III 

118TH CONGRESS 

1ST SESSION S. CON. RES. 23 

Expressing the sense of Congress that a carbon tax would be detrimental 

to the economy of the United States. 

IN THE SENATE OF THE UNITED STATES 

OCTOBER 26, 2023 

Mr. CASSIDY (for himself, Mr. CRAMER, Mr. LEE, Mr. CORNYN, Mr. RISCH, 

Mr. RICKETTS, Mr. MARSHALL, Mr. BARRASSO, Mr. HOEVEN, Ms. LUMMIS, Mr. ROUNDS, Mr. BUDD, Mr. LANKFORD, Mr. CRUZ, and Mrs. 

HYDE-SMITH) submitted the following concurrent resolution; which was 

referred to the Committee on Finance 

CONCURRENT RESOLUTION 

Expressing the sense of Congress that a carbon tax would 

be detrimental to the economy of the United States. 

Whereas a carbon tax is a regressive domestic Federal tax on 

carbon dioxide released in the United States; 

Whereas a carbon tax will— 

(1) discourage manufacturing and energy production 

in the United States; 

(2) lead to more jobs and businesses moving overseas; 

(3) lead to less economic growth; 

(4) restrict the global competitiveness of the United 

States; and 


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•SCON 23 IS 

(5) primarily harm the working-class families of the 

United States; 

Whereas the ingenuity of the United States in energy development practices has increased the availability of the energy resources of the United States and lowered the pollution associated with extracting and producing these energy resources; 

Whereas the energy policy of the United States should encourage continued private sector innovation and development and not increase the existing tax burden on manufacturers; 

Whereas the production of the energy resources of the United 

States projects geopolitical strength and increases the 

ability of the United States to maintain a competitive advantage in the global economy; 

Whereas the loss of jobs and businesses to countries overseas— 

(1) serves to weaken the supply chain security of the 

United States; and 

(2) represents a threat to the economic security and 

economic and social development of the United States; 

Whereas the only countries that stand to benefit as a result 

of the United States implementing a carbon tax are countries that ignore responsible development and lower prices 

of manufacturing by polluting without consequence; 

Whereas the United States most pressing strategic rival, 

China, stands to benefit the most from the United States 

choosing to undercut domestic industry through a carbon 

tax; 

Whereas China, by far the world’s largest polluter, accounts 

for approximately 30 percent of global carbon dioxide 


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•SCON 23 IS 

emissions and subsidizes its exports by not imposing or 

enforcing reasonable environmental or labor standards; 

Whereas, even without a carbon tax, manufacturers in the 

United States are forced to compete with companies in 

China and elsewhere that face few limits on how much 

they pollute; 

Whereas, without a carbon tax, the United States, domestic 

energy producers, and domestic manufacturers have reduced greenhouse gas emissions more than any other 

economy since 2005; 

Whereas a carbon tax would undercut the ability of manufacturers in the United States to invest in further development and other efforts that would continue to voluntarily 

reduce pollution in their operations; 

Whereas it is inconceivable that the United States Government would punish the workers and manufacturers of the 

United States with a carbon tax despite the United 

States standing as a global leader in relation to the environmental performance of its industry; 

Whereas the loss of jobs and businesses to countries overseas 

serves to result in greater pollution; 

Whereas more production in the United States is also a benefit to the environment by preventing the expansion of 

less efficient production in other countries like China; 

Whereas anti-carbon tax, pro-growth solutions can reverse 

the trend of the people of the United States being left behind economically; and 

Whereas the Congress and the President should focus on progrowth solutions that encourage increased development of 

domestic resources: Now, therefore, be it 


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•SCON 23 IS 

1 Resolved by the Senate (the House of Representatives 

2 concurring), That it is the sense of Congress that a carbon 

3 tax would be detrimental to the families and businesses 

4 of the United States while severely harming the economic 

5 and national security of the United States. 

Æ 


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