You know, if we're going to start thinking along these lines...
If energy producers are to be taxed for every negative effect their product has, maybe energy producers should also get tax credits for all the economic activity, productivity and revenues that their products generate.
If you are using gasoline to run a trucking company, and you pay income taxes out of your profits, some of that is due to the people who supply your energy needs.
Yeah, it's silly, but not much sillier than sticking the energy producers for all the "externalities" that their customers generate.