SENSE OF THE CONGRESS ON EMISSION REDUCTIONS COSTS.

SEC. 407. SENSE OF THE CONGRESS ON EMISSION REDUCTIONS COSTS. It is the sense of the Congress that the Clean Air Act Amendments of 1990, through the allowance program, allocates the costs of achieving the required reductions in emissions of sulfur dioxide and oxides of nitrogen among sources in the United States. Broad based taxes and emissions fees that would provide for payment of the costs of achieving required emissions reductions by any party or parties other than the sources required to achieve the reductions are undesirable.