I
117th CONGRESS
1st Session
H. R. 4798
IN THE HOUSE OF REPRESENTATIVES
July 29, 2021
Mr. Carter of Louisiana 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.
Short title
This Act may be cited as the Communities and Environment First Act of 2021
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For Communities Trust Fund
Establishment of fund
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:
For Communities Trust Fund
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).
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.
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.
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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.
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Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2021.
Section 4661 taxes transferred to For Communities Trust Fund only
In general
Section 9507(b)(1) of the Internal Revenue Code of 1986 is amended by striking , 4661, or 4671
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Conforming amendment
Section 4661 of such Code is amended by striking subsection (c).
Effective date
The amendments made by this section shall apply to taxes imposed after December 31, 2021.
Modification of chemical excise taxes
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:
Amount of tax
In general
The amount of the tax imposed by subsection (a) shall be determined in accordance with the following table:
| In the case of: | The tax is the 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. |
Adjustment for inflation
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—
such amount, multiplied by
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.
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.
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Effective date
The amendments made by this section shall apply to taxes imposed after December 31, 2021.
Section 4671 tax revived with respect to certain chemicals
In general
Section 4671 of the Internal Revenue Code of 1986 is amended—
in subsection (a), by striking substance sold or used by the importer thereof.
and inserting
substance—
sold or used by the importer thereof, and
described in the table in section 4661(b).
,
by amending subsection (c) to read as follows:
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
by striking subsection (e).
Effective date
The amendments made by this section shall apply to taxes imposed after December 31, 2021.
State grant programs
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).
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—
to assist in relocation efforts for individuals or groups of individuals who live within 5 miles of a designated facility; or
to protect or remediate areas affected by emissions of hazardous air pollutants, or releases of hazardous substances, pollutants, or contaminants, from a designated facility.
Eligibility
In order to receive a grant under a grant program described in subsection (b), an entity—
shall propose to use the grant to carry out a project—
to assist in relocation efforts for individuals or groups of individuals who live within 5 miles of a designated facility; or
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
shall be a nonprofit organization, or institution of higher education, with an environmentally-focused mission.
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—
for an individual or group of individuals described in subsection (b)(1); or
owned by an individual or group of individuals described in subsection (b)(1).
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.
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.
Definitions
In this section—
Designated facility
The term designated facility means a facility or site—
that is not owned by the Federal Government; and
that is—
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
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).
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)).
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).
State
The term State means each State of the United States, the District of Columbia, and each territory of the United States.
Regulations and guidance
The Administrator may issue such regulations and guidance as are necessary to implement a grant program under this section.
