Global warming tax deadline

The tax deadline is Wednesday, but there's been talk of linking the tax deadline and election day to improve focus on government spending.
The Obama administration is talking about cap-and-trade, which will likely increase prices to help reduce global warming.
So how about linking global warming and the tax deadline? If a city or state has two days of record heat in a row, that's the tax deadline. If the record heat comes in April, the deadline is April. If there's no record heat until July, the deadline falls to then.
If there's not two days of record heat in a row in a year, you don't have to pay taxes that year. Sorry government, no global warming and no revenue for you.
As long as the National Weather Service doesn't report a record heat while six inches of snow is falling.