means a tax, or other regulatory requirement that imposes a cost, on manufacturers of carbon-intensive goods located outside the United States, by reason of greenhouse gas emissions in the production of such goods by such manufacturers, approximately equal to the cost