The American Clean Energy and Security Act imposes a tax on farts.
"For those of you who don't understand cap and trade let me explain it as it applies to bovine flatulence or (farts).
We set up a bureau of cow farts, with a cow fart tzar. We measure the amount of co2 each cow
expels and set that as the individual limit. If a cow farts more than the allowable limit she can buy fart credits from a cow who has farted less that the allowable limit. The allowable limit is known as cap. Buying credits is known as trade. If the entire cow population farts beyond the allowable limit collectively,
Al Gore will step in and sell them carbon offsets in this way cows can fart all they want to and Al Gore will get rich."