This report describes why many countries that maintain subsidies to oil, gas, diesel and coal—and electricity generated from such fuels—will be considering or undergoing reform in the near future. The paper examines the research concerning the removal of fossil fuel subsidies and the implications for greenhouse gas (GHG) emissions. It then outlines a process for countries to include fossil-fuel subsidy reform and emission reductions in their “intended nationally determined contributions” (INDCs).