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HomeMy WebLinkAbout2019-09-10; City Council; ; H.R. 763 - Energy Innovation and Carbon Dividend Act of 20199 CITY COUNCIL Staff Report Meeting Date: To: From: Staff Contact: September 10, 2019 Mayor and City Council Scott Chadwick, City Manager Jason Haber, Assistant to the City Manager Jason.haber@carlsbadca.gov or 760-434-2958 CA Review vJV Subject: H.R. 763 -Energy Innovation and Carbon Dividend Act of 2019 Recommended Action Consider adoption of a resolution expressing the City Council's support for H.R . 763 -Energy Innovation and Carbon Dividend Act of 2019. Executive Summary This report presents for City Council consideration, a resolution in support of H.R. 763 -Energy Innovation and Carbon Dividend Act of 2019 (Exhibit 1), as directed by the City Council at the April 16, 2019, City Council meeting. Discussion H.R. 763 (Exhibit 2) is a bill introduced in the United States House of Representatives on Jan. 24, 2019 by Representative Ted Deutch (Florida). The bill intends to reduce carbon pollution and encourage market-driven innovation of clean energy technologies by negatively incentivizing energy companies, industry and consumers to shift to cleaner, less expensive fuel choices. Among its key provisions, the bill proposes to impose a carbon fee based upon on the greenhouse gas content of fossil fuels like coa l, oil and natural gas. The carbon fee is proposed to start at $15 per metric ton of carbon dioxide equivalent (MT CO2-e) emitted. For reference, one metric ton of carbon dioxide equivalent is emitted by using approximately 115 gallons of gasoline. The carbon fee will increase by $10 each year, subject to further upward adjustments for failure to meet emissions reduction targets and for inflation. The bill also proposes to impose other similar fees on fluorinated greenhouse gas emissions, imported fuels, and imported carbon-intensive products. The fees are proposed to be levied as far upstream in the supply chain as possible, or at the port of entry into the United States. The fees are proposed to remain in effect until emissions of greenhouse gases from covered fuels is reduced to 90% below 2016 levels. The bill's proposed timetable for emissions reductions calls for this target to be achieved by 2050. Sept. 10, 2019 Item #4 Page 1 of 51 Proceeds collected from the fees would be distributed equally through a monthly carbon dividend payment to eligible U.S. citizens or lawful residents. Program administrative fees would also be paid from fees collected. Adopting a resolution in support of H.R. 763 would be consistent with the following position statements in the City of Carlsbad Legislative Platform: 1. General Government e. Support measures which lead to a state or national energy policy. 16, Energy i. Support legislation that provides financial incentives for renewable energy. H.R. 763 is also consistent with the City of Carlsbad's Sustainability Guiding Principles and Environmental Guiding Principles. Fiscal Analysis There is no direct fiscal impact associated with the recommended action. Next Steps Should the City Council adopt a resolution in support of H.R. 763, such resolution will be signed by the Mayor and distributed to the appropriate state and federal representatives for their consideration. Environmental Evaluation (CEQA) Pursuant to Public Resources Code section 21065, this action does not constitute a "project" within the meaning of CEQA in that it has no potential to cause either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, and therefore does not require environmental review. Public Notification This item was noticed in accordance with the Ralph M. Brown Act and was available for public viewing and review at least 72 hours prior to scheduled meeting date. Exhibits 1. City Council Resolution 2. Full Text -H.R. 763 as Introduced into the House of Representatives on January 24, 2019 Sept. 10, 2019 Item #4 Page 2 of 51 RESOLUTION NO. 2019-165 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, SUPPORTING H.R. 763 -ENERGY INNOVATION AND CARBON DIVIDEND ACT OF 2019 Exhibit 1 WHEREAS, the City of Carlsbad supports measures which lead to a national energy policy; and WHEREAS, the City of Carlsbad supports legislation that provides financial incentives for renewable energy; and WHEREAS, the City of Carlsbad Sustainability Guiding Principles acknowledge that sustainability is based on achieving a long-term balance among social, economic and environmental factors; and WHEREAS, the City of Carlsbad Environmental Guiding Principles promote an ethic of conservation of non-renewable resources, including efforts to reduce the use of energy and greenhouse gas emissions; and WHEREAS, H.R. 763-Energy Innovation and Carbon Dividend Act of 2019 proposes to establish a national carbon fee and dividend as a market-based incentive to encourage the development and use of renewable energy resources and reduced greenhouse gas emissions. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as follows: 1. That the above recitations are true and correct. 2. That the City of Carlsbad supports and urges the United States Congress to pass H.R. 763 -Energy Innovation and Carbon Dividend Act of 2019. 3. That a certified copy of this Resolution will be sent to the appropriate State and Federal representatives. PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 10th day of September 2019, by the following vote, to wit: AYES: NAYS: ABSENT: Hall, Blackburn, Bhat-Patel, Schumacher, Hamilton. None. None. Sept. 10, 2019 Item #4 Page 3 of 51 AUTHENTICATE~ U.S. GOVERNMENT INFORMATION GPO 116TH CONGRESS 1ST SESSION H.R. 763 I To create a Carbon Dividend Trust Fund for the American people in order to encourage market-driven innovation of clean energy technologies and market efficiencies which will reduce harmful pollution and leave a healthier, more stable, and more prosperous nation for future genera- tions. IN THE HOUSE OF REPRESENTATIVES JANUARY 24, 2019 Mr. DEUTCH (for himself, Mr. LIPINSKI, Mr. CRIST, Mr. PETERS, Ms. ESHOO, Ms. JUDY CHU of California, and Mr. RoONEY of Florida) intro- duced the following bill; which was referred to the C01mnittee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, 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 create a Carbon Dividend Trust Fund for the American people in order to encourage market-driven innovation of clean energy technologies and market efficiencies which will reduce harmful pollution and leave a healthier, more stable, and more prosperous nation for future gen- erations. I Be it enacted by the Senate and House of Representa- 2 tives of the United States of America in Congress assembkd, Exhibit 2 Sept. 10, 2019 Item #4 Page 4 of 51 2 1 SECTION 1. SHORT TITLE. 2 This Act may be cite<l as the "Energy Innovation an<l 3 Carbon Dividend Act of 2019''. 4 SEC. 2. FINDINGS. 5 The CongTess finds that- 6 ( 1) efficient markets strengthen our economy 7 and benefit our )Jation by encouraging competition, 8 innovation, and technological progress; 9 (2) efficient markets should reflect all costs of 10 goods to ensure that they advance America's pros- 11 perity and national interests; 12 (3) emissions of carbon pollution and other 13 harmful pollutants into our )Jation's air impose sub- 14 stantial costs on all .Americans and on future gen- 15 erations; and 16 ( 4) creation of a Carbon Dividend Trust Fund, 17 to be distributed to the American people, will make 18 markets more efficient, create jobs, and stimulate 19 competition, innovation, and technological progress 20 that benefit all Americans and future generations. 21 SEC. 3. CARBON DIVIDENDS AND CARBON FEE. 22 (a) IN GEXERAL.-The Internal Revenue Code of 23 1986 is amended by adding· at the end the following new 24 subtitle: •HR 763 Ill Sept. 10, 2019 Item #4 Page 5 of 51 3 1 "Subtitle L-CARBON DIVIDENDS 2 AND CARBON FEE 3 ''CIL\PTER 101. CIBBO'.