No official summary available for this bill.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10418 Introduced in House (IH)]
<DOC>
118th CONGRESS
2d Session
H. R. 10418
To cap the emissions of greenhouse gases through a requirement to
purchase carbon permits, to distribute the proceeds of such purchases
to eligible individuals, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 16, 2024
Mr. Beyer introduced the following bill; which was referred to the
Committee on Energy and Commerce, and in addition to the Committee on
Ways and Means, 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 cap the emissions of greenhouse gases through a requirement to
purchase carbon permits, to distribute the proceeds of such purchases
to eligible individuals, 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 ``Healthy Climate and Family Security
Act of 2024''.
SEC. 2. FINDINGS.
The Congress finds the following:
(1) Carbon dioxide and other greenhouse gas emissions
continue to rise.
(2) The warming of our planet has led to more frequent,
dangerous and expensive extreme weather events, including heat
waves, storms, fires, droughts, floods and tornadoes.
(3) A 2018 report by the Intergovernmental Panel on Climate
Change (IPCC) recommends that serious efforts be made to limit
global warming to 1.5 C, which would require that
CO<INF>2</INF> emissions fall by 45 percent below 2010 levels
by 2030, reaching net zero by the middle of this century.
(4) The atmosphere is a common resource that belongs
equally to all.
(5) Stabilizing the climate can and must be done in a way
that supports vibrant economic growth and a thriving middle
class.
(6) Stabilizing the climate can and must be done in a way
that supports environmental justice by reducing pollution
affecting communities that have suffered disproportionately
from hazards arising from the extraction and combustion of
fossil fuels and supports community right-to-know reporting on
emissions from fossil fuel combustion.
(7) Legislation to address climate change and accelerate
the transition to a clean energy economy must be fair,
transparent and built to last.
SEC. 3. AUCTION OF CARBON PERMITS AND DISTRIBUTION OF HEALTHY CLIMATE
DIVIDENDS.
(a) In General.--The Internal Revenue Code of 1986 is amended by
adding at the end the following new subtitle:
``Subtitle L--Auction of Carbon Permits and Distribution of Healthy
Climate Dividends
``Chapter 101. Cap and Dividend Program Rules.
``Chapter 102. Healthy Climate Dividends.
``Chapter 103. Border Adjustments.
``CHAPTER 101--CAP AND DIVIDEND PROGRAM RULES
``Sec. 9901. Definitions.
``Sec. 9902. Carbon permits.
``Sec. 9903. Auctions.
``Sec. 9904. Compliance obligation.
``Sec. 9905. Penalty for noncompliance.
``Sec. 9906. Transfers.
``Sec. 9907. Banking and borrowing.
``Sec. 9908. Environmental justice.
``SEC. 9901. DEFINITIONS.
``For purposes of this subtitle:
``(1) Administrator.--The term `Administrator' means the
Administrator of the Environmental Protection Agency.
``(2) Carbon permit.--The term `carbon permit' means a
carbon permit established by the Secretary under section
9902(a).
``(3) Covered entity.--The term `covered entity' means--
``(A) in the case of crude oil--
``(i) any producer of crude oil operating
in the United States, and
``(ii) any importer of crude oil,
petroleum, or any petroleum product into the
United States,
``(B) in the case of coal--
``(i) any coal mine operating in the United
States, and
``(ii) any importer of coal into the United
States, and
``(C) in the case of natural gas--
``(i) any entity required to submit a
report to the Energy Information Agency on Form
176 by reason of delivering natural gas to an
end user, and
``(ii) any natural gas processor not
described in clause (i) with respect to sales
of natural gas in the United States.
``(4) Covered fuel.--The term `covered fuel' means crude
oil, natural gas, coal, or any other product derived therefrom
for use as a combustible fuel offered for sale in United States
markets.
