Create a gradual tax on carbon at the source. Offset that tax by gradually reducing the payroll income tax.

By gradually increasing a tax on carbon based fuels while decreasing the payroll tax we can move our country away from carbon based fuels and create more jobs and advance technologies in the alternative energy sector. At the same time moving us away from reliance on energy that is becoming increasingly expensive and adds to both our trade imbalance and national debt. Reducing our payroll income tax we can put more money in the hands of the working people and improving our economy which would increase jobs. A portion of that carbon tax can be used to retrain our coal miners and oil workers into more productive fields, perhaps in alternative energy or energy conservation.