\' !<'EE:,,. "CII.\PTE!l 102. CAHBO:'\ BORDE!l F~:E AD,Jl18T~l~::---:'l'. "CHAPTER IOI-CARBON FEES "Se<'. DD0l. Definitions. "Se<'. !Hl02. Carbon fee. ''See. fHHJ3. Emissions reduc-tion sc-hedule. "Se<'. !Hl04. Fee on fluorinated greenhouse gases. "Ser. DD05. De(•ommissio11i11g of Carbon Administration. "Ser. DD06. Carbon Capture and Sequestration. "See. DD07. AdministratiYe authority. 4 "SEC. 9901. DEFINITIONS. 5 "For purposes of this subtitle: 6 "(a) ADMIXISTRAT0H.-The term 'Administrator' 7 means the Administrator of the Environmental Protection 8 Agency. 9 "(b) CARBO:\' DIOXIDE EQUIV~H,EXT OR CO2-E.- 10 The term 'carbon dioxide equivalent' or 'CO2-e' means the 11 number of metric tons of carbon dioxide emissions ·with 12 the same global warming potential as one metric ton of 13 another greenhouse g·as. 14 "(c) CARBOK-lXTEXSIVE PR0DlTCT.-The term 'car- 15 hon-intensive product' means, as identified by the Sec- 16 retary by rule- 17 '' ( 1) anv manufactured or agricultural product 18 ·which the Secretary in consultation ,,rith the Admin- 19 istrator determines is emissions-intensive and trade- •HR 763 Ill Sept. 10, 2019 Item #4 Page 6 of 51 4 1 exposed, except that no covered fuel is a carbon-in- 2 tensive product, and 3 "(2) until such time that the Secretary promul- 4 gates rules identif'.ving carbon-intensive products, the 5 following shall be considered carbon-intensive prod- 6 ucts: iron, steel, steel mill products (including pipe 7 and tube), aluminum, cement, glass (including flat, 8 container, and specialty glass and fiberglass), pulp, 9 paper, chemicals, or industrial ceramics. 10 " ( d) CARB0X LEAKAGE.-rrhe term 'carbon leakage' 11 means an increase of global greenhouse gas emissions 12 which are substantially due to the relocation of greenhouse 13 gas sources from the United States to jurisdictions ·which 14 lack comparable controls upon greenhouse gas emissions. 15 "(e) COST OF CARBON OR CARB0X C0STS.-rrhe 16 term 'cost of carbon' or 'carbon costs' means a national 17 or sub-national government policy which explicitly places 18 a price on greenhouse gas pollution and shall be limited 19 to either a tax on greenhouse gases or a system of cap- 20 and-trade. The cost of carbon is expressed as the price 21 per metric ton of CO2-e. 22 "(f) COVERED ENTITY.-rrhe term 'covered entity' 23 means- 24 '' ( 1) in the case of crude oil- •HR 763 m Sept. 10, 2019 Item #4 Page 7 of 51 5 1 "(A) a refinery operating m the United 2 States, and 3 "(B) any importer of any petroleum or pe- 4 troleum product into the United States, 5 "(2) in the case of coal- 6 "(A) any coal mmmg operation m the 7 United States, and 8 "(B) any importer of coal into the United 9 States, 10 "(3) in the case of natural gas- 11 "(A) any entity entering pipeline quality 12 natural gas into the natural gas transmission 13 s;rstem, and 14 "(B) any importer of natural gas into the 15 United States, 16 "( 4) in the case of fluorinated gases any entity 17 required to report the emission of a fluorinated gas 18 under part 98 of title 40, Code of :B7 ederal Reg11la- 19 tions, and 20 " ( 5) any entity or class of entities which, as de- 21 termined by the Secretary, is transporting, selling, 22 or otherwise using a covered fuel in a manner which 23 emits a gTeenhouse gas to the atmosphere and which 24 has not been covered b;r the carbon fee, the •HR 763 ill Sept. 10, 2019 Item #4 Page 8 of 51 6 1 fluorinated greenhouse gas fee, or the carbon border 2 fee adjustment. 3 "(g) C<n"'ERED F1FEL.-The term 'covered fuel' 4 means crude oil, natural gas, coal, or any other product 5 derived from crude oil, natural gas, or coal which shall 6 be used so as to emit greenhouse gases to the atmosphere. 7 "(h) CRl:DE OIL.-The term 'crude oil' means 8 unrefined petroleum. 9 "(i) EA'"P0RT.-The term 'export' means to transport 10 a product from ·within the jurisdiction of the United States 11 to persons outside the United States. 12 "(j) J1..,LU0RIN,\.TED GREENII0CSE GAS.-rrhe term 13 'fluorinated gTeenhouse gas' means sulfur hexafluoride 14 (SF6), nitrogen trifluoride (~_l1..,3), and any fluorocarbon 15 except for controlled substances as defined in subpart A 16 of part 82 of title 40, Code of Federal Regulation, and 17 substances with vapor pressures of less than 1 mm of Hg 18 absolute at 25 degrees. \Vith these exceptions, 'fluorinated 19 gTeenhouse gas' includes but is not limited to any 20 hydrofluorocarbon, any perfluorocarbon, any fully 21 fluorinated linear, branched or cyclic alkane, ether, ter- 22 tiary amine or aminoether, any perfluoropolyether, and 23 any hydrof1uoropolyether. •HR 763 1H Sept. 10, 2019 Item #4 Page 9 of 51 7 1 "(k) FOSSIL FnEL.-Thc term 'fossil fuel' means 2 coal, coal products, petroleum, petroleum products, or nat- 3 ural gas. 4 "(l) l<7 l"LL l<7 FEL CYCLE GREE~HOUSE GAS El\IIS- 5 s1oxs.-The term 'full fuel cyele greenhouse gas emis- 6 sions' means the greenhouse gas content of a covered fuel 7 plus that covered fuel's upstream greenhouse gas emis- 8 SIOnS. 9 "(m) GLOBAL \VAK\HXG P0TEXTL\L.-The term 10 'global warming potential' means the ratio of the time- 11 integrated radiative forcing from the instantaneous release 12 of one kilogTam of a trace substance relative to that of 13 one kilogram of carbon dioxide. 14 "(n) GREEXH0USE G~rn.-The term 'greenhouse gas' 15 means carbon dioxide (CO2), methane (CH4 ), nitrous 16 oxide ()hO), sulfur hexafluoride (SF6), 17 hydrofluorocarbons (Hl17Cs), perfluorocarbon (Pl<7 Cs), and 18 other gases as defined b:v rule of the Administrator. 19 "(o) GREEXHOlTSE GAS C0XTEXT.-The term 20 'greenhouse gas content' means the amount of greenhouse 21 gases, expressed in metric tons of CO2-e, which would he 22 emitted to the atmosphere by the use of a covered fuel 23 and shall include, nonexclusively, emissions of carbon diox- 24 ide (CO2), nitrous oxide C~hO), methane (CH4), and other •HR 763 Ill Sept. 10, 2019 Item #4 Page 10 of 51 8 1 gTeenhouse gases as identified by rule of the Adminis- 2 trator. 3 "(p) GREEXH0USE GAS EFFECT.-The term 'green- 4 house gas effect' means the adverse effects of greenhouse 5 gases on health or welfare caused by the greenhouse gas's 6 heat-trapping potential or its effect on ocean acidification. 7 "(q) hIP0R'r.-Irrespective of any other definition in 8 law or treaty, the term 'import' means to land on, bring 9 into, or introduce into any plaee subject to the jurisdiction 10 of the United States. 11 "(r) PETR0LEC::\1.-rrhe term 'petroleum' means oil 12 removed from the earth or the oil derived from tar sands 13 or shale. 14 "(s) PR0DUCTIOX GREEXII0USE GAS E1nssroxs.- 15 The term 'production greenhouse gas emissions' means 16 the quantity of greenhouse gases, e2q:)ressed in metric tons 17 of CO2-e, emitted to the atmosphere resulting from, non- 18 exclusively, the production, manufacture, assembly, trans- 19 portation, or financing of a product. 20 "(t) UPSTREA)I GREENnnnm GAS E:'iHSSIOXS.- 21 The term 'upstream greenhouse gas emissions' means the 22 quantity of greenhouse gases, e2q)ressed in metric tons of 23 C02-e, emitted to the atmosphere resulting from, non- 24 exelusiYely, the eA1:raction, proeessing, transportation, fi- 25 nancing, or other preparation of a covered fuel for use. •HR 763 1H Sept. 10, 2019 Item #4 Page 11 of 51 9 1 "SEC. 9902. CARBON FEE. 2 "(a) CARBON FEE.-There is hereby imposed a car- 3 bon fee on any covered entity's emitting use, or sale or 4 transfer for an emitting use, of any covered fuel. 5 "(b) Al\1:0U_),:T OP THE CARBON FEE.-The carbon 6 fee imposed by this section is an amount equal to- 7 " ( 1) the greenhouse gas content of the covered 8 fuel, multiplied by 9 "(2) the carbon fee rate. 10 "(c) CARBO?\ FEE RATE.-For purposes of this sec- 11 tion- 12 "(l) I::\! GENERAL.