``(5) Crude oil.--The term `crude oil' includes crude oil
condensates, natural gasoline, shale oil, any bitumen or
bituminous mixture, any oil derived from a bitumen or
bituminous mixture, and any oil derived from kerogen-bearing
sources.
``(6) Fair market value.--The term `fair market value'
means the average auction price for carbon permits during the 4
quarters immediately preceding a failure to surrender, when
required under section 9904, the required number of carbon
permits under such section.
``(7) State.--The term `State' means the several States,
the District of Columbia, the Commonwealth of Puerto Rico, the
United States Virgin Islands, Guam, American Samoa, the
Commonwealth of the Northern Mariana Islands, and any other
commonwealth, territory, or possession of the United States.
``(8) Vintage year.--The term `vintage year' means the
calendar year for which a carbon permit is established under
section 9902.
``(9) Co-pollutant.-- The term `co-pollutant' means--
``(A) any criteria pollutant for which there are
national ambient air quality standards under section
109 of the Clean Air Act (42 U.S.C. 7409), and
``(B) any precursor to such a criteria pollutant
which is released in fossil fuel combustion.
``(10) Frontline communities.--The term `frontline
communities' means locations in which minority populations and
low-income populations in the United States and its territories
and possessions, the District of Columbia, the Commonwealth of
Puerto Rico, and the Commonwealth of the Mariana Islands are
exposed to disproportionately high and adverse human health or
environmental effects of air pollution.
``SEC. 9902. CARBON PERMITS.
``(a) In General.--The Secretary, in consultation with the
Administrator, shall establish a separate quantity of carbon permits
for calendar year 2025 and each calendar year thereafter, as set forth
under subsection (b).
``(b) Emissions Reduction Schedule.--
``(1) In general.--The quantity of carbon permits
established by the Secretary, in consultation with the
Administrator, under subsection (a) for any calendar year
before 2050 that is between the nearest target years specified
in paragraph (2) preceding and succeeding such calendar year
shall be the quantity of such permits that represents an equal,
pro rata reduction from the preceding year to the succeeding
year.
``(2) Targets.--
``(A) Initial target.--The quantity of carbon
permits established for 2025 shall be equal to 15
percent less than the number of metric tons of carbon
dioxide emitted in the United States in 2015.
``(B) Decadal targets.--The quantity of carbon
permits established for--
``(i) 2027 shall be equal to 35 percent
less than the number of metric tons of carbon
dioxide emitted in the United States in 2015,
``(ii) 2030 shall be equal to 50 percent
less than the number of metric tons of carbon
dioxide emitted in the United States in 2015,
``(iii) 2038 shall be equal to 60 percent
less than the number of metric tons of carbon
dioxide emitted in the United States in 2015,
``(iv) 2044 shall be equal to 80 percent
less than the number of metric tons of carbon
dioxide emitted in the United States in 2015,
and
``(v) 2050 shall be equal to 90 percent
less than the number of metric tons of carbon
dioxide emitted in the United States in 2015.
``(3) Reports.--
``(A) Calendar year 2050.--In 2050 the Secretary,
after consultation with the Administrator, shall submit
a report to Congress making recommendations concerning
the program established under this subtitle for years
after 2050, including the quantity of carbon permits to
be established and any reductions that may be necessary
to ensure a net zero carbon economy and a healthy
climate.
``(B) Averting catastrophic climatic impact.--Not
later than 4 years after the date of the enactment of
this section, and every 4 years thereafter, the
Secretary shall report to Congress on any recommended
revisions to the decadal targets under paragraph (2)
and the basis for those recommendations if the
Secretary, after consultation with the Administrator,
determines the emissions reductions targets under this
subsection should be further tightened in order to--
``(i) reach a net-zero carbon economy by
2050, or
``(ii) avert catastrophic climate impacts.
``(c) Identification Numbers.--The Secretary shall assign to each
carbon permit established under subsection (a) a unique identification
number that includes the vintage year for that carbon permit.
