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WHEREAS, continued widespread use of fossil fuels and impacts due to <br />climate change pose a present and growing risk to the residents of San Mateo County, <br />and a nation-wide, revenue -neutral carbon tax will significantly mitigate those risks and <br />promote the health, safety, and prosperity of communities in San Mateo County, across <br />the United States, and around the world. <br />NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that <br />Board of Supervisors urges the Congress of the United State to enact, without delay, a <br />revenue -neutral tax on carbon -based fossil fuels; and <br />BE IT FURTHER RESOLVED that the tax should be collected once, as far <br />upstream in the economy as practical, or at the port of entry into the United States; and <br />BE IT FURTHER RESOLVED that the tax rate should start low and increase <br />steadily and predictably with the goal of reducing carbon dioxide emissions in the United <br />States to 80 percent below 1990 levels by 2050; and <br />BE IT FURTHER RESOLVED that all tax revenue should be returned to <br />households to protect low and middle income Americans from the impact of rising prices <br />due to the tax; and <br />BE IT FURTHER RESOLVED that the international competitiveness of the <br />United States businesses should be protected by using border tariffs and tax refunds. <br />x <br />-5- <br />