-The carbon fee rate, ,vith 13 respect to any use, sale, or transfer during a cal- 14 endar year, shall be- 15 "(A) in the case of calendar year 2019, 16 $15, and 17 "(B) except as provided in paragraph (2), 18 in the case of any calendar year thereafter- 19 "(i) the carbon fee rate in effect 20 under this subsection for the preceding cal- 21 endar year, plus 22 "(ii) $10. "(2) EXCEPTIOKS.- "(A) I NCRK~SED CARBON FEE RATE 23 24 25 26 AFTER MISSED A..\JXUAL E::\1ISSIONS RBDUCTIOX TARGET.-In the case of any year immediately •HR 763 m Sept. 10, 2019 Item #4 Page 12 of 51 10 1 follmving a ~'car for which the Secretary deter- 2 mines under 9903(b) that the actual emissions 3 of greenhouse gases from covered fuels exceeded 4 the emissions reduction target for the previous 5 year, paragTaph (l)(B)(ii) shall be applied by 6 substituting '$15' for the dollar amount other- 7 wise in effect for the calendar year under such 8 paragraph. 9 "(B) CESSATIOK OF C~IBBON FEE RATE IX- 10 CIU:ASE AFTER CERTAIK E'.\IISSION REDUCTIOXS 11 ACIIIEYED.-In the case of any year imme- 12 diately follmving a year for which the Secretary 13 determines under 9903(b) that actual emissions 14 of greenhouse gases from covered fuels is not 15 more than 10 percent of the greenhouse gas 16 emissions from covered fuels during the year 17 2016, paragraph (l)(B)(ii) shall be applied by 18 substituting '$0' for the dollar amount other- 19 ,vise in effect for the calendar year under such 20 paragraph. 21 "(3) IKFLATIOX AD.Jl'STl\fEXT.-In the case of 22 any calendar year after 2019, each of the dollar 23 amounts in paragraphs (l)(A), (l)(B)(ii), and 24 (2)(..A) shall be increased by an amount equal to- 25 "(A) such dollar amount, multiplied by •HR 763 1H Sept. 10, 2019 Item #4 Page 13 of 51 11 1 "(B) the cost-of-living adjustment deter- 2 mined under section l(f)(3) for the calendar 3 year, determined by substituting 'calendar year 4 2018' for 'calendar year 2016' in subparagraph 5 (A)(ii) thereof. 6 "(d) EXE:\IPTIOX ~\XD REPCXD.-The Secretary 7 shall prescribe such rules as are necessary to ensure the 8 fee imposed by this section is not imposed with respect 9 to any nonemitting use, or any sale or transfer for a non- 10 emitting use, including rules providing for the refund of 11 any carbon fee paid under this section with respect to any 12 such use, sale, or transfer. 13 " ( e) EXE:\1PTIOx::,;;.- 14 "(l) AGRICTLTURE.- 15 "(A) :B.,FEL.-If anv covered fuel or its de- 16 rivative is used on a farm for a farming pur- 17 pose, the Secretary shall pay (without interest) 18 to the ultimate purchaser of such covered fuel 19 or its derivative, the total amount of carbon 20 fees previously paid upon that covered fuel or 21 its derivative, as specified by rule of the Sec- 22 23 24 25 retary. "(B) F;i .\IDI, F .. \l{l\IIXG USE, AXD FAR::\IIXG PGRPOSE.-The terms 'farm', 'farming use', and 'farming purpose' shall have the respective •HR 763 IH Sept. 10, 2019 Item #4 Page 14 of 51 12 1 meamngs gwen such terms under section 2 6420(c). 3 "(C) OTHER GREEXH0USE GASES KVfIS- 4 SIONS FROM AGRICUJ,TURE.-The carbon fee 5 shall not be levied upon non-fossil fuel green- 6 house gas emissions which occur on a farm. 7 "(2) ARMED FORCES OF THE UNITED 8 STATES.-If any covered fuel or its derivative is 9 used by the Armed Forces of the United States as 10 supplies for vessels of war, vehicles, or electrical 11 power generation equipment, the Secretary shall pay 12 (without interest) to the ultimate purchaser of such 13 covered fuel or its derivative, the total amount of 14 carbon fees previously paid upon that covered fuel or 15 its derivative, as specified by rule of the Secretary. 16 "SEC. 9903. EMISSIONS REDUCTION SCHEDULE. 17 "(a) IN GENERAL.-An emissions reduction schedule 18 for greenhouse gas emissions from covered fuels is hereby 19 established, as follows: 20 "(1) REFEREKCE YEAR.-The greenhouse gas 21 emissions from covered fuels during the year 2016 22 shall be the reference amount of emissions and shall 23 be determined from the 'Inventory of U.S. Green- 24 house Gas Emissions and Sinks: 1990-2016' pub- •HR 763 Ill Sept. 10, 2019 Item #4 Page 15 of 51 1:3 1 lished by the Environmental Protection Agenc~r m 2 April of 2018. 3 4 5 6 7 8 9 "(2) El\IISSIOKS REDUCTIOX T.\RGET.-The first emission reduction target shall be for the year 2022. The emission target for each year thereafter shall be the previous year's target emissions minus a percentage of emissions during the reference year determined in ac'.cordance with the follmving table: ''Year Emissions Reduction Target 2016 Rt>ference ~·e11r 2020 to 2024 Xo emissions redu<-tion target 2025 to 20:34 ;'i percent of 201 G t•missiorn; pt~r ,w11r 20:35 to 20i'i0 2.i'i pereent of 201 (j L•missions pt>r YL'!lr "(b) .An:\11)..TISTRATIVE DETER'.\HXATION.-~ot later 10 than 60 days after the beginning of each calendar year 11 beginning after the enactment of this section, the See- 12 retary, in consultation with the .Administrator, shall deter- 13 mine whether actual emissions of greenhouse gases from 14 covered fuels exceeded the emissions reduction target for 15 the prereding calendar year. The Secretary shall make 16 such determination using the same greenhouse gas ac- 17 eounting method as was used to determine the greenhouse 18 gas emissions in the 'Inventm~' of U.S. Greenhouse Gas 19 Emissions and Sinks: 1990-2016' published by the Envi- 20 ronmental Protection Agency in April of 2018. •HR 763 1H Sept. 10, 2019 Item #4 Page 16 of 51 14 1 "SEC. 9904. FEE ON FLUORINATED GREENHOUSE GASES. 2 "(a) FLlTORI::-.JATED GAS FEE.-A fee is hereby im- 3 posed upon any fluorinated greenhouse gas which is re- 4 quired to be reported under part 98 of title 40, Code of 5 11-,ederal Regulations. 6 "(b) A.vIOUNT .-The fee to be paid by the covered 7 entity required to so report shall be an amount equal to- 8 " ( 1) the total amount, in metric tons of C02- 9 e, of emitted fluorinated greenhouse gases ( or, in the 10 case of a supplier, emissions that would result deter- 11 mined under the rules of such part), multiplied by 12 "(2) an amount equal to 10 percent of the car- 13 bon fee rate in effect under section 9902(d)(l) for 14 the calendar year of such emission. 15 "SEC. 9905. DECOMMISSIONING OF CARBON FEE. 16 "(a) IN GBNERAh-At such time that- 17 "(l) the Secretary determines under 9903(b) 18 that actual emissions of greenhouse gases from cov- 19 ered fuels is not more than 10 percent of the green- 20 house gas emissions from covered fuels during the 21 year 2016, and 22 "(2) the monthly carbon dividend payable to an 23 adult eligible individual has been less than $20 for 24 3 consecutive years, 25 the Secretary shall decommission in an orderly manner all 26 bureaus and programs associated ·with administering the •HR 763 Ill Sept. 10, 2019 Item #4 Page 17 of 51 15 1 carbon fee, the carbon border fee adjustment, and the Car- 2 bon Dividend rrrust Fund. 3 "(b) INFLATION AD.JUSTMENT.-In the case of any 4 calendar year after 2020, the $20 amount under sub- 5 section (a)(2) shall be increased by an amount equal to- 6 "(1) such dollar amount, multiplied by 7 "(2) cost-of-living adjustment determined under 8 section l(f)(3) for the calendar year, determined by 9 substituting 'calendar year 2017' for 'calendar year 10 2016' in subparagraph (A)(ii) thereof. 11 "SEC. 9906. CARBON CAPTURE AND SEQUESTRATION. 12 "(a) Ix GENERAL.-The Secretary, in consultation 13 with the Administrator and the Secretary of Energy, shall 14 prescribe regulations for making payments as provided in 15 subsection (b) to qualified facilities which capture and se- 16 quester qualified carbon dioxide. 17 "(b) P.AYMEN'T Af\IOUXTS.- 18 "(1) Ix GENER._\L.