SB 2719: DEPARTMENT OF TAXATION; ENVIRONMENTAL RESPONSE, ENERGY, CARBON EMISSIONS, AND FOOD SECURITY TAX; CARBON EMISSIONS; CARBON CASHBACK TAX CREDIT; CARBON EMISSIONS TAX AND DIVIDEND SPECIAL FUND; REPORTS; APPROPRIATION

Establishes the Carbon Emissions Tax and Dividend Special Fund.  Gradually increases the Environmental Response, Energy, Carbon Emissions, and Food Security Tax and establishes a refundable income tax credit to mitigate the effect of the increased tax on taxpayers.  Requires reports to the Legislature.  Appropriates funds.