He is not looking to kill it, he is trying to impose the DAME tax, DAME means Digital Asset Mining Energy, and the idea is to start with this tax from 10%, then 20% in the next year and 30% on the 3rd year.
From how you have described the tax structure that is about to come, clearly this is one way of killing something, in this case BTC.
Think of it in terms of say imposing tax on imported goods while leaving Locally produced items tax free, this means local goods look favourable to consumers as they will be cheaper to acquire and this is the same theory that will apply to BTC to bring back the Green Buck demand...
So, the plan isn't to ban the mining, but with those huge taxes, no one will want to mine there. Is not a good business. But i don't think congress will let that tax come to live, and if it does, they will stop it before the 3rd year, because other way people will start creating illegal farms.
Guess miners are being shown the exit door...