by the Food and Nutrition Act of 2008 ( 7 U.S.C. 2011 et seq.) unless the Secretary finds for good cause that application of a particular definition would be detrimental to the purposes of the Energy Refund Program. (j) State Opt In The Secretary shall carry out the requirements specified by this section for a State or State agency unless the State or State agency elects to carry out such requirements. . (b) Conforming amendment Section 1324(b)(2) of title 31, United States Code, is amended by inserting the following before the period at the end: , or under section 2201(d)(4)(B)(ii) of the Social Security Act . 4. Assistance to displaced workers in the coal industry For a period of 10 years after the enactment of the Tax Pollution, Not Profit Act, up to 2 percent of the revenues generated under this Act may be used by the Secretary of Labor to implement a program to assist workers in the coal industry that may be displaced as a result of the enactment of this Act. This assistance can take the form of the following: (1) Worker retraining. (2) Relocation expenses for those who move to find new employment. (3) Early retirement. (4) Health Benefits. (5) Other assistance that the Secretary determines appropriate. 5. Reduction in corporate tax rate (a) In general Section 11(b)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraphs (C) and (D), by inserting and at the end of subparagraph (B), and by inserting after subparagraph (B) the following: (C) applicable percentage of so much of the taxable income as exceeds $75,000. , (2) by striking $11,750 and inserting applicable dollar amount , and (3) by striking the last sentence. (b) Applicable percentage