``(d) Legal Status of Carbon Permits.--
``(1) In general.--A carbon permit does not constitute a
property right.
``(2) Termination or limitation.--Nothing in this subtitle
or any other provision of law shall be construed to limit or
alter the authority of the United States, including the
Secretary acting pursuant to statutory authority, to terminate
or limit a carbon permit.
``(3) Other provisions unaffected.--Nothing in this
subtitle relating to carbon permits issued under this section
shall affect the application of any other provision of law to a
covered entity (including the Clean Air Act), or the
responsibility for a covered entity to comply with any such
provision of law. Regional and State greenhouse gas initiatives
are not preempted by this subtitle.
``(e) Regulations.--Not later than December 31, 2025, the Secretary
shall promulgate regulations to carry out the provisions of this
subtitle.
``SEC. 9903. AUCTIONS.
``(a) Periodic Auctions.--The Secretary shall conduct periodic
public auctions of carbon permits established under section 9902(a).
The Secretary shall conduct at least 1 such auction in each calendar
quarter of each year for which carbon permits are established, and
shall distribute the available permits for each such year pro rata
among the quarters of such year.
``(b) Auction Rules.--The Secretary shall--
``(1) limit auction participation only to covered entities,
``(2) establish a limit on the amount of carbon permits
that can be purchased by a single entity at each auction and an
aggregate limit on the total amount of permits that can be held
by a single entity at any one time that--
``(A) reflects anticipated sector and participant
demand,
``(B) prevents speculation, manipulation, or
hoarding of permits, and
``(C) does not interfere with normal market
competition, and
``(3) set a minimum permit price at the initial auction of
$40 per ton of carbon dioxide that will be released when the
covered fuel is burned, increase this minimum price by $10 in
each successive year and adjust for inflation, and have the
authority to set higher minimum permit prices.
``(c) Unsold Permits.--Any carbon permit unsold at the auction at
which it is offered shall expire.
``SEC. 9904. COMPLIANCE OBLIGATION.
``(a) In General.--Not later than April 1, 2025, and April 1 of
each year thereafter, each covered entity shall surrender to the
Secretary a quantity of carbon permits at least as great as the number
of metric tons of carbon dioxide that the Secretary, in consultation
with the Administrator, determines would be emitted by the combustion
of covered fuels with respect to which the covered entity made the
first sale in United States markets during the previous calendar year.
``(b) Use Treated as Sale.--For purposes of subsection (a),
consumption for an emitting use by the covered entity of covered fuels
produced by the covered entity shall be treated as a first sale.
``SEC. 9905. PENALTY FOR NONCOMPLIANCE.
``(a) In General.--Any covered entity that fails for any year to
surrender, by the deadline described in section 9904, one or more of
the carbon permits due pursuant to such section shall be required to
surrender permits in order to meet this past due obligation and shall
be liable for payment to the Secretary of a penalty in the amount
described in subsection (b).
``(b) Amount.--The amount of a penalty required to be paid under
subsection (a) shall be equal to the product obtained by multiplying--
``(1) the number of carbon permits that the covered entity
failed to surrender by the deadline, by
``(2) 3 times the fair market value of carbon permits
issued for emissions occurring in the calendar year for which
the carbon permits were due.
``(c) Timing.--A penalty required under this section shall be
immediately due and payable to the Secretary, without demand, in
accordance with regulations promulgated by the Secretary, which shall
be issued not later than 1 year after the date of enactment of this
subtitle.
``(d) No Effect on Liability.--A penalty due and payable by the
covered entity under this section shall not diminish the liability of
the covered entity for any fine, penalty, or assessment against the
covered entity for the same violation under any other provision of law.
``(e) Penalty Not Deductible.--No deduction shall be allowed under
subtitle A for a penalty paid under this section.
``SEC. 9906. TRACKING.
