2023;</text></subparagraph> <subparagraph id="id04F5A4A425764400A4FAF23F3ED840AB"><enum>(B)</enum><text>$70,000,000 for fiscal year 2024; and</text></subparagraph>
<subparagraph id="id0D6EE03B931F42BEB6F8AD76E3AA7CDD"><enum>(C)</enum><text>$90,000,000 for each of fiscal years 2025 through 2032; and</text></subparagraph></paragraph> <paragraph id="id997D6B0C8F9A4CD8BDD7F28432D1E794"><enum>(3)</enum><text>for each of fiscal years 2023 through 2032—</text>
<subparagraph id="id4FBC5500F7BE4F3A9F53EE0A80421C40"><enum>(A)</enum><text>$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 </text></subparagraph> <subparagraph id="id3605EA5D45544E3CAD7F511DE2B1B924"><enum>(B)</enum> <clause commented="no" display-inline="yes-display-inline" id="idBA511301DD744DBA885D0AD5914E2121"><enum>(i)</enum><text>$5,000,000 to the Appalachian Regional Commission for salaries and other costs related to hiring additional employees; and</text></clause>
<clause indent="up1" id="id52107A2B02FE47429BEF81BC05D4AA68"><enum>(ii)</enum><text>$3,000,000 to the Economic Development Administration for salaries and other costs related to hiring additional employees.</text></clause></subparagraph></paragraph></subsection> <subsection id="id852845D686194528BCED57EDABC1C02F" commented="no" display-inline="no-display-inline"><enum>(b)</enum><header>Inflation adjustment</header> <paragraph commented="no" display-inline="no-display-inline" id="id1227B0EF28C045A5B4C39D4A0BA5C365"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph>
<paragraph display-inline="no-display-inline" commented="no" id="id22B1725F39F7452596B48737965B37B7"><enum>(2)</enum><header>Additional adjustments</header><text>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.</text></paragraph></subsection> <subsection commented="no" display-inline="no-display-inline" id="id4225C51ECD0143A8A4768156308173BC"><enum>(c)</enum><header>Supplement, not supplant</header><text>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. </text></subsection>
<subsection id="id0413ecf82d944e68b0513ec1cdce2d9d"><enum>(d)</enum><header>Assistance to oil and gas communities</header>
<paragraph id="id763a74c9f31b4078b7c8ac5a326cd75a"><enum>(1)</enum><header>In general</header><text>Section 209(c) of the Public Works and Economic Development Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/42/3149">42 U.S.C. 3149(c)</external-xref>) is amended—</text> <subparagraph id="id3a4bf74a83074985a9c70b063ce49b36"><enum>(A)</enum><text>in paragraph (4), by striking <quote>or</quote> at the end;</text></subparagraph>
<subparagraph id="id9aa2126e6974480ea37fc5d255103d23"><enum>(B)</enum><text>in paragraph (5), by striking the period at the end and inserting <quote>; or</quote>; and</text></subparagraph> <subparagraph id="idd128679d663748f68ce5ecca8eef5221"><enum>(C)</enum><text>by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="id28c4746685784147a86aa6cd477ff1e1">
<paragraph id="id7bc3954e0379436c9418246514539e3d"><enum>(6)</enum><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph> <paragraph id="iddb64262e6c52456aa27c7d38992dbc1c"><enum>(2)</enum><header>Cost sharing</header><text>Section 204(c) of the Public Works and Economic Development Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/42/3144">42 U.S.C. 3144(c)</external-xref>) is amended by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="idbde9acaa30c0401c853244af790934c3">
<paragraph id="id54e3fa88f5784e619fda25d1486791cb"><enum>(4)</enum><header>Assistance for oil and gas communities</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph> <paragraph id="id8dd6f034433842278e7f5997ad8b6c8d"><enum>(3)</enum><header>Funding</header><text>Title VII of the Public Works and Economic Development Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/42/3231">42 U.S.C. 3231 et seq.</external-xref>) is amended by adding at the end the following:</text>
<quoted-block style="OLC" display-inline="no-display-inline" id="idE4C62DF730ED4BEAB055D8AC01C7FA72">
<section id="id37e824e7c35f4e9ebca5438332e8852a"><enum>705.</enum><header>Appropriations for oil and gas communities</header>
<subsection id="idD4C953D691EA47D5B4FD4321A99A8F47"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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).</text></subsection> <subsection id="id0CBBF4502AD2465587E4C5ED3F7BAEA1"><enum>(b)</enum><header>Adjustment</header><text display-inline="yes-display-inline">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.</text></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section>
