A carbon tax is a bipartisan solution to climate change. We are promoting a tax on fossil fuels at the source (e.g. at the well or mine) and returning all tax revenue to households as a quarterly dividend check. Carbon dioxide (or CO2) is the biggest contributor to global warming. CO2 is generated whenever fossil fuels such as oil, gas, or coal are burned. A tax on these emissions would create a financial incentive for people and companies to conserve energy and use alternatives like solar and wind.