``The regulations promulgated under section 9902(e) shall include a
system for issuing, recording, holding, and tracking carbon permits
that shall specify all necessary procedures and requirements for an
orderly and competitive functioning of the carbon permit system. Such
regulations shall provide for appropriate publication of the
information in the system on the internet.
``SEC. 9907. BANKING.
``(a) Banking.--A carbon permit may be used to meet the compliance
obligation requirements of section 9904 for emissions only in the
permit's vintage year, the year prior, or the year following. At least
80 percent of permits used by an entity to meet its compliance
obligation for a year must be of that year's vintage. The Secretary
shall have the authority to establish stricter requirements for the
percentage of the compliance obligation for a year that must be met
with permits of that year's vintage, and to establish penalties for
failure to comply.
``(b) Expiration.--A carbon permit shall expire when--
``(1) it is surrendered to the Secretary under section
9904,
``(2) it has been held by a covered entity and has not been
surrendered to the Secretary under section 9904 within 18
months after the end of its vintage year, or
``(3) the Secretary determines by regulation that
expiration is necessary to ensure the authenticity and
integrity of carbon permits or the carbon permit tracking
system.
``SEC. 9908. ENVIRONMENTAL JUSTICE.
``(a) In General.--This chapter shall be implemented to the extent
practicable to ensure that reductions in carbon emissions are
accompanied by commensurate reductions in emissions of co-pollutants
from fossil fuel combustion that impact frontline communities.
``(b) Report on Air Quality Methods Development.--Not later than 1
year after the date of enactment of this section, the Administrator
shall submit to Congress a report detailing efforts to increase air
quality monitoring deployment and technical assistance at the Federal,
State, local, and tribal level.
``(c) Air Quality Monitoring in Frontline Communities.--The
Administrator (or the Administrator's delegate) is authorized to
provide for trends monitoring of ambient air quality in frontline
communities and monitoring of co-pollutant emissions from sources
located in or near such communities that impact their pollution burden.
Not later than 3 years after the date of the enactment of this section,
any information from such monitors shall be recorded and reported at
the level of monitor and pollutant, and made available to the public to
support effective community participation in the making of
environmental policies.
``(d) Environmental Justice Guarantee.--In cases where co-pollutant
emissions impacting frontline communities have not declined at a rate
equal to the carbon dioxide emissions targets established in section
9902(b)(2), the Administrator is authorized to implement or promulgate
additional regulatory measures to ensure such reductions.
``(e) Environmental Justice Review.--Not later than 4 years after
the date of enactment of this section, and annually thereafter, the
Administrator shall implement an annual review to determine frontline
communities, evaluate the effects of the enactment of this chapter on
environmental justice, and recommend further corrective measures if
needed.
``(f) Appropriations.--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.
``CHAPTER 102--HEALTHY CLIMATE DIVIDENDS
``Sec. 9911. Healthy Climate Trust Fund.
``Sec. 9912. Healthy Climate Dividend Payments.
``Sec. 9913. Transparency.
``SEC. 9911. HEALTHY CLIMATE TRUST FUND.
``(a) Establishment.--There is established in the Treasury of the
United States a trust fund to be known as the `Healthy Climate Trust
Fund', consisting of such amounts as may be appropriated to such trust
fund as provided for in this section.
``(b) Transfers.--
``(1) Proceed amounts.--There are appropriated to the
Healthy Climate Trust Fund amounts equivalent to funds received
as proceeds under section 9903.
``(2) Penalty amounts.--There are appropriated to the
Healthy Climate Trust Fund amounts equivalent to funds received
as penalties under section 9905.
``(c) Expenditures.--
``(1) Administrative expenses.--Out of any amounts in the
Treasury not otherwise appropriated, there shall be
appropriated such sums as are necessary to pay the
administrative expenses necessary to carry out this chapter.
``(2) Healthy climate dividend payments.--Amounts in the
Healthy Climate Trust Fund not used under paragraph (1) for any
month shall be available for making Healthy Climate Dividend
Payments under section 9912.
