II 118th CONGRESS 1st Session S. 3422 IN THE SENATE OF THE UNITED STATES December 6, 2023 Mr. Whitehouse (for himself, Mr. Schatz , and Mr. Heinrich ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to create a carbon border adjustment based on carbon intensity, and for other purposes.