-The Secretary shall make 19 payments to a qualified facility in the same manner 20 as if such payment was a refund of an overpayment 21 of the carbon fee imposed by section 9902, in cases 22 in which such qualified facility- 23 "(A) uses any covered fuel- 24 "(i) ·with respect to which the carbon 25 fee has been paid, and •HR 763 1H Sept. 10, 2019 Item #4 Page 18 of 51 16 1 '' (ii) ·which results in the en11ss10n of 2 qualified carbon dioxide, 3 "(B) captures such emitted qualified car- 4 hon dioxide, and 5 "(C)(i) sequesters such qualified carbon di- 6 oxide in a manner vd1ich is safe, permanent, 7 and in compliance with any applicable local, 8 State, and Federal laws, or 9 "(ii) utilizes such qualified carbon dioxide 10 in a manner provided in paragraph (3)(C). 11 "(2) A_:\IOU~T OF REFUND.-The pay111ent de- 12 termined under this section shall be an amount 13 equal to the lesser of- 14 "(A)(i) the adjusted metric tons of quali- 15 fied carbon dioxide captured and sequestered or 16 utilized, multiplied by 17 "(ii) the carbon fee rate during the year in 18 which the carbon fee was imposed by section 19 9902 upon the covered fuel to which such car- 20 hon dioxide relates, or 21 "(B) the amount of the carbon fee imposed 22 by section 9902 ·with respect to such covered 23 fuel. 24 "(3) DEFI~ITIO~S ~\ND :::\PECL\L RCLES.-For 25 purposes of this section- •HR 763 Ill Sept. 10, 2019 Item #4 Page 19 of 51 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 17 "(A) (~lL\LIFIED C.ARBOX DIOXIDE; QlTALI- FIED FACIJ,ITY.- "(i) Ql~ALIFIED CARBOX DIOXIDE.- The term 'qualified carbon dioxide' has the same meaning given such term under sec- tion 45Q(b). "(ii) QeALIFIED FACILITY.-The term 'qualified facility' means any industrial fa- cility at which carbon capture equipment is placed in service. "(B) ADJUSTED TOTAL ::\1ETRIC TOXS.- The adjusted total metric tons of qualified car- bon dioxide captured and sequestered or utilized shall be the total metric tons of qualified carbon dioxide captured and sequestered or utilized, re- duced bv the amount of anv carbon dioxide like-" . ly to escape and be emitted into the atmosphere due to imperfect storage technology or other- ,vise, as determined by the Secretary m con- sultation with the Administrator. "(C) UTILIZATIOX.-The Secretary, m consultation with the Administrator, shall es- tablish reg11lations prmriding for the methods and processes by which qualified carbon dioxide may be utilized so as to remove that qualified •HR 763 1H Sept. 10, 2019 Item #4 Page 20 of 51 18 1 dioxide safely and permanently from the atmos- 2 phere. Utilization may include the production of 3 substances such as but not limited to plastics 4 and chemicals. Such regulations shall minimize 5 the escape or further emission of the qualified 6 carbon dioxide into the atmosphere. 7 "(D) SEQUESTRATIO~.-Not later 540 8 days after the date of the enactment of this sec- 9 tion, the Secretary, in consultation with the Ad- 10 ministrator, shall prescribe regulations identi- 11 fying the conditions under which carbon dioxide 12 may be safely and permanently sequestered. 13 "( 4) COORDINATIO::--J WITH CREDIT FOR CARBOI\" 14 DIO.X1DE SEQeESTRATION.-At such time that the 15 Secretary prescribes regulations implementing this 16 section, no payment under this section shall be al- 17 lowed to a taxpayer to ,vhom a credit has been al- 18 lowed for any taxable year under section 45Q. 19 "SEC. 9907. ADMINISTRATIVE AUTHORITY. 20 "(a) IN GENER._\L.-The Secretary m consultation 21 with the Administrator shall prescribe such regulations, 22 and other guidance, as may be necessary to carry out the 23 purposes of this subtitle and assess and collect the carbon 24 fee imposed by section 9902 and the fluorinated green- 25 house gas fee imposed by section 9904. •HR 763 Ill Sept. 10, 2019 Item #4 Page 21 of 51 19 1 "(b) SPECIFIC.ALLY.-Such regulations and guidance 2 shall includc- 3 "(1) the identification of an effective point in 4 the production, distribution, or use of a covered fuel 5 or fluorinated greenhouse gas for collecting such car- 6 bon fee or fluorinated greenhouse gas fee, in such a 7 manner so as to minimize administrative burden and 8 maximize the CA'tcnt to \\·hich full fuel cycle green- 9 house gas em1ss10ns from covered fuels or 10 fluorinated greenhouse gases have the carbon fee or 11 fluorinated gTccnhouse gas fee levied upon them, 12 "(2) the identification of covered entities which 13 shall be liable for the payment of the carbon fee or 14 the fluorinated gTeenhouse gas fee, 15 "(3) requirements for the monthly payment of 16 such fees, 17 "( 4) as may be necessary or convenient, rules 18 for distinguishing between different tJ1Jes of covered 19 fuels, 20 '' ( 5) as may be necessary or convenient, rules 21 for distinguishing behveen a covered fuel's grecn- 22 house gas content and its upstream greenhouse g-as 23 en11ss10ns, 24 "(6) rules to ensure that no covered fuel or 25 fluorinated greenhouse gas has the carbon fee, •HR 763 1H Sept. 10, 2019 Item #4 Page 22 of 51 20 1 fluorinated greenhouse gas fee, or carbon border fee 2 adjustment imposed upon it more than once, and 3 "(7) rules to ensure that the domestic imple- 4 mentation of the carbon fee and the fluorinated 5 greenhouse gas fee coordinate with the implementa- 6 tion of the carbon border fee adjustment of chapter 7 102. 8 "CHAPTER 102-CARBON BORDER FEE 9 ADJUSTMENT "Sec. 9908. Carbon border fee adjustment. "Sec. 9909. Administration of the carbon border fee adjustment. "Sec. 9910 . .Allocation of carbon border fee adjustment rewnues. 10 "SEC. 9908. CARBON BORDER FEE ADJUSTMENT. 11 "(a) IN GENERAL.-The fees imposed by, and re- 12 funds allowed under, this section shall be referred to as 13 'the carbon border fee adjustment'. 14 ''(b) PURPOSE.-The purpose of the carbon border 15 fee adjustment is to protect animal, plant, and human life 16 and health, to conserve exhaustible natural resources by 17 preventing carbon leakage, and to facilitate the creation 18 of international agreements. 19 " ( c) l::\[PORTED COVERED FUELS FEE.-ln the case 20 of any person that imports into the United States any cov- 21 ered fuel, there shall be imposed a fee equal to the excess 22 (if any) of- 23 "(1) an amount equal to- •HR 763 1H Sept. 10, 2019 Item #4 Page 23 of 51 21 1 "(A) the amount of full fuel cycle green- 2 house gas emissions of such fuel, multiplied hy 3 "(B) the carbon fee rate in effect for the 4 year in which such fuel is imported, over 5 "(2) the total foreign cost of carbon carried by 6 such fuel. 7 "(d) I C I P .:\!PORTED ARBO:\'-NTENSIVE RODr("fS 8 FEE.-ln the case of any person that imports into the 9 United States any carbon-intensive products, there shall 10 be imposed a fee equal to the excess (if any) of- 11 " ( 1) an amount equal to- 12 "(A) production greenhouse gas em1ss10ns 13 of such product, multiplied by 14 "(B) the carbon fee rate m effect for the 15 year in whirh the production greenhouse gas 16 emissions of such product ·were emitted into the 17 atmosphere, over 18 '' ( 2) the total foreign cost of carbon carried by 19 such product. 20 "(e) REFUKD ON E)..'PORTS FRO.:\I UXITED 21 STATES.- 22 "(1) CAR130X-IXTEXSIVE PRODFCTS.-Under 23 regulations preseribed by the SecretaI)', there shall 24 be allowed a credit or refund (-without interest) to 25 eA1)orters of carhon-intensiYe products manufactured •HR 763 lli Sept. 10, 2019 Item #4 Page 24 of 51 22 1 or produced in the United States an amount equal 2 to the excess (if any) of- 3 "(A) an amount equal to- 4 "(i) the production greenhouse gas 5 emissions of the eJ\.l)Orted carbon-intensive 6 product, multiplied by 7 "(ii) the carbon fee rate during the 8 year in which the carbon fee or fluorinated 9 greenhouse gas fee was paid upon the pro- IO duction greenhouse gas emissions of the 11 eJ\.l)Orted carbon-intensive product, over 12 "(B) any total cost of carbon to be levied 13 upon the carbon-intensive product by any juris- 14 diction to ,vhich the carbon-intensive product is 15 to be imported. 