; 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taxes (a) In general Subpart A of part III of subchapter A of chapter 32 of the Internal Revenue Code of 1986 is hereby repealed.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, 2023. 212. Modifications of qualifying advanced coal project credit (a) Sequestration requirement for certain equipment Section 48A(e)(1)(G) of the Internal Revenue Code of 1986 is amended by inserting and 60 percent in the case of an application for a reallocation of credits under subsection (d)(4) with respect to an electrical generating unit in existence on October 3, 2008 after under subsection (d)(4) . (b) Nameplate generating capacity requirement Section 48A(e)(1)(C) of such