Think about how much easier that is to game though.
The original suggestion could be collected at point-of-sale for carbon emitting products. Gasoline, airplane tickets (based on average for the flights), even electricity are easy to measure and charge at the point of sale.
In your example, the person has to prove how much they didn’t emit, which is way harder in practice, to get the credit.
Why tax the gasoline but then the airplane ticket and not the kerosene?
And similarly i would extrapolate to do we tax the buyer of electricity (which could be green sourced) or the manufacturer - the gas burner. Or maybe even at the first point of contact with the carbon source, the oil company.
I was making an analogy to a revenue-neutral carbon tax. That is tax all of those things, but cut every taxpayer a refund for an equal share of the revenue. This is ultimately identical to paying people for having below-average use.