Communities and Environment First Act of 2021
This bill establishes the For Communities Trust Fund to be funded by specified environmental taxes for the purpose of awarding grants to states in cooperative agreements with the Environmental Protection Agency to (1) assist in relocation efforts for individuals or groups who live within five miles of facilities that are a major source or area source of certain emissions, or (2) protect or remediate areas affected by emissions of hazardous air pollutants or releases of hazardous substances from such facilities.
The bill increases the excise tax on certain chemicals to adjust for inflation and removes tax exemptions related to crude oil and petroleum products imported into the United States.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 314 Introduced in House (IH)]
<DOC>
117th CONGRESS
1st Session
H. R. 314
To authorize the Administrator of the Environmental Protection Agency
to enter into cooperative agreements with States to carry out grant
programs to assist in remediation and relocation efforts relating to
hazardous air pollution, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 13, 2021
Mr. Richmond introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committees on
Energy and Commerce, and Transportation and Infrastructure, for a
period to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To authorize the Administrator of the Environmental Protection Agency
to enter into cooperative agreements with States to carry out grant
programs to assist in remediation and relocation efforts relating to
hazardous air pollution, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Communities and Environment First
Act of 2021''.
SEC. 2. FOR COMMUNITIES TRUST FUND.
(a) Establishment of Fund.--
(1) In general.--Subchapter A of chapter 98 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 9512. FOR COMMUNITIES TRUST FUND.
``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund, to be known as the For Communities
Trust Fund, consisting of such amounts as may be made available to such
Trust Fund as provided in this section or section 9602(b).
``(b) Transfers to Trust Fund.--For each of fiscal years 2022
through 2032, there are authorized to be transferred to the For
Communities Trust Fund amounts equivalent to the taxes received in the
Treasury under sections 4661 and 4671.
``(c) Expenditures.--Amounts in the For Communities Trust Fund
shall be made available without further appropriation to carry out
section 6 of the Communities and Environment First Act of 2021.''.
(b) Clerical Amendment.--The table of sections for subchapter A of
chapter 98 of such Code is amended by adding at the end the following
new item:
``Sec. 9512. For Communities Trust Fund.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
SEC. 3. SECTION 4661 TAXES TRANSFERRED TO FOR COMMUNITIES TRUST FUND
ONLY.
(a) In General.--Section 9507(b)(1) of the Internal Revenue Code of
1986 is amended by striking ``, 4661, or 4671''.
(b) Conforming Amendment.--Section 4661 of such Code is amended by
striking subsection (c).
(c) Effective Date.--The amendments made by this section shall
apply to taxes imposed after December 31, 2021.
SEC. 4. MODIFICATION OF CHEMICAL EXCISE TAXES.
(a) Adjustment for Inflation of Excise Tax on Certain Chemicals.--
Section 4661(b) of the Internal Revenue Code of 1986 is amended to read
as follows:
``(b) Amount of Tax.--
``(1) In general.--The amount of the tax imposed by
subsection (a) shall be determined in accordance with the
following table:
------------------------------------------------------------------------
The tax is the
``In the case of: following amount per
ton:
------------------------------------------------------------------------
Acetylene $11.35
Benzene 11.35
Butane 11.35
Butylene 11.35
Butadiene 11.35
Ethylene 11.35
Methane 8.02
Naphthalene 11.35
Propylene 11.35
Toluene 11.35
Xylene 11.35
Ammonia 6.15
Antimony 10.37
Antimony trioxide 8.74
Arsenic 10.37
Arsenic trioxide 7.95
Barium sulfide 5.36
Bromine 10.37
Cadmium 10.37
Chlorine 6.29
Chromium 10.37
Chromite 3.54
Potassium dichromate 3.94
Sodium dichromate 4.36
Cobalt 10.37
Cupric sulfate 4.36
Cupric oxide 8.37
Cuprous oxide 9.25
Hydrochloric acid 0.68
Hydrogen fluoride 9.86
Lead oxide 9.65
Mercury 10.37
Nickel 10.37
Phosphorus 10.37
Stannous chloride 6.64
Stannic chloride 4.94
Zinc chloride 5.17
Zinc sulfate 4.43
Potassium hydroxide 0.51
Sodium hydroxide 0.65
Sulfuric acid 0.61
Nitric acid 0.56.
