Clean Energy Worker Just Transition Act

[AI summary unavailable — showing source text] Clean Energy Worker Just Transition Act This bill prescribes eligibility requirements and procedures for the award of temporary adjustment assistance to a group of workers of adversely affected coal-related or coal-dependent or similar energy industries who are totally or partially separated, or threatened with total or partial separation, because of the low cost of competing alternative forms of energy. Such assistance shall include temporary additional unemployment compensation, health insurance premium subsidy tax credits, training and support for employment, as well as additional pension benefits. The bill establishes in the Treasury the Clean Energy Workers Trust Fund, appropriations to which shall include the increase in revenues resulting from certain revisions to the rules for taxation of inverted corporations (U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the U.S. rates). The Internal Revenue Code (IRC) is amended to revise such rules to treat as an inverted domestic corporation subject to U.S. taxation any foreign corporation that acquires the properties of a U.S. corporation or partnership aft…