``SEC. 9912. HEALTHY CLIMATE DIVIDEND PAYMENTS.
``(a) In General.--For purposes of this section:
``(1) Healthy climate dividend payment.--The term `Healthy
Climate Dividend Payment' means the individual pro rata share,
as determined by the Secretary, of amounts available for any
quarter in the Healthy Climate Trust Fund under section
9911(c)(2). The amounts so available for any quarter shall be
equal to the proceeds from auctions conducted under section
9903 in the preceding calendar quarter.
``(2) Eligible individual.--
``(A) In general.--The term `eligible individual'
means, with respect to any quarter, any individual with
a valid social security number (other than a
nonresident alien individual) who is lawfully present
in the United States for such quarter, as determined
and verified by the Secretary in consultation with any
other Federal entity the Secretary determines
appropriate.
``(B) Opt out.--An individual may elect not to be
treated as an eligible individual.
``(b) Payment of Healthy Climate Dividend.--From amounts made
available under section 9911(c)(2), the Secretary shall make a Healthy
Climate Dividend Payment not later than the end of the calendar quarter
following the calendar quarter in which such amounts are appropriated
to the Healthy Climate Trust Fund under section 9911 to each eligible
individual for that quarter. Such payments shall be made by electronic
means to the maximum extent practicable.
``(c) Exclusion From Gross Income.--Gross income shall not include
any Healthy Climate Dividend paid under this section.
``(d) Regulations.--The Secretary shall prescribe such regulations
and other guidance as may be necessary or appropriate to carry out this
section.
``SEC. 9913. TRANSPARENCY.
``(a) Report to Congress.--Not later than June 30, 2026, and at
least annually thereafter, the Secretary shall transmit to Congress a
report accounting for the disposition of amounts in the Healthy Climate
Trust Fund in the previous calendar year.
``(b) Healthy Climate Trust Fund Website.--Not later than 90 days
after the date of the enactment of this subtitle, the Secretary shall
establish and maintain a website to provide the public with information
on the disposition of any amounts in the Healthy Climate Trust Fund.
``CHAPTER 103--BORDER ADJUSTMENTS
``Sec. 9921. Carbon equivalency fee.
``Sec. 9922. Definitions.
``Sec. 9923. Sense of Congress.
``SEC. 9921. CARBON EQUIVALENCY FEE.
``(a) Imports.--The Secretary shall impose carbon equivalency fees
to be collected by the Commissioner responsible for U.S. Customs and
Border Control on imports of carbon-intensive goods. The amount of the
carbon equivalency fee shall be equal to the cost that domestic
producers of a comparable carbon-intensive good incur as a result of--
``(1) prices paid in the acquisition of carbon permits by
covered entities under this subtitle, and
``(2) carbon equivalency fees paid by importers of carbon-
intensive goods used in the production of the comparable
carbon-intensive good.
``(b) Payments to Exporters.--The Secretary shall pay without
interest to entities exporting from the United States carbon-intensive
goods produced in the United States. The amount of the payment shall be
equal to the cost that domestic producers of the carbon-intensive good
incur as a result of--
``(1) prices paid in the acquisition of carbon permits by
covered entities under this subtitle, and
``(2) carbon equivalency fees paid by importers of carbon-
intensive goods used in the production of the comparable
carbon-intensive good.
``(c) Expiration.--This section shall cease to have effect at such
time as and to the extent that--
``(1) an international agreement requiring countries that
emit greenhouse gases and produce carbon-intensive goods for
export markets to adopt equivalent measures comes into effect,
or
``(2) the country of export has implemented equivalent
measures, as determined by the Secretary, in consultation with
the Secretary of State.
``SEC. 9922. DEFINITIONS.