16 Any such credit or refund shall be allowed in the 17 same manner as if it were an overpayment of the fee 18 imposed by section 9902 or 9904. The Secretary 19 shall establish fair, timely, impartial, and as nec- 20 essary confidential procedures by which any exporter 21 of any product from the United States may petition 22 the Secretary to include that exported product on 23 the list of carbon-intensive products. 24 "(2) COYERED Fl'ELS.-Under regulations pre- 25 scribed by the Secretary, in the case of a covered •HR 763 m Sept. 10, 2019 Item #4 Page 25 of 51 23 1 fuel produced in the United States with respect to 2 which the fee under section 9902 was paid, there 3 shall be allmved as a eredit or refund (without inter- 4 est) to any exporter of such covered fuels an amount 5 equal to the excess ( if any) of- 6 "(A) an amount equal to- 7 "(i) the full fuel cycle greenhouse gas 8 emissions of the covered fuel, multiplied by 9 "(ii) the carbon fee rate at the time 10 the carbon fee ·was paid upon the full fuel 11 cycle greenhouse gas emissions of the ex- 12 ported covered fuel, over 13 "(B) any total eost of carbon to be levied 14 upon the covered fuel b:v a jurisdiction to v,,hich 15 the carbon-intensive product is to be imported. 16 Any such credit or refund shall be allowed in the 17 same manner as if it were an overpayment of tax 18 imposed by section 9902. 19 "(f) DEFIXITIOX::--.-.r7 or purposes of this section- 20 "(l) J17 0REIGN COST OF CARBO"'.\J"; FOREIGX C.AR- 21 BOX COSTS.-The term 'foreign cost of carbon' or 22 'foreign carbon cost' means the cost of any laws of 23 a foreign jurisdiction which impose a system of cap- 24 and-trade ·with respect to, or a tax or fee on, g1·een- •HR 763 1H Sept. 10, 2019 Item #4 Page 26 of 51 24 1 house gas. Such cost shall be determined and ex- 2 pressed as a price per metric ton of C02-e. 3 "(2) TOTAL COST OF C~IBBON CARRIED.-The 4 term 'total cost of carbon carried' means an amount 5 equal to- 6 "(A) the production greenhouse gas em1s- 7 sions of a carbon-intensive product or the full 8 fuel cycle greenhouse gas emissions of a covered 9 fuel, multiplied by 10 "(B) the cost of carbon ·with respect to 11 such product or fuel, reduced by any amount 12 refunded ,vith respect to such product or fuel 13 by a foreign jurisdiction. 14 The total cost of carbon carried shall be expressed 15 as price in United States dollars. 16 "(3) TOTAL FOREIGN COST OF CARBON CAR- 17 RIED.-The term 'total foreig11 cost of carbon car- 18 ried' means an amount equal to- 19 "(A) the production greenhouse gas emis- 20 sions of a carbon-intensive product, or the full 21 fuel cycle greenhouse gas emissions of a covered 22 fuel, multiplied by 23 "(B) the foreign cost of carbon with re- 24 spect to such product or fuel, reduced by the •HR 763 ill Sept. 10, 2019 Item #4 Page 27 of 51 25 1 amount refunded with respect to such product 2 or fuel by a foreign jurisdiction. 3 rrhe total foreign cost of carbon carried shall be ex- 4 pressed as price in United States dollars. 5 "SEC. 9909. ADMINISTRATION OF THE CARBON BORDER 6 FEE ADJUSTMENT. 7 "(a) GENERALLY.-The Secretary m consultation 8 with the Administrator shall prescribe regulations and 9 guidance which implement the carbon border fee adjust- 10 ment under section 9908. 11 "(b) COLLABORATION .-In determining the produc- 12 tion greenhouse gas emissions of an imported carbon-in- 13 tensive product, the upstream greenhouse gas emissions 14 of an imported covered fuel, the full fuel cycle greenhouse 15 gas emissions of an imported covered fuel, or the foreign 16 cost of carbon, or otherwise administering the carbon bor- 17 der fee adjustment, it is the sense of Congress that the 18 Secretary should collaborate ·with authorized officers of 19 any jurisdiction, including sub-national governments, af- 20 focted by the carbon border fee adjustment. 21 "(c) METH0D0L0GY.-ln determining the production 22 greenhouse gas emissions of an imported carbon-intensive 23 product, the upstream greenhouse gas emissions of an im- 24 ported covered fuel, the full fuel cycle greenhouse gas 25 emissions of an imported covered fuel, or the foreign cost •HR 763 IB Sept. 10, 2019 Item #4 Page 28 of 51 26 1 of carbon, the Secretary shall use reliable methodologies, 2 which- 3 " ( 1) as may be necessary or convenient- 4 '' (A) distinguish between different types of 5 covered fuels, 6 "(B) distinguish between a covered fuel's 7 greenhouse gas content and that covered fuel's 8 upstream greenhouse gas emissions, 9 "(C) distinguish between the different 10 types of greenhouse gas emissions which com- 11 pose a covered fuel's upstream greenhouse gas 12 emissions or greenhouse gas content, as well as 13 the various processes which produced those 14 emissions, and 15 "(D) distinguish between the different 16 types of greenhouse gas emissions which com- 17 pose a carbon-intensive product's production 18 greenhouse gas emissions, as well as the various 19 processes which produced those emissions, 20 "(2) ensure that no covered fuel, covered 21 fluorinated greenhouse gas, or carbon-intensive prod- 22 uct has the carbon fee, the fluorinated greenhouse 23 gas fee, or the border fee adjustment imposed upon 24 it more than once, •HR 763 1H Sept. 10, 2019 Item #4 Page 29 of 51 27 1 "(3) ensure that the implementation of the bor- 2 der carbon adjustment aligns ·with the carbon fee 3 and the fluorinated gas fee, 4 " ( 4) in the case of incomplete data, rely upon 5 the best available methodologies for interpolating 6 data gaps, and 7 " ( 5) are consistent with international treaties 8 and agreements. 9 "(d) SCHEDULE.-The Secretary shall determine- 10 "(1) not later than 3 years after the date of the 11 enactment of this section, the production greenhouse 12 gas emissions of imported carbon-intensive products, 13 "(2) not later than 180 days after the date of 14 the enactment of this section, the full fuel cycle 15 greenhouse gas emissions and the upstream green- 16 house gas emissions of every imported covered fuel, 17 and 18 "(3) not later than 3 years after the date of the 19 enactment of this section, the foreign cost of carbon 20 in all jurisdictions. 21 "(e) PR0CEDURE.-The Secretary shall establish 22 fair, timely, impartial, and as necessary confidential proce- 23 dures by which the importer of any carbon-intensive prod- 24 uct or any covered fuel may petition the Secretary to re- 25 vise the Secretary's determination of the production green- •HR 763 Ill Sept. 10, 2019 Item #4 Page 30 of 51 28 1 house gas emissions, full fuel c~·cle greenhouse gas emis- 2 sions, or upstream greenhouse gas emissions of that im- 3 porter's imported covered fuel or imported carbon-inten- 4 sive product, or the foreign cost of carbon carried b~r that 5 importer's imported carbon-intensive product. 6 "(f) SHIPMENTS )17 HO-:\I THE U:--JITED STATES TO THE 7 TERHITOHIES OF THE UNITED STATES.-~otwith- 8 standing any other treaty, law, or policy, shipments of cov- 9 ered fuels or carbon-intensive products from the United 10 States to Guam, the United States Virgin Islands, Samoa, 11 Puerto Rico, and the ~ orthern .l\Iariana Islands shall be 12 eligible for a refund of the carbon foe under section 13 9908(e). 14 "(g) hIPORTS TO THE TERRITORIES OF THE UXITED 15 ST.\TES.-~ohvithstanding· any other treaty, law, or pol- 16 icy, imports of covered fuels or carbon-intensive products 17 to Guam, the United States Virgin Islands, Samoa, Puerto 18 Rico, and the ~ orthern Mariana Islands shall not be sub- 19 jed to Seetion 9908(c) or 9908(d)." 20 "SEC. 9910. ALLOCATION OF CARBON BORDER FEE ADJUST- 21 MENT REVENUES. 