Contact Congress about S. 25: Polluters Pay Climate Fund Act of 2025

Very large fossil fuel companies would pay a one-time federal tax based on past emissions. The money would fund climate recovery, stronger infrastructure, and aid for communities hit hardest by pollution and climate risks.

Modern Action shows what the legislation would change, helps you choose whether to support, oppose, or ask for changes, and drafts a message tied to the bill, your stance, and the elected officials who can act on it.

Polluters Pay Climate Fund Act of 2025 is a Senate bill in committee. The latest recorded action: Read twice and referred to the Committee on Finance.

Latest action on S. 25: Read twice and referred to the Committee on Finance.

Who this affects: This bill mainly affects very large fossil fuel producers and crude oil refiners. They could owe a major federal tax if their covered emissions pass the bill’s 1-billion-metric-ton threshold. Communities facing climate disasters, pollution burdens, extreme heat, flooding, storms, fires, or weak infrastructure could receive more federal support if Congress spends money from the Fund.

Why this matters: Climate disasters and adaptation cost a lot, and this bill would make the largest fossil fuel companies help pay. It could create a large, steady source of money for rebuilding, preparing communities, and reducing climate harms. It also keeps state and local climate rules in place, so the federal tax would add to other climate tools instead of replacing them. The bill does not say how companies or energy markets would react to a $1 trillion charge.

Key provisions in S. 25

• The bill creates a one-time federal tax totaling $1 trillion. It applies to “assessable persons,” meaning companies that extracted fossil fuels or refined crude oil from 2000 through 2023 and are linked to more than 1 billion metric tons of covered carbon dioxide emissions.
• Each company pays based on its share of covered emissions above 1 billion metric tons. The bill uses set formulas to turn coal, oil, and gas amounts into estimated emissions.
• Companies must pay by September 30, 2026. They may instead pay over 9 years: 20% in the first year and 10% in each of the next 8 years, unless they liquidate, close, or miss payments.
• Companies cannot deduct this tax from their federal income taxes as a business expense.
• The bill creates a Polluters Pay Climate Fund in the U.S. Treasury. All money from the new tax goes into that Fund.

How Modern Action helps you take action on S. 25

You do not have to start with a blank letter. Modern Action turns the bill, your position, and the relevant congressional context into a message you can edit and send. The goal is to make contacting Congress clear, specific, and useful without forcing you to parse bill text or figure out the right office on your own.

Questions people ask about S. 25

What is S. 25?

Very large fossil fuel companies would pay a one-time federal tax based on past emissions. The money would fund climate recovery, stronger infrastructure, and aid for communities hit hardest by pollution and climate risks.

How do I support or oppose S. 25?

Choose support, oppose, or ask for changes on Modern Action. The action flow drafts the message for you and keeps the wording tied to this bill.

Who should I contact about S. 25?

Modern Action uses your location to route the action to the congressional offices relevant to the bill and your representation.

How does Modern Action help me act on S. 25?

Modern Action gives you bill-specific context, lets you choose support, opposition, or changes, and drafts a message from your position and reasons.