<enum>IV</enum><header>Assistance to Environmental Justice Communities</header>
<section section-type="subsequent-section" id="id709B53254E2243019FD592E6A44719F1"><enum>401.</enum><header>Assistance to Environmental Justice Communities</header>
<subsection id="id86B9AEECA74548849C6B3F291EA4308A"><enum>(a)</enum><header>In general</header><text>For each fiscal year beginning after September 30, 2022, the amounts appropriated under subsection (b) shall be apportioned as follows:</text> <paragraph id="id01E936B7122C4D749886C3816B4DC6AB"><enum>(1)</enum><header>Energy affordability</header> <subparagraph id="idA02FEFEBD626403F8AFCFD4DF10AE5E0"><enum>(A)</enum><text>For the low-income home energy assistance program established under the Low-Income Home Energy Assistance Act of 1981 (<external-xref legal-doc="usc" parsable-cite="usc/42/8621">42 U.S.C. 8621 et seq.</external-xref>), 33 percent of such amounts, of which 3 percent shall be allocated to Indian Tribes.</text></subparagraph>
<subparagraph id="id7C9C3B922A3640778125CCEA0254FC92"><enum>(B)</enum><text>For the weatherization assistance program implemented under part A of title IV of the Energy Conservation and Production Act (<external-xref legal-doc="usc" parsable-cite="usc/42/6861">42 U.S.C. 6861 et seq.</external-xref>), 24 percent of such amounts.</text></subparagraph></paragraph> <paragraph id="id227B7C915B924F0BBB1A91E522F1FCE5"><enum>(2)</enum><header>Pollution reduction in environmental justice communities</header> <subparagraph id="id90d0b0f7631f42f7a1dc8821fb151aec"><enum>(A)</enum><text>For awarding competitive grants under the State Energy Program established under part D of title III of the Energy Policy and Conservation Act (<external-xref legal-doc="usc" parsable-cite="usc/42/6321">42 U.S.C. 6321 et seq.</external-xref>) 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. </text></subparagraph>
<subparagraph id="idAEE1F593FA3E4072A81FDD33A477165F"><enum>(B)</enum><text>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.</text></subparagraph> <subparagraph id="id3963BEDC592E4D4780D5F007AC93A1F7"><enum>(C)</enum><text>For enforcement activities of the Environmental Protection Agency under section 113 of the Clean Air Act (<external-xref legal-doc="usc" parsable-cite="usc/42/7413">42 U.S.C. 7413</external-xref>), 3 percent of such amounts.</text></subparagraph>
<subparagraph id="id295c71799e564b92a9e039c57b33369c"><enum>(D)</enum><text>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). </text></subparagraph> <subparagraph id="id972594e895b24dd9bc9cc0cd49bf350c"><enum>(E)</enum><text>For grants under subtitle G of title VII of the Energy Policy Act of 2005 (<external-xref legal-doc="usc" parsable-cite="usc/42/16131">42 U.S.C. 16131 et seq.</external-xref>), 6 percent of such amounts. </text></subparagraph>
<subparagraph id="idA3B95893D00D43D288266DC521D167EC"><enum>(F)</enum><text>For the urban and community forestry program under section 9 of the Cooperative Forestry Assistance Act of 1978 (<external-xref legal-doc="usc" parsable-cite="usc/16/2105">16 U.S.C. 2105</external-xref>), 0.5 percent of such amounts. </text></subparagraph></paragraph> <paragraph id="id19823891759842aebf32c625e42242cb"><enum>(3)</enum><header>Business development and career training</header> <subparagraph id="idf02af3b573234489bcdb075c3b2b2a7d"><enum>(A)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/42/9604">42 U.S.C. 9604(k)(7)</external-xref>), 1 percent of such amounts.</text></subparagraph>
<subparagraph id="id168cf47dc07346939d37c185382f35a3"><enum>(B)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/29/655">29 U.S.C. 655</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/99/499">Public Law 99–499</external-xref>), 1 percent of such amounts.</text></subparagraph> <subparagraph id="id280b56f0c07f4c41b31e2a2203ab1892"><enum>(C)</enum><text>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 (<external-xref legal-doc="usc" parsable-cite="usc/20/1067">20 U.S.C. 1067 et seq.</external-xref>), 1 percent of such amounts.</text></subparagraph>