22 "The revenues collected under this chapter may be 23 used to supplement appropriations made available in fiscal 24 years 2020 and thereafter- •HR 763 1H Sept. 10, 2019 Item #4 Page 31 of 51 29 1 "(1) to U.S. Customs and Border Protection, in 2 such amounts as arc necessary to administer the 3 carbon border fee adjustment, then 4 "(2) to the Department of Treasury, m such 5 amounts as arc necessary to allow refunds under 6 section 9908(e) to c1qJorters of carbon-intensive 7 products and e~ortcrs of covered fuels.". 8 (b) COORDIXATIOK \VITII CARBOX OXIDE SEQUES- 9 TRATIOX CREDIT.-Scction 45Q(f) is amended by adding 10 at the end the following new paragTaph: 11 "(8) COORDIXATIOX WITH CARBO.'.\J' CAPTCRE 12 AXD SEQUESTRATIOX P.\Y'.\1ENTS.-No credit shall 13 he allowed under this section to a trnqJaycr ,vhich 14 has received any payment under section 990G.". 15 (c) TREATIES ~\.'.'-JD lNTERXATIOXAL ='JEGOTIA- 16 TIOXS.- 17 (1) CONFORJ\Llli'CE WITH INTERNATIONAL 18 TRK\TIES.-ln the case that the Appellate Bod~, of 19 the \Vorld Trade Org-ai1ization, or any other authori- 20 tative international treaty interpreter, shall find any 21 portion of the carbon border fee adjustment under 22 chapter 102 of the Internal Revenue Code of 198G 23 to violate any treaty to vd1ich the United States is 24 a party, the Secretary of the Treasury is authorized 25 to alter any aspect of such carbon border fee adjust- •HR 763 1H Sept. 10, 2019 Item #4 Page 32 of 51 30 1 ment so as to bring the carbon border fee adjust- 2 ment into conformance ·with international law. 3 (2) lNTERXATION"AL NEGOTL\.TIONS.-The Con- 4 gress finds the international mitigation of green- 5 house gas emissions to be of national importance. 6 Therefore, the Congress encourages the Secretary of 7 State, or the Secretary's designee, to commence and 8 complete negotiations with other nations with the 9 goal of forming treaties, environmental agreements, 10 accords, partnerships or any other instrument that 11 effectively reduces global greenhouse gas emissions 12 to 10 percent of 2016 levels by 2050 and which re- 13 spect the principle of common but differentiated re- 14 sponsibilities and respective capabilities. 15 (3) SUSPENSIO:-.J OF THE CARBON BORDER FEE 16 ADJeSTl\:IENT .-Any part of the carbon border fee 17 adjustment shall be suspended, in whole or in 18 part,- 19 (A) by treaty or other international agree- 20 ment which includes provisions for the suspen- 21 sion of the carbon border fee adjustment, m 22 whole or in part, with any party signatory to 23 the treaty or other international agreement, or 24 (B) by a finding of the Secretary that a ju- 25 risdiction of importation has implemented poli- •HR 763 Ill Sept. 10, 2019 Item #4 Page 33 of 51 1 2 3 4 31 cies which, in the case of high emitting coun- tries, reduce greenhouse gas emissions at a rate at least equivalent to United States greenhouse gas emission reductions, or, in the case of low 5 emitting countries, prevent the increase in 6 greenhouse gas emissions. 7 Any such finding shall be reviewed at least every 3 8 years and amended or revoked as required. 9 SEC. 4. ESTABLISHMENT OF THE CARBON DIVIDEND TRUST 10 FUND. 11 (a) l:N GE~ERAL.-Subchapter A of chapter 98 of the 12 Internal Revenue Code of 1986 is amended by adding at 13 the end the following: 14 "SEC. 9512. CARBON DIVIDEND TRUST FUND. 15 "(a) EST.ABLISH'.\1:E~T A:'.\"D FUNDING.-There IS 16 hereby established in the Treasury of the United States 17 a trust fund to be known as the 'Carbon Dividend Trust 18 Fund', consisting of such amounts as may be appropriated 19 to such trust fund as provided for in this section. 20 "(b) TRA.."'\"SFERS TO THE CARBON DIYIDE:'.'JD TRUST 21 FUND.-There is hereby appropriated to the Carbon Divi- 22 <lend Trust Fund amounts equal to the fees received into 23 the Treasury less any amounts refunded or paid under 24 section 9902(d) or 9906 of chapter 101 for each month. •HR 763 1H Sept. 10, 2019 Item #4 Page 34 of 51 32 1 "(c) EXPENDI'rURES.-Amounts m the trust fund 2 shall be available for the following purposes: 3 "(1) An'..\IINISTRATIVE EXPENSES.-So much of 4 the expenses necessary to administer the Carbon 5 Dividend Trust Fund for each year, as does not ex- 6 ceed- 7 "(A) in the case of the first 5 calendar 8 years ending after the date of the enactment of 9 this section, the administrative expenses for any 10 year may not exceed 8 percent of amounts ap- 11 propriated to the Carbon Dividend Trust Fund 12 during such year, and 13 "(B) in the case of any calendar year 14 thereafter, 2 percent of the 5-year rolling aver- 15 age of the amounts appropriated to the Carbon 16 Dividend Trust Fund, and 17 "(2) OTHER AD:\1INISTRATIVE EXPENSES.-So 18 much of the e.xl)enses as are necessary to administer 19 chapter 101 for any year as does not to exceed 0.60 20 percent of the amounts appropriated to the Carbon 21 Dividend Trust Fund for the previous year, and fur- 22 ther limited as follows: 23 "(A) The Department of the Treasury. 24 "(B) The Social Security Administration. •HR 763 Ill Sept. 10, 2019 Item #4 Page 35 of 51 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 33 "(C) The Environmental Protection 1\gen- cy. "(D) Department of State. "(3) CARBO>J DIVIDE>JD P.\Y:\IEXTS.- "(A) Ix GE>.IER_\L.-From the amounts m the Carbon Dividend Trust Fund made avail- able under paragraphs (1) and (2) of this sub- section for any year, the Secretary shall for each month beginning more than 270 days after the date of the enactment of the Energy Inno- vation and Carbon Dividend Act of 2019, make carbon dividend payments to each eligible imli- vidual. "(B) PRO-RATA SIIARE.-A carbon divi- dend payment is one pro-rata share for each adult, and half a pro-rata share for each child under 19 years old, of amounts available for the month in the Carbon Dividend Trust Fund. "(C) ELHHBLE IXDIVIDUAL.-The term 'eligible individual' means, with respect to an:v month, any natural living person ·who has a valid Social Security number or taxpayer identi- fication number and is a citizen or lmvful resi- dent of the United States (other than any indi- ,i.dual ·who is a citizen of any possession of the •HR 763 1H Sept. 10, 2019 Item #4 Page 36 of 51 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 34 United States and whose bona fide residence is outside of the United States). The Secretary is authorized to verify an individual's eligibility to receive a carbon dividend payment. "(D) FEE TREATMENT OF PAYJ\1ENTS.- Amounts paid under this subsection shall be in- cludible in gross income. "(E) FEDERAL PROGRA1IS AND FEDERAL ASSISTED PROGRAl\IS.-The carbon dividend amount received by any individual shall not be taken into account as income and shall not be taken into account as resources for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assist- ance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. "(F) ADVAXCE PAYMEKT.-The Secretary shall transfer to the Carbon Dividend Trust Fund such amounts as are necessary for the disbursement of an advanced carbon dividend to all eligible individuals as follows: •HR 763 Ill "(i) An advanced. carbon dividend shall be the same as the anticipated first Sept. 10, 2019 Item #4 Page 37 of 51 35 1 carbon dividend required to be distributed 2 under subparagraph (A) and shall be dis- 3 tributed the month prior to the first collec- 4 tion of the carbon fee. 5 "(ii) Total amounts disbursed as ad- 6 vanced carbon dividends shall be deducted 7 from the carbon dividends on a pro-rata 8 basis over the first 3 years after the dis- 9 bursement of the first carbon dividends. 10 "(d) .. An:mNISTRATI\'E .. ArTIIORITY.-The Secretarv 11 shall promulgate rules, guidance, and regulations useful 12 and necessary to implement the Carbon Dividend Trust 13 Fund.''. 14 (b) CLERICAL .A .. ,rn::-JJnrnxT .-The table of sections 15 for subchapter A of chapter 98 of such Code is amended 16 by adding at the end the following nev-.r item: "SeC'. !J512. Carbon DiYidend Trw,t I<'und.". 