; and (B) described in the table in section 4661(b) ; (2) by amending subsection (c) to read as follows: (c) Exemptions for substances taxed under section 4661 No tax shall be imposed by this section on the sale or use of any substance if tax is imposed on such sale or use under section 4661. ; and (3) by striking subsection (e). (b) Effective date The amendments made by this section shall apply to taxes imposed after December 31, 2020. 6. State grant programs (a) Allocation of funds The Administrator of the Environmental Protection Agency shall, from amounts made available to carry out this section for a fiscal year, award grants on a competitive basis to States that have entered into a cooperative agreement with the Administrator to carry out a grant program described in subsection (b). (b) Grant program A State may use amounts awarded to such State pursuant to subsection (a) only to carry out a grant program to make grants to entities— (1) to assist in relocation efforts for individuals or groups of individuals who live within 5 miles of a designated facility; or (2) to protect or remediate areas affected by emissions of hazardous air pollutants, or releases of hazardous substances, pollutants, or contaminants, from a designated facility. (c) Eligibility In order to receive a grant under a grant program described in subsection (b), an entity— (1) shall propose to use the grant to carry out a project— (A) to assist in relocation efforts for individuals or groups of individuals who live within 5 miles of a designated facility; or (B) to protect or remediate an area affected by emissions of hazardous air pollutants, or releases of hazardous substances, pollutants, or contaminants, from a designated facility