; or (4) the household consists of a single individual or a married couple, and receives benefits under the supplemental security income program under title XVI of the Social Security Act ( 42 U.S.C. 1381–1383f ). (c) Amount The Secretary of the Treasury, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency, shall determine the amount of each State grant in proportion to the percentage of total United States greenhouse gas emissions attributable to electricity, natural gas, gasoline, diesel, and fuel ethanol sold in such State during the preceding calendar year. (d) Rule relating to process Not later than 1 year after the enactment of this Act, the Secretary of the Treasury shall establish by rule a date in each year by which each State shall notify the Secretary how the State intends to distribute the State Grant. The Secretary shall transfer the State Grant to each State only upon the State demonstrating to the Secretary’s satisfaction that the State intends to distribute the State Grant in accordance with this section. (e) State For the purposes of this section, the term State includes the District of Columbia and any territory of possession of the United States. B Certain Manufacturers Excise Taxes 211. Repeal of Federal motor vehicle and aviation fuel taxes (a) In general Subpart A of part III of subchapter A of chapter 32 of the Internal Revenue Code of 1986 is hereby repealed. (b) Effective date The repeal made by subsection (a) shall apply to transactions after December 31, 2019. 212. Amendments to certain tax credits for carbon capture and storage (a) In general Section 45Q of the Internal Revenue Code ( 26 U.S.C. 45Q ) is amended in subsection (d)(1), by striking 2024 and inserting 2026 . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 213. Modifications of qualifying advanced coal project credit (a) Sequestration requirement for certain equipment Section