17 SEC. 5. LIMITED DISCLOSURE OF INFORMATION. 18 Section 6103(1) of the Internal Revenue Code of 1986 19 is amended by adding at the end the following new para- 20 graphs: 21 "(23) LIMITED DI8CLOStTRE OP IDEXTI'l'Y IX- 22 FOR\1.ATIOX RELATIXG TO CARBON DIVIDEND P.AY- 23 MEXTS.- 24 "(A) DEPAR'r::\fEXT OF TRK.\.SlTRY.-lndi- 25 vidual identity information shall, without ,\Tit- •HR 763 1H Sept. 10, 2019 Item #4 Page 38 of 51 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 36 ten request, be open to inspection by or disclo- sure to officers and employees of the Depart- ment of the rrreasury whose official duties re- quire such inspection or disclosure for purposes of administering section 9512 (relating the Car- bon Dividend rrrust Fund). "(B) Co1nnSSIOXER OF SOCIAL SECU- RITY.-The Commissioner of Social Security shall, on written request, disclose to officers and employees of the Department of the Treas- ury individual identity information which has been disclosed to the Social Security Adminis- tration as is necessary to administer section 9512. "(C) RESTRICTIOX ON DISCLOSURE.-ln- formation disclosed under this paragraph shall 17 be disclosed only for purposes of, and to the ex- 18 tent necessary in, carrying out section 9512.". 19 SEC. 6. NATIONAL ACADEMY OF SCIENCES REVIEW OF CAR- 20 BON FEE AND EMISSIONS REDUCTION 21 SCHEDULE. 22 (a) IN GENERAL.-Not later than 10 years after the 23 date of the enactment of this Act, the Secretary of Energy 24 shall enter into an agreement Virith the National Academy 25 of Sciences to prepare a report relating to the carbon fee •HR 763 III Sept. 10, 2019 Item #4 Page 39 of 51 37 1 imposed by section 9902 of the Internal Revenue Code of 2 1986 and the emissions reductions schedule established 3 under section 9903 of such Code. 4 (b) REPORT REQUIRB~H:JNTS.-Such report shall- 5 ( 1) assess the efficiency and effectiveness of the 6 carbon fee in achieving the emissions reduction tar- 7 gets set forth in section 9903 of such Code; 8 (2) describe and make recommendations on 9 whether the carbon fee rate and annual increases 10 prescribed by section 9902(c) of such Code should 11 be adjusted in order to optimize the efficiency and 12 effectiveness of this Act in achieving the emissions 13 reduction targets set forth in section 9903 of such 14 Code; 15 ( 3) describe the potential of the carbon fee to 16 achieve future emissions targets set forth in section 17 9903(a) of such Code through the year 2050; 18 ( 4) describe and evaluate the effectiveness of 19 the carbon fee in reducing emissions from key sec- 20 tors of the economy, including sectors of the econ- 21 omy that have decreased their carbon emissions, sec- 22 tors of the economy that have increased their carbon 23 emissions, and sectors of the economy in which car- 24 bon emissions have not changed; •HR 763 1H Sept. 10, 2019 Item #4 Page 40 of 51 38 1 ( 5) make findings and recommendations to 2 I~ederal departments and agencies and to Congress 3 on actions that could be taken to reduce carbon 4 emissions in the sectors of the economy in which 5 carbon emissions have not decreased; 6 (6) make findings and recommendations on ad- 7 justing regulations enacted under the Clean Air Act 8 and other J,'ederal laws that affect economic sectors 9 achieving the emissions reduction targets set forth in 10 section 9903 of such Code; and 11 ( 7) provide an assessment of any other factors 12 determined to be material to the program's effi- 13 ciency and effectiveness m achieving the goals set 14 forth in this act. 15 (c) REPORT l\iADE PUBLICLY AVAILABLE.-Not later 16 than 10 years after the date of the enactment of this Act, 17 the Secretary of Energy shall submit to Congress the re- 18 port required under subsection (a). Such report shall be 19 made electronically available to the public and open to 20 public comment for at least 60 days before the final sub- 21 mission to Congress. 22 SEC. 7. IMPACT OF CARBON FEE ON BIOMASS USE AND 23 CARBON SINKS. 24 (a) STl'DY OF BIO:\L\SS.-The Secretary of Energy 25 shall enter into an agreement with the National Academy •HR 763 m Sept. 10, 2019 Item #4 Page 41 of 51 39 1 of Sciences and the Administrator of the Environmental 2 Protection Agency to conduct a study, make recommenda- 3 tions, and submit a report regarding the impact of the 4 carbon fee on the use of biomass as an energy source and 5 the resulting impacts on carbon sinks and biodiversity. 6 (b) STUDY REQUIRK\IE~Ts.-The studv conducted 7 under subsection (a) by the ='Jational Academy of Sciences 8 shall include analysis, documentation, and determinations 9 on- 10 ( 1) the carbon fee and its impact on the use of 11 biomass as an cnergv source and greenhouse gas 12 em1ss10ns from the use of biomass as an energy 13 source; 14 (2) the impacts of the use of biomass as an en- 15 ergy source on carbon sinks and biodiversity; and 16 ( 3) the various t~l)CS of biomass that arc being 17 used as an energy source. 18 (c) RE<'O:\DIEND.\.TIO:-.:s.-Bascd on the findings and 19 conclusions of the study, the ='J ational Academy of 20 Sciences shall make recommendations to Federal depart- 21 ments and agencies and to CongTess. The recommenda- 22 tions shall include any actions that should be taken to 23 mitigate impacts of the carbon fee on- 24 ( 1) increasing gTccnhouse gas em1ss10ns from 25 the use of biomass as an energy source; and •HR 763 Ill Sept. 10, 2019 Item #4 Page 42 of 51 40 1 (2) degradation of carbon sinks and biodiversity 2 relating to the use of biomass as an energy source. 3 (d) REPORT.-The National Academy of Sciences 4 shall prepare a report that includes any findings and rec- 5 ommendations made pursuant to this section and, not 6 later than 18 months after the date of the enactment of 7 this Act, make such report electronically available to the 8 public. 9 SEC. 8. AMENDMENTS TO THE CLEAN AIR ACT. 10 (a) IN GE~ERAL.-Title III of the Clean Air Act ( 42 11 U.S.C. 7601) is amended by adding at the end the fol- 12 lowing: 13 "SEC. 330. SUSPENSION OF REGULATION OF FUELS AND 14 EMISSIONS BASED ON GREENHOUSE GAS EF- 15 FECTS. 16 "(a) Ft:ELS.-Unless specifically authorized in sec- 17 tion 202, 211, 213, or 231 or this section, if a carbon 18 fee is imposed by section 9902 or 9908 of the Internal 19 Revenue Code of 1986 with respect to a covered fuel, the 20 Administrator shall not enforce any rule limiting the emis- 21 sion of greenhouse gases from the combustion of that fuel 22 under this Act ( or impose any requirement on any State 23 to limit such emission) on the basis of the emission's 24 greenhouse gas effects. •HR 763 lli Sept. 10, 2019 Item #4 Page 43 of 51 41 1 "(b) EMISSIONS.-Unless specifically authorized in 2 section 202, 211, 213, or 231 or this section, if a fee is 3 imposed by section 9904 of the Internal Revenue Code of 4 1986 with respect to a fluorinated greenhouse gas, the Ad- 5 ministrator shall not enforce any rule limiting such gas 6 under this Act ( or impose any requirement on any State 7 to limit such gas) on the basis of the greenhouse gas ef- 8 fects of such gas. 9 "(c) AUTHORIZED REC-mh\TION.-Notwithstanding 10 subsections (a) and (b), nothing in this section limits the 11 Administrator's authority pursuant to any other provision 12 of this Act- 13 "(1) to limit the en11ss10n of any greenhouse 14 gas because of any adverse impact on health or wel- 15 fare other than its greenhouse gas effects; 16 "(2) in limiting emissions as described in para- 17 graph (1), to consider the collateral benefits of liin- 18 iting the emissions because of greenhouse gas ef- 19 fects; 20 '' ( 3) to limit the em1ss10n of black carbon or 21 any other pollutant that is not a greenhouse gas 22 that the Administrator determines by rule has heat- 23 trapping properties; or •HR 763 m Sept. 10, 2019 Item #4 Page 44 of 51 42 1 "( 4) to take any action with respect to any 2 greenhouse gas other than limiting its en11ss10n, m- 3 cluding- 4 "(A) monitoring, reporting, and record- 5 keeping requirements; 6 "(B) conducting or supporting i11Yestiga- 7 tions; and 8 "(C) information collection. 