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

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6787 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6787 To amend the Internal Revenue Code of 1986 to create a carbon border adjustment based on carbon intensity, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 17, 2025 Ms. DelBene (for herself, Mr. Beyer, Ms. Castor of Florida, Mr. Bera, Ms. Chu, and Mr. Panetta) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to create a carbon border adjustment based on carbon intensity, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Clean Competition Act''. SEC. 2. CARBON INTENSITY CHARGE. (a) In General.--Chapter 38 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter E--Carbon Intensity Charge ``Sec. 4691. Calculation of carbon intensity. ``Sec. 4692. Imposition of carbon intensity charge. ``Sec. 4693. Rebate. ``Sec. 4694. Carbon clubs. ``Sec. 4695. Definitions. ``SEC. 4691. CALCULATION OF CARBON INTENSITY. ``(a) Domestic Reporting Requirements.--Not later than June 30, 2026, and annually thereafter, any covered entity shall, for each eligible facility operated by such entity, report to the Secretary, the Administrator, and the Secretary of Energy with respect to the following: ``(1) Any information required to be reported to the Admini