US SB1325

Imposes an ad valorem fee on imports of carbon-intensive products (steel, aluminum, cement, glass, fertilizer, hydrogen, solar products, batteries) based on the difference between the pollution intensity of foreign production versus U.S. production, with initial rates ranging from 0% to 200% depending on country and product category

Establishes a tiered variable charge system where products with pollution intensity differences of 10-20% above U.S. baseline face 5-25% fees, 20-200% differences face 25-80% fees, and differences over 200% face fees up to 100%, with charges doubled for nonmarket economy countries and quadrupled for foreign entities of concern

Creates an Advisory Committee on Global Pollution Challenges to help calculate baseline pollution intensities and authorizes the Treasury Secretary to issue rules for traceability, evasion prevention, and periodic reassessment of pollution intensity values every 3 years

Authorizes international partnership agreements with allied countries to reduce or eliminate fees for products meeting comparable pollution standards, while explicitly excluding nonmarket economy countries from partnership eligibility and prohibiting domestic carbon taxes

Provides special treatment for low-income and lower-middle-income partner countries with 5-year fee exemptions and modified pollution requirements for new manufacturing capacity, plus facility-specific treatment allowing individual foreign facilities to demonstrate lower pollution intensity than their country average