The way this is worded makes little sense. They claim the objective is to encourage miners to clean up their operations, but the proposed tax is purely based on the amount of energy used.

This won't incentivise miners to clean up, it will simply force them to reduce their energy usage outright, even if it is largely from "green" sources. It will also kill off miners operating at the margin, and potentially push them out of the country.

Once the energy reaches the miners, it is in the form of electricity, which is totally clean. If the source of the electricity is the problem, wouldn't it be more appropriate to target the producers of the energy? They're the ones supposedly polluting the planet.

I think this is just a roundabout way to discourage mining as an industry, and an attack on the Bitcoin network.