Infrastructure is routinely subsidized because of the benefits it brings. Taxing the problem can help pay for that subsidy, that has some hazards because now government revenue depends on carbon emissions, but it can be part of the solution, sure. Tax revenue all goes in the same bucket no matter what the government claims.

It helps that the actual electrical generators don't care where the steam is coming from, so we could be leveraging the gensets from decommissioned coal plants in fission reactors. All that's missing is the political will.