``In this chapter:
``(1) Carbon-intensive good.--The term `carbon-intensive
good' means a good that, as identified by the Secretary, in
consultation with the Administrator, by rule--
``(A) is a primary product, or
``(B) is a manufactured item in which one or more
primary products are inputs and the cost of production
of which in the United States is significantly
increased by reason of the requirements under this
subtitle.
``(2) Primary product.--The term `primary product' means--
``(A) iron, steel, steel mill products (including
pipe and tube), aluminum, cement, glass (including
flat, container, and specialty glass and fiberglass),
pulp, paper, chemicals, or industrial ceramics, and
``(B) any other manufactured product that the
Secretary, in consultation with the Administrator,
determines--
``(i) is sold for purposes of further
manufacture, and
``(ii) generates, in the course of the
manufacture of the product, direct and indirect
greenhouse gas emissions that are comparable
(on an emissions-per-dollar of output basis) to
emissions generated in the manufacture or
production of a primary product identified in
subparagraph (A).
``(3) Equivalent measure.--The term `equivalent measure'
means a tax, or other regulatory requirement that imposes a
cost, on manufacturers of carbon-intensive goods located
outside the United States, by reason of greenhouse gas
emissions in the production of such goods by such
manufacturers, approximately equal to the cost imposed by this
subtitle on manufacturers of comparable carbon-intensive goods
located in the United States.
``SEC. 9923. SENSE OF CONGRESS.
``It is the sense of Congress that the United States should work
proactively under the United Nations Framework Convention on Climate
Change and in other appropriate fora, to establish binding agreements
committing all major greenhouse gas emitting countries and countries
with globally competitive producers of carbon-intensive goods to
contribute equitably to the reduction of global greenhouse gas
emissions on a schedule and order of magnitude necessary to stabilize
the climate.''.
(b) Clerical Amendment.--The table of subtitles for the Internal
Revenue Code of 1986 is amended by adding at the end the following new
item:
``Subtitle L. Auction of Carbon Permits and Distribution of Healthy
Climate Dividends.''.
SEC. 4. NON-AUCTION GREENHOUSE GASES.
(a) Definitions.--In this section:
(1) The term ``Administrator'' means the Administrator of
the Environmental Protection Agency.
(2) The term ``non-auction greenhouse gas'' refers to the
gases included on the list in effect under subsection (b).
(b) List of Non-Auction Greenhouse Gases.--
(1) Initial list.--Not later than 2 years after the date of
the enactment of this Act, the Administrator, by rule, shall
finalize and publish a list that--
(A) consists of the anthropogenically emitted gases
that are determined by the Administrator to contribute
to global warming; and
(B) excludes gases to the extent they are--
(i) carbon dioxide emitted by the
combustion of a covered fuel (as such term is
defined in section 9901 of the Internal Revenue
Code of 1986, as added by section 3(a) of this
Act); or
(ii) directly attributable to the
production of animals for food or food
products.
(2) Updates.--The Administrator shall periodically review
and, as appropriate, update the list under paragraph (1).
(c) Regulations.--
(1) In general.--Under the authorities vested in the
Administrator by the Clean Air Act (42 U.S.C. 7401 et seq.) and
any other applicable law (other than this section), the
Administrator shall promulgate regulations addressing the
contribution of non-auction greenhouse gases to global warming.
(2) International competitiveness.--In promulgating
regulations under this subsection, the Administrator shall take
into consideration the effect of such regulations on the
international competitiveness of businesses and industries of
the United States.
(d) Schedule.--
(1) In general.--The regulations under subsection (c) shall
ensure that--
(A) not later than 4 years after the date of
enactment of this Act, requirements take effect to
regulate sources which, collectively, emit not less
than 25 percent of non-auction greenhouse gases emitted
in the United States;
(B) not later than 6 years after the date of
enactment of this Act, requirements take effect to
regulate sources which, collectively, emit not less
than 50 percent of non-auction greenhouse gases emitted
in the United States;
(C) not later than 8 years after the date of
enactment of this Act, requirements take effect to
regulate sources which, collectively, emit not less
than 75 percent of non-auction greenhouse gases emitted
in the United States; and
(D) not later than 10 years after the date of
enactment of this Act, requirements take effect to
regulate sources which, collectively, emit 100 percent
of non-auction greenhouse gases emitted in the United
States.
