Ain't surprising. Gore's been pushing for similar stuff since the early/mid 90's, when he wanted a carbon tax. This is sort of a different thing, since it's a targeted corporate tax to pay for alternate-fuel incentives, instead of a tax designed as a disincentive for pollution.
This might be a political calculation for him, but I don't care. If he runs against Hillary, I'm voting for him. If he grows the beard back, I might even go door-to-door for him.