------------------------------------------------------------------------
``(2) Adjustment for inflation.--
``(A) In general.--In the case of a calendar year
beginning after 2022, each of the amounts in the table
in paragraph (1) shall be increased by an amount equal
to--
``(i) such amount, multiplied by
``(ii) the cost-of-living adjustment
determined under section 1(f)(3) for the
calendar year, determined by substituting
`calendar year 2021' for `calendar year 2016'
in subparagraph (A)(ii) thereof.
``(B) Rounding.--If any amount as adjusted under
subparagraph (A) is not a multiple of $0.01, such
amount shall be rounded to the next lowest multiple of
$0.01.''.
(b) Effective Date.--The amendments made by this section shall
apply to taxes imposed after December 31, 2021.
SEC. 5. SECTION 4671 TAX REVIVED WITH RESPECT TO CERTAIN CHEMICALS.
(a) In General.--Section 4671 of the Internal Revenue Code of 1986
is amended--
(1) in subsection (a), by striking ``substance sold or used
by the importer thereof.'' and inserting ``substance--
``(1) sold or used by the importer thereof, and
``(2) described in the table in section 4661(b).'',
(2) by amending subsection (c) to read as follows:
``(c) Exemptions for Substances Taxed Under Section 4661.--No tax
shall be imposed by this section on the sale or use of any substance if
tax is imposed on such sale or use under section 4661.'', and
(3) by striking subsection (e).
(b) Effective Date.--The amendments made by this section shall
apply to taxes imposed after December 31, 2021.
SEC. 6. STATE GRANT PROGRAMS.
(a) Allocation of Funds.--The Administrator of the Environmental
Protection Agency shall, from amounts made available to carry out this
section for a fiscal year, award grants on a competitive basis to
States that have entered into a cooperative agreement with the
Administrator to carry out a grant program described in subsection (b).
(b) Grant Program.--A State may use amounts awarded to such State
pursuant to subsection (a) only to carry out a grant program to make
grants to entities--
(1) to assist in relocation efforts for individuals or
groups of individuals who live within 5 miles of a designated
facility; or
(2) to protect or remediate areas affected by emissions of
hazardous air pollutants, or releases of hazardous substances,
pollutants, or contaminants, from a designated facility.
(c) Eligibility.--In order to receive a grant under a grant program
described in subsection (b), an entity--
(1) shall propose to use the grant to carry out a project--
(A) to assist in relocation efforts for individuals
or groups of individuals who live within 5 miles of a
designated facility; or
(B) to protect or remediate an area affected by
emissions of hazardous air pollutants, or releases of
hazardous substances, pollutants, or contaminants, from
a designated facility; and
(2) shall be a nonprofit organization, or institution of
higher education, with an environmentally-focused mission.
(d) Inclusion of Acquisition of Property.--Assistance for
relocation efforts that is provided using a grant received under a
grant program described in subsection (b) may include acquisition of
property--
(1) for an individual or group of individuals described in
subsection (b)(1); or
(2) owned by an individual or group of individuals
described in subsection (b)(1).
(e) Priority.--In making grants under a grant program described in
subsection (b), a State shall give priority to individuals and groups
of individuals that reside closest to a designated facility.
(f) Review by Public Health Officials.--A State carrying out a
grant program described in subsection (b) shall ensure that public
health officials of such State review any health-related data submitted
in support of an application for a grant under such grant program.
(g) Definitions.--In this section--
(1) Designated facility.--The term ``designated facility''
means a facility or site--
(A) that is not owned by the Federal Government;
and
(B) that is--
(i) a major source or an area source, as
defined in section 112 of the Clean Air Act (42
U.S.C. 7412), to which emissions standards
promulgated under such section 112 apply; or
(ii) listed on the National Priorities List
under section 105 of the Comprehensive
Environmental Response, Compensation, and
Liability Act of 1980 (42 U.S.C. 9605).
(2) Hazardous air pollutant.--The term ``hazardous air
pollutant'' has the meaning given such term in section
112(a)(6) of the Clean Air Act (42 U.S.C. 7412(a)(6)).
(3) Hazardous substance.--The term ``hazardous substance''
has the meaning given such term in section 101 of the
Comprehensive Environmental Response, Compensation, and
Liability Act of 1980 (42 U.S.C. 9601).
(4) State.--The term ``State'' means each State of the
United States, the District of Columbia, and each territory of
the United States.
(h) Regulations and Guidance.--The Administrator may issue such
regulations and guidance as are necessary to implement a grant program
under this section.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Health.
Referred to the Subcommittee on Environment and Climate Change.
Referred to the Subcommittee on Water Resources and Environment.
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