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HR 6928 115th Congress House

Consumers REBATE Act

Official title: To amend the Internal Revenue Code of 1986 to impose a tax on fossil fuels and to use the revenues for economic benefit.

Introduced: September 27, 2018 See on congress.gov
Taxation Air qualityClimate change and greenhouse gasesCoalEnergy efficiency and conservation
More subjectsShow fewer subjects
Environmental assessment, monitoring, researchGovernment studies and investigationsGovernment trust fundsIncome tax ratesMiningOil and gasSales and excise taxes
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 27, 2018
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, Science, Space, and Technology, and Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sep 27, 2018
Introduced in House
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 Latest action September 27, 2018

Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, Energy and Commerce, Science, Space, and Technology, and Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Consumers Rebate to ban Emissions and Boost AlTernative Energy Act or the Consumers REBATE Act

This bill imposes an excise tax on the carbon dioxide content of coal, oil, and natural gas. The tax must be paid by the producer, miner, or importer of the taxable carbon substance and does not apply to exports of the substances.

Beginning in 2020, the tax rate is $25 per ton of carbon dioxide content of the life-cycle emissions from the taxable carbon substance. After 2020, the tax increases by $10 each year and does not apply if specified emissions reduction benchmarks have been attained.

The bill also includes provisions that require certain fees or refunds for taxable carbon substances that are exported or imported.

Funds equivalent to the revenues received from the tax must be transferred to a Carbon Trust Fund established by this bill. The funds must be used, as provided by appropriations Acts, to offset reductions in individual income tax rates, pay quarterly dividends to certain individuals with valid Social Security numbers; and for specified worker transition assistance, energy, research, and infrastructure priorities.

 Related & companion bills 1
  • HR 8175 Reintroduced Bill Consumers REBATE Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 5
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APA
U.S. Congress. (2026). H.R. 6928: Consumers REBATE Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6928/
MLA
"H.R. 6928: Consumers REBATE Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6928/.
Bluebook (legal)
H.R. 6928, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6928/.
Markdown link
[H.R. 6928: Consumers REBATE Act](https://openamerica.io/bill/115-HR-6928/)
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