1. Short title This Act may be cited as the Creating Opportunities in Research for Environmental Justice Act of 2019 or the CORE Justice Act of 2019 . 2. Qualified environmental justice program credit (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 36C. Qualified environmental justice programs (a) Allowance of credit In the case of an eligible educational institution, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to the applicable percentage of the amounts paid or incurred by such taxpayer during such taxable year which are necessary for a qualified environmental justice program. (b) Qualified environmental justice program For purposes of this section— (1) In general The term qualified environmental justice program means a program conducted by one or more eligible educational institutions that is designed to address, or improve data about, qualified environmental stressors for the primary purpose of improving, or facilitating the improvement of, health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities. (2) Qualified environmental stressor The term qualified environmental stressor means, with respect to an area, a contamination of the air, water, soil, or food with respect to such area or a change relative to historical norms of the weather conditions of such area. (c) Eligible educational institution For purposes of this section, the term eligible educational institution means an institution of higher education (as such term is defined in section 101 or 102(c) of the Higher Education Act of 1965) that is eligible to participate in a program under title IV of such Act. (d) Applicable percentage For purposes of this section, the term applicable percentage means— (1) in the case of a program involving material participation of faculty and students of an