Congress plans to make large polluters, such as oil refiners and automobile manufacturers, and makers of cement, aluminum, glass and paper, start tracking their emissions next year. The EPA’s climate change division noted that this is an important step. A cap-and-trade scheme will be introduced for factories that emit 90 percent of U.S. greenhouse gases.

The monitoring cost of the scheme is expected to be about $127 million a year. Who will benefit from the scheme? Who will bear the burden of this scheme?