to amend the Internal Revenue Code of 1986 to create a carbon border adjustment based on carbon intensity, and for other purposes.

# Plain Language Summary of HR 6787 **What the Bill Would Do** This bill would create a "carbon border adjustment" system that would tax imported products based on how much carbon was emitted during their production. The idea is that goods made with high carbon emissions (like steel or cement produced using fossil fuels) would face higher taxes when entering the U.S., while products made with lower emissions would face lower taxes. The bill could also provide benefits to U.S. companies that produce goods with lower carbon emissions, potentially making American-made products more price-competitive compared to carbon-intensive imports. **Who It Affects and Key Details** This would primarily affect importers and manufacturers of carbon-intensive products like steel, chemicals, and cement.

Consumers could see price changes on imported goods depending on their carbon footprint. The bill is sponsored by Representative Suzan DelBene (D-WA) and aims to modify the tax code to implement this system. **Current Status** As of now, the bill is in committee, meaning it's in the early stages of the legislative process and has not yet been voted on by the full House of Representatives. It remains under review and debate before moving forward.