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H.R. 4209

America Wins Act

America Wins Act

The bill amends the Internal Revenue Code to impose an excise tax on the carbon dioxide content of coal, petroleum and petroleum products, and natural gas sold by the manufacturer, producer, or importer and require the revenues to be used for infrastructure and other purposes.

Refunds or credits for the tax must be issued for carbon substances that are: (1) not emitted due to use as a feedstock or through carbon capture and sequestration, or (2) previously taxed carbon substances used to make another taxable carbon substance.

The bill includes border adjustment provisions that require certain fees, credits, or refunds for carbon-intensive goods that are exported or imported.

The bill also establishes a Build America Trust Fund and appropriates to the fund amounts equal to the increase in revenues attributable to the tax. Specified amounts of the funds must be used, without further appropriation, for infrastructure, including

  • highways and transit;
  • aviation;
  • passenger rail;
  • harbors, waterways, flood protection, and dams;
  • clean water;
  • Department of Agriculture water and waste disposal programs; and
  • broadband deployment.

Specified portions of the funds must also be used for:

  • providing assistance to workers and communities reliant on industries that primarily produce taxable carbon substances or carbon-intensive goods,
  • an energy refund program to provide payments to certain low-income households, and
  • a refundable tax credit for households that meet specified income requirements.

Referred to the Subcommittee on Energy.

Rep. Larson, John B. [D-CT-1](D-CT)Sponsor
21 cosponsors21 D
21cosponsors7committees16actions26subjects
  1. Committee

    Referred to the Subcommittee on Energy.

    Energy Subcommittee
  2. Committee

    Referred to the Subcommittee on Energy and Mineral Resources.

    Energy and Mineral Resources Subcommittee
  3. Committee

    Referred to the Subcommittee on Environment.

    Environment, Manufacturing, and Critical Materials Subcommittee
  4. Committee

    Referred to the Subcommittee on Water Resources and Environment.

    Water Resources and Environment Subcommittee
  5. Committee

    Referred to the Subcommittee on Railroads, Pipelines, and Hazardous Materials.

    Railroads, Pipelines, and Hazardous Materials Subcommittee
  6. Committee

    Referred to the Subcommittee on Highways and Transit.

    Highways and Transit Subcommittee
  7. Committee

    Referred to the Subcommittee on Aviation.

    Aviation Subcommittee
  8. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Science, Space, and Technology Committee
  9. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Natural Resources Committee
  10. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Education and the Workforce Committee
  11. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Agriculture Committee
  12. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Energy and Commerce Committee
  13. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Transportation and Infrastructure Committee
  14. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Transportation and Infrastructure, Energy and Commerce, Agriculture, Education and the Workforce, Natural Resources, and Science, Space, and Technology, 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.

    Ways and Means Committee
  15. IntroReferralIntro-H

    Introduced in House

  16. IntroReferral1000

    Introduced in House

America Wins Act — Informed