9 "(d) EXCEPTIOX FOR CERT.UX GREEXH(WSE G.\S 10 El\IISSIOXS.-_:\;r ot,,ithstanding subsections (a) and (b), 11 nothing in this section limits the Administrator's authority 12 to regulate greenhouse gas emissions frorn- 13 " ( 1) sources that- 14 "(A) are subject to subpart 0000 or 15 OOOOa of part 60 of title 40, Code of Pederal 16 Regulations, as in effect or January 1, 2020; or 17 "(B) would be subject to such subpart 18 0000 or subpart OOOOa if such subpart ap- 19 plied regardless of the date on which construc- 20 tion, modification, or reconstruction of the 21 source involved commenced; or 22 "(2) POrrw Treatment Plants (as defined in 23 section 403.3(r) of title 40, Code of Pederal Regula- 24 tions). 25 "(e) SlTSPEXSIOX EXPIH,A'l'IOX.- •HR 763 1H Sept. 10, 2019 Item #4 Page 45 of 51 43 1 " ( 1) DETER~IINATIO:'-J .-The Administrator 2 shall make a determination by lVIarch 30, 2030, and 3 no less than once every five years thereafter, based 4 on the determination required by section 9903(b) of 5 the Internal Revenue Code of 1986, as to whether 6 cumulative greenhouse gas emissions from covered 7 fuels subject to taxation under section 9902 of such 8 Code during the period from calendar year 2022 9 through the calendar year preceding the determina- 10 tion exceed the cumulative emissions for that period 11 that would have occurred if the emission reduction 12 targets in section 9903(a)(2) of such Code were met. 13 "(2) COXSEQUEKCE OF CUMULATIYE El\1IS- 14 SIONS EXCEEDA,"\'CE.-If the Administrator deter- 15 mmes under paragraph (1) that cumulative green- 16 house gas emissions from covered fuels subject to 17 tax under section 9902 of the Internal Revenue 18 Code of 1986 exceed the cumulative emissions for 19 the period covered by the determination that would 20 have occurred if the emission reduction targets in 21 section 9903(a)(2) of such Code were met, then the 22 prohibitions in subsection (a) of this section, and in 23 section 211 ( c) ( 5) of this Act, shall cease to apply. 24 "(f) ASSURING E:\TIRON-:\rnNTAL INTEGRITY.- •HR 763 Ill Sept. 10, 2019 Item #4 Page 46 of 51 44 1 "(1) AnTHOHITY.-If the Administrator deter- 2 mines pursuant to subsection ( e) ( 1) of this section 3 that the emission reduction targets in section 9903 4 (a)(2) of the Internal Revenue Code of 1986 arc not 5 met- 6 "(A) subsections (a) and (b) shall cease to 7 apply; and 8 "(B) the Administrator shall- 9 "(i) issue such regulations as the Ad- 10 ministrator deems necessary to bring 11 greenhouse gas en11ss10ns from covered 12 fuels subject to taxation under section 13 9902 of the Internal Revenue Code of 14 1986 to levels that are at or below the 15 em1ss10n reductions targets in seetion 16 9903(a)(2) of such Code; and 17 "(ii) require in such regulations that 18 additional reductions in greenhouse gas 19 emissions are achieved to fully compensate 20 for any amount by which greenhouse gas 21 emissions from covered fuels subject to 22 taxation under section 9902 of such Code 23 24 •HR 763 1H have exceeded the targets m section 9903(a)(2) of such Code. Sept. 10, 2019 Item #4 Page 47 of 51 1 45 "(2) D EADLINE FOR FIXALIZIXG RECWL\- 2 TIONS.-The Administrator shall finalize any regula- 3 tions required by paragraph (1) not later than two 4 years after the Administrator makes the relevant de- 5 termination pursuant to such paragTaph. 6 "(3) ACHIE\'.K\U:XT OI<' .... \DDITIOXs\L REDUC- 7 TIONS.-Regulations issued pursuant to paragraph 8 (1) shall ensure that any additional reductions rc- 9 quired by paragraph (l)(B)(ii) arc fully achieved by 10 no later than eight years after the Administrator 11 makes the determination pursuant to subsection 12 (c)(l) described in paragraph (1). 13 "(g) DEFIXrrrnxs.-In this section, the terms 14 'greenhouse gas' and 'greenhouse gas effects' liave the 15 meanings g-iYen to those terms in section 9901 of the In- 16 ternal Revenue Code of 1986.". 17 (b) NEW MOTOR VEHICLES A .... '\D NEW MOTOR VEIII- 18 CLE EXGIXES.-Section 202(b) of the Clean Air Act (42 19 U.S.C. 7521(b)) is amended- 20 (1) by redesignating the second paragraph (3) 21 (as redesignated b,\T section 230( 4)(C) of Public Lmv 22 101-549 (104 Stat. 2529)) as paragraph (4); and 23 (2) by adding at the end the following: 24 "(5) ~otwithstanding subsections (a) and (b) of 25 section 330, the Administrator may- •HR 763 Ill Sept. 10, 2019 Item #4 Page 48 of 51 46 1 "(A) limit the emission of any greenhouse 2 gas (as defined in section 9901 of the Internal 3 Revenue Code of 1986) on the basis of the 4 emission's greenhouse gas effects (as defined in 5 section 9901 of the Internal Revenue Code of 6 1986) from any class or classes of new motor 7 vehicles or new motor vehicle engines subject to 8 regulation under subsection (a)(l); and 9 "(B) grant a waiver under section 10 209(b)(l) for standards for the control of 11 greenhouse gas emissions.". 12 (c) FUELS.-Section 211(c) of the Clean Air Act (42 13 U.S.C. 7545(c)) is amended by adding at the end the fol- 14 lowing new paragraph: 15 '' ( 5) The Administrator shall not, pursuant to this 16 subsection, impose on any manufacturer or processor of 17 fuel any requirement for the purpose of reducing the emis- 18 sion of any greenhouse gas (as defined in section 9901 19 of the Internal Revenue Code of 1986) produced by com- 20 bustion of the fuel on the basis of the emission's green- 21 house gas effects (as defined in section 9901 of the Inter- 22 nal Revenue Code of 1986).". 23 (d) ::--JONROAD ENGINES AXD VEHICLES EMISSIOXS 24 STANDARDS.-Section 213 of the Clean Air Act ( 42 •HR 763 Ill Sept. 10, 2019 Item #4 Page 49 of 51 47 1 U.S.C. 7547) 1s amended by adding at the end the fol- 2 lowing: 3 " ( e) GREENHOTTSE GAS E:\IISSIOKS.-N ot,vith- 4 standing section 330(a), the Administrator may limit the 5 emission of any greenhouse gas ( as defined in section 6 9901 of the Internal Revenue Code of 1986) on the basis 7 of the emission's greenhouse gas effects (as defined in sec- 8 tion 9901 of the Internal Revenue Code of 1986) from 9 any nonroad engines and nonroad vehicles subject to reh111- l O la tion under this section.". 11 (e) .. AIRCRAFT E:\IISSIOX ST .. L"\"DARDS.-Section 231 12 of the Clean Air Act ( 42 U.S.C. 7571) is amended by add- 13 ing at the end the following new subsection: 14 "(d) Nohvithstanding subsections (a) and (b) of see- 15 tion 330, the Administrator may limit the emission of any 16 gTeenhouse gas (as defined in scc-tion 9901 of the Internal 17 Revenue Code of 1986) on the basis of the emission's 18 greenhouse gas effects (as defined in seetion 9901 of the 19 Internal Revenue Code of 1986) from anv class or classes 20 of aircraft engines, so long as any such limitation is not 21 more stringent than the standards adopted by the Inter- 22 national Civil Aviation Organization.". 23 SEC. 9. EFFECTIVE DATE. 24 The amendments made by this Act shall take effect 25 on the date of the enaetment of this Act, except the carbon •HR 763 1H Sept. 10, 2019 Item #4 Page 50 of 51 48 1 fee under section 9902 of the Internal Revenue Code of 2 1986 shall apply to uses, sales, or transfers more than 3 270 days after the date of the enactment of this Act. 4 SEC. 10. PRINCIPLE OF INTERPRETATION. 5 In the case of ambiguity, the te:x'ts of this statute and 6 its amending texts shall be interpreted so as to allow for 7 the most effective abatement of greenhouse gas emissions. 8 SEC. 11. NO PREEMPTION OF STATE LAW. 9 :Nothing in this legislation shall preempt or super- IO sede, or be interpreted to preempt or supersede, any State 11 law or regulation. 0 •HR 763 m Sept. 10, 2019 Item #4 Page 51 of 51