A tax raised revenue. If there is also implemented a corresponding tax elimination of rate decrease of some other tax then the two taxes would be revenue neutral if their net revenue is 0.
This is just a guess, but I'd suspect that his idea of "revenue neutral" is that the government steals money from you and gives it to someone else other than "the government" (such as to him and his handlers and other 'connected' or 'made' organizations and companies and causes, as well as 'returning' some of it to 'taxpayers' who never actually paid any taxes to begin with, so that it offsets their imaginary tax burdens - see General Electric, for example - but you will be the one paying extra for everything and receiving less than nothing in return. It's a great scam, if you're a scammer. Socialist wealth redistribution, complete with the lies and coercion and extortion that always go along with it.). Perhaps via some accounting gimmicks as well.