<subparagraph id="id3d0698348317435eb750f618815a9b4a"><enum>(D)</enum><text>For grants for public works and economic development under section 201 of the Public Works and Economic Development Act of 1965 (<external-xref legal-doc="usc" parsable-cite="usc/42/3141">42 U.S.C. 3141</external-xref>), 2 percent of such amounts. </text></subparagraph> <subparagraph id="id791494b767f74eea96646aa8534ba529"><enum>(E)</enum><text>For assistance provided under the microloan program established under section 7(m) of the Small Business Act (<external-xref legal-doc="usc" parsable-cite="usc/15/636">15 U.S.C. 636(m)</external-xref>), 1 percent of such amounts.</text></subparagraph>
<subparagraph id="id03bb1da1768b42c6ba2769c89f792a8a"><enum>(F)</enum><text>For the Minority Business Development Agency, 0.5 percent of such amounts. </text></subparagraph></paragraph> <paragraph id="idDFCB188F0E874CED9F969CA19AD5B3D2"><enum>(4)</enum><header>Tribal programs</header> <subparagraph id="id229f2daa8d2c4dc690eaaccf8e77d99f"><enum>(A)</enum><text>For grants under the Indian Environmental General Assistance Program established under section 502 of <external-xref legal-doc="public-law" parsable-cite="pl/95/134">Public Law 95–134</external-xref> (<external-xref legal-doc="usc" parsable-cite="usc/42/4368b">42 U.S.C. 4368b</external-xref>), 2 percent of such amounts. </text></subparagraph>
<subparagraph id="id35CDA15C94E7474D88D1D4867738B3E1"><enum>(B)</enum><text>For grants under the Tribal Climate Resilience Program of the Bureau of Indian Affairs, 1 percent of such amounts. </text></subparagraph></paragraph></subsection> <subsection id="idA9163294B3AC495282017C831288F22E"><enum>(b)</enum><header>Appropriation</header><text>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 <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/38">chapter 38</external-xref> of the Internal Revenue Code of 1986 and section 102 of this Act, less any amounts refunded or paid under—</text>
<paragraph id="id7410E54EDC544ED990220138A8291838"><enum>(1)</enum><text>sections 4691(c), 4692(e), and 4695(b) of the Internal Revenue Code of 1986;</text></paragraph> <paragraph id="id14085E2308E74A94BEA67B0D0864C883"><enum>(2)</enum><text>section 6428C of such Code;</text></paragraph>
<paragraph id="idAC7D49CE2F064711A3B022661FD5810F"><enum>(3)</enum><text>section 401(g) of the Surface Mining Control and Reclamation Act of 1977; and</text></paragraph> <paragraph id="idF0DF7364B2DD4DDD8398C5FB4D72FE9E" commented="no" display-inline="no-display-inline"><enum>(4)</enum><text>sections 201(b), 202, 301, 302, 303(b), and 304 of this Act.</text></paragraph></subsection></section>
<enum>V</enum><header>Other Provisions</header>
<section commented="no" id="H10DD6AB1D9724200A9996A6BCDC433FA"><enum>501.</enum><header>Public disclosure of revenues and expenditures</header>
<subsection commented="no" id="H91FC73FF95784832B59133FE5E195A09"><enum>(a)</enum><header>Establishment of website</header><text>The Secretary of the Treasury, or the Secretary's designee, shall establish a website for purposes of making the disclosures described in subsection (b).</text></subsection> <subsection commented="no" id="H218EB43A0E5D4D63BE80B608A0533B8C"><enum>(b)</enum><header>Disclosures</header><text>The Secretary shall make publicly available, on an ongoing basis and as frequently as possible, the following information:</text>
<paragraph commented="no" id="H3284DAB5E3444CF48608B39CD41A5D33"><enum>(1)</enum><text>The amount and sources of revenue attributable to this Act and the amendments made by this Act.</text></paragraph> <paragraph commented="no" id="H94E2BABBC58345ABAE962EFA251BD34F"><enum>(2)</enum><text>The amount of tax savings and benefits received as a result of title II of this Act.</text></paragraph></subsection></section>
<section id="HB11CBC7A999B4E5BAE668BDEA03E451A"><enum>502.</enum><header>Severability</header><text display-inline="no-display-inline">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.</text></section> <section id="id5334E0629E144955BB87880503447FB5"><enum>503.</enum><header>Rule of construction</header><text display-inline="no-display-inline">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.</text></section>
<section id="idB8D20D9C4BE14C1BADA24E2DBC84751C"><enum>504.</enum><header>Remedies preserved</header><text display-inline="no-display-inline">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.</text></section>