each contract and subcontract for program management, construction management, planning studies, feasibility studies, architectural services, preliminary engineering, design, engineering, surveying, mapping, and related services entered into using any of such funds be awarded in the same manner as a contract for architectural and engineering services is awarded under— (A) chapter 11 of title 40, United States Code, or (B) an equivalent qualifications-based requirement prescribed by the relevant State. (2) No proprietary interest A contract awarded in accordance with paragraph (1) shall not be considered to confer a proprietary interest upon the United States. (f) Considerations in use of funds Funds made available under this section shall be used after giving due consideration to the health, climate, land usage (including use of eminent domain and land which is significant to native communities), and economic impacts of such use and to any disproportionately harmful impacts on former carbon intensive communities, indigenous peoples, communities of color, migrant communities, de­in­dus­tri­a­lized communities, depopulated rural communities, the poor, low-income workers, women, the elderly, the un­housed, people with disabilities, and youth. (g) Administrative provisions Amounts distributed from the Trust Fund for a program or activity under subsection (c) shall— (1) be in addition to other amounts appropriated for the program or activity, and (2) remain available until expended. . (c) Clerical amendments (1) The table of subchapters for chapter 38 of such Code is amended by adding at the end thereof the following new item: Subchapter E. Tax on Carbon Dioxide Content of Certain Substances . (2) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following: Sec. 9512. Build America Trust Fund. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 3. Energy Refund Program (a) In general The Secretary