So, think about a carbon tax in lieu of the payroll tax. An individual earning say $130 K a year who doesn't drive (much) would make out like a bandit.
An individual who is a contractor who drive an F250 to work would get nailed. Let's say he earns $60 K a year, he doesn't max his FICA tax, but he buys a lot of gasoline.
Wealthy folks who can afford a Tesla and high efficiency HVAC gear would be delighted. Retired folks like me, not so much as I don't have earned income. Other wealthy folks with no earned income also pay zero FICA today.
The tax burden would be very unevenly spread.
The working poor in general aren't going to be able to afford some highly efficient measures to insulate and get new windows and they often need to drive to work.