America Wins Act This bill imposes an excise tax on the carbon dioxide content of coal, petroleum and petroleum products, and natural gas sold by the manufacturer, producer, or importer and requires the revenues to be used for infrastructure, an energy refund program to provide payments to certain low-income households, and other purposes. Refunds or credits for the tax must be issued for carbon substances that are (1) not emitted due to use as a feedstock or through carbon capture and sequestration, or (2) previously taxed carbon substances used to make another taxable carbon substance. The bill includes border adjustment provisions that require certain fees, credits, or refunds for carbon-intensive goods that are exported or imported. The bill also establishes a Build America Trust Fund and appropriates to the fund amounts equal to the increase in revenues attributable to the tax. Specified amounts of the funds must be used, without further appropriation, for infrastructure related to transportation, water, broadband, education, health care, housing, and energy. Specified portions of the funds must also be used for providing assistance to workers and communities reliant on industries that primarily produce taxable carbon substances or carbon-intensive goods, providing assistance to individuals and communities disproportionately impacted by climate change and greenhouse gas pollutants as well as groups underrepresented in the energy sector, an energy refund program to provide payments to certain low-income households, and a refundable tax credit for households that meet specified income requirements.