I'm sorry, but that doesn't actually change anything. You cannot make a tax non-regressive by adding a blanket subsidy. It's like shifting the curve 'mx + b' by increasing 'b'. Everyone gets the subsidy, and then there is still a regressive tax that is targeting the poor.

Not to be argumentative, but based on some brief research, the bottom 50th percentile do in fact cover close to 50% of the carbon footprint, and it's the rich, not the poor, who are in a position to cut their emissions by choosing more-expensive/lower-emitting products.

In short, these are two most disagreeable sentences.