(2) Baseline.--The percentages specified in paragraph (1)
shall be applied relative to the aggregate quantity of non-
auction greenhouse gases emitted in the United States during
the calendar year in which the initial list under subsection
(b)(1) is required to be finalized by such subsection.
(e) Priorities.--In determining priorities for regulating the
emissions of non-auction greenhouse gases under subsection (c), the
Administrator shall consider--
(1) the degree to which the gases involved contribute to
global warming; and
(2) the speed with which a given reduction would contribute
to stabilizing the climate.
(f) Citizen Suits.--The provisions of section 304 of the Clean Air
Act (42 U.S.C. 7604) shall apply with respect to a violation of a
requirement under this section, or the failure of the Administrator to
perform a non-discretionary act or duty under this section, to the same
extent and in the same manner as such provisions apply with respect to
a violation described in subsection (a) of such section 304 or a
failure to perform a non-discretionary act or duty described in such
subsection.
(g) Report to Congress.--Not later than 2 years after the date of
the enactment of this Act, the Administrator shall submit a report to
the Congress identifying any additions or modifications to statutory
provisions which are needed for the Administrator to effectively
address the contribution of non-auction greenhouse gases to global
warming.
SEC. 5. DISCLOSURE OF INFORMATION.
(a) Limited Disclosure of Identity.--Subsection (l) of section 6103
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(23) Limited disclosure of identity information relating
to healthy climate dividend payments.--
``(A) Department of the treasury.--Information
regarding taxpayer identity with respect to individuals
shall, without written request, be open to inspection
by or disclosure to officers and employees of the
Department of the Treasury whose official duties
require such inspection or disclosure for purposes of
section 9912.
``(B) Commissioner of social security.--The
Commissioner of Social Security shall, on written
request, disclose to officers and employees of the
Department of the Treasury information regarding
taxpayer identity which has been disclosed to the
Social Security Administration as provided by paragraph
(1) or (5).
``(C) Restriction on disclosure.--Information
disclosed under this paragraph shall be disclosed only
for purposes of, and to the extent necessary in,
carrying out section 9912.''.
(b) Conforming Amendments.--Section 6103(p)(3)(A) of the Internal
Revenue Code of 1986 is amended by striking ``or (18)'' and inserting
``(18), or (23)''.
SEC. 6. PRESERVATION OF REMEDIES.
(a) In General.--Nothing in this Act preempts, displaces, or
restricts any State or Federal common law or statutory rights that
create a remedy for civil relief, including those for civil damages, or
that create a penalty for criminal conduct.
(b) Claims Related to Fossil Fuels and Climate Change.--
Notwithstanding any other provision of law, nothing in this Act, the
Clean Air Act (42 U.S.C. 7401 et seq.), or Federal common law preempts,
displaces, or restricts any right or remedy of any person, State, city,
county, or local or Tribal government under State or local statute,
ordinance, or common law related to any allegation of--
(1) deception concerning the effects of fossil fuels on
climate change;
(2) damage or injury resulting from the role of fossil
fuels in contributing to climate change; or
(3) the failure to avoid any damage or injury related to--
(A) climate change, including claims for nuisance,
trespass, design defect, negligence, failure to warn,
or deceptive or unfair practices; and
(B) claims for injunctive, declaratory, monetary,
or other relief.
SEC. 7. EFFECTIVE DATE.
The amendments made by this Act shall take effect on the date of
the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Energy and Commerce, and in addition to the Committee on Ways and Means, 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 Energy and Commerce, and in addition to the Committee on Ways and Means, 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.
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