(a)
In general— The Secretary of the Treasury and the Administrator of the Environmental Protection Agency are prohibited from devising or implementing a carbon tax.
(b)
Definition— For purposes of this section, the term “carbon tax” means—
(1)
a tax, fee, or price on emissions, including carbon dioxide emissions generated by the burning of coal, natural gas, or oil; or
(2)
a tax, fee, or price on coal, natural gas, or oil based on emissions, including carbon dioxide emissions that would be generated through the fuel’s combustion.