; and (3) to encourage not-for-profit organizations, colleges, and universities to assist in environmental justice projects through tax credit incentives. 3. Credit against employment taxes for certain expenses relating to environmental justice communities and environmental justice projects (a) In general Section 3111 of the Internal Revenue Code of 1986 is amended by adding at the end the following: (g) Environmental justice (1) Allowance of credit There shall be allowed as a credit against the tax imposed by subsection (a) on wages paid with respect to employment of all employees of the eligible organization during the calendar year an amount equal to 40 percent of the amount of qualified expenditures of an eligible organization. (2) Limitation The amount allowed as a credit for a calendar year shall not exceed $10,000. (3) Qualified expenditures For purposes of paragraph (1)— (A) In general The term qualified expenditures means amounts paid or incurred by an eligible organization to provide support to environmental justice communities or environmental justice projects. (B) Environmental justice community The term environmental justice community means a community with significant representation of racial or ethnic minorities or low-income populations that experiences, or is at risk of experiencing, a significant or disproportionate burden of environmental stressors, risks, adverse human health effects, or environmental effects. (C) Environmental justice project The term environmental justice project means— (i) assistance with competitive grant writing, (ii) legal aide to advocate for affected communities, (iii) community organizing, (iv) advocacy at public forums, (v) research and human health monitoring, (vi) promotion and development of green space in urban communities, (vii) encouraging public-private partnerships, and (viii) any other project or activity designated by the Secretary. (4) Eligible organization For purposes of this subsection, the term eligible organization means an organization described in