Establishes a refundable income tax credit to mitigate the effect of a carbon emissions tax on taxpayers. Amends the environmental response, energy, and food security tax to address carbon emissions. Effective 7/1/2100. (HD1)

Statutes affected:
HB2278: 128D-2, 201-12.8, 243-3.5, 304A-2169.1
HB2278 HD1: 128D-2, 201-12.8, 243-3.5, 304A-2169.1