; (2) the effect of such sections on the citizens and residents of the United States, including— (A) the percentage reduction in the use of plastic or paper single-use carryout bags as a result of the enactment of such sections; (B) the opinion among citizens and residents of the United States regarding the effect of such sections, disaggregated by race and income level; and (C) the amount of substitution between other types of plastic bags for single-use carryout bags; (3) measures that the Comptroller General determines may increase the effectiveness of such sections, including the amount of tax imposed on each carryout bag; and (4) any effects, both positive and negative, on United States businesses as a result of the enactment of such sections, including costs, storage space, and changes in paper bag usage. The Comptroller General shall submit a report of such study to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. (e) Clerical amendments (1) The table of subchapters for chapter 31 of such Code is amended by inserting after the item relating to subchapter C the following new item: Subchapter D. Carryout bags . (2) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item: Sec. 6431. Carryout bag credit program. . (3) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Recycling and litter cleanup trust fund. . (f) Effective date The amendments made by this section shall take effect on January 1, 2022. 4. Clean air, clean water, and environmental justice (a) Definitions In this section: (1) Administrator The term Administrator means the Administrator of the Environmental Protection Agency. (2) Covered facility The term covered facility means— (A) an industrial facility that transforms natural gas liquids into ethylene and propylene for later conversion into plastic polymers