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The Polluters Pay Climate Fund Act of 2024 imposes a one-time tax assessment on fossil fuel companies based on their carbon dioxide emissions from 2000 to 2022. The bill establishes a $1 trillion total assessment distributed proportionally among companies that extracted fossil fuels or refined crude oil and are responsible for over 1 billion metric tons of covered emissions. Companies may pay the assessment in a lump sum by September 30, 2025, or elect to pay in nine annual installments over nine years.
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