United States 115th Congress Status: In Committee 22 D cosponsors

HR 4209 — America Wins Act

Last action — Referred to the Subcommittee on Energy.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

In plain language

The bill aims to tax carbon dioxide emissions and provide rebates to consumers.

The America Wins Act proposes a tax on the carbon content of certain substances and introduces a consumer rebate. It also includes provisions to assist coal country and reduce pollution.

Summary

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.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill introduces a new tax on the carbon dioxide content of certain substances, establishing a framework for credits and adjustments related to this tax.

  • Chapter 38 of the Internal Revenue Code of 1986

    Subchapter E--Tax on Carbon Dioxide Content of Certain Substances

    This establishes a new subchapter focused on carbon dioxide taxes.

  • Section 4691

    There is hereby imposed a tax on any taxable carbon substance sold by the manufacturer, producer, or importer thereof.

    Imposes a tax on the sale of taxable carbon substances.

  • Section 4691(b)(1)

    The amount of tax imposed... shall be the applicable amount per ton of carbon dioxide content of such substance, as determined by the Secretary in consultation with the Secretary of Energy.

    Specifies how the tax amount is to be calculated based on carbon dioxide content.

  • Section 4691(b)(3)(A)

    For calendar year 2019, the term 'applicable amount' means $49.

    Sets a starting tax rate for carbon dioxide content for the year 2019.

  • Section 4692(a)

    If a person uses a taxable carbon substance as a feedstock so that the carbon associated with such substance will not be emitted... then an amount equal to the amount of tax... shall be allowed as a credit or refund.

    Provides a tax credit or refund for sequestered carbon from taxable carbon substances.

  • Section 4693(a)

    The Secretary shall impose a carbon equivalency fee on imports of carbon-intensive goods...

    Imposes a fee on imports to level the playing field for domestic producers.

  • Section 4694(a)(1)

    The term 'taxable carbon substance' means-- (A) coal (including lignite and peat)...

    Defines taxable carbon substances to include coal and petroleum products.

Action History

  1. Introduced in House

  2. Introduced in House

  3. 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.

  4. 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.

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. Referred to the Subcommittee on Aviation.

  11. Referred to the Subcommittee on Highways and Transit.

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

  13. Referred to the Subcommittee on Water Resources and Environment.

  14. Referred to the Subcommittee on Environment.

  15. Referred to the Subcommittee on Energy and Mineral Resources.

  16. Referred to the Subcommittee on Energy.

Sponsors

Sponsorship breakdown

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1 sponsors · 21 co-sponsors · 525 not signed on

Sponsors (1)

Co-sponsors (21)

Not signed on (525)

525 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

What does HR 4209 do?
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.
Who sponsors HR 4209?
HR 4209 is sponsored by Larson, John B. (Democratic), Barragán, Nanette Diaz (Democratic), Blumenauer, Earl (Democratic), Capuano, Michael E. (Democratic), Carbajal, Salud O. (Democratic), Carson, André (Democratic), Cohen, Steve (Democratic), DeFazio, Peter A. (Democratic), Demings, Val Butler (Democratic), Doyle, Michael F. (Democratic), Gallego, Ruben (Democratic), Hastings, Alcee L. (Democratic), Huffman, Jared (Democratic), Norton, Eleanor Holmes (Democratic), Payne, Donald M. (Democratic), Blunt Rochester, Lisa (Democratic), Wilson, Frederica S. (Democratic), Smith, Adam (Democratic), Beyer, Donald S. (Democratic), Lynch, Stephen F. (Democratic), Bonamici, Suzanne (Democratic), and Lee, Barbara (Democratic).
What is the current status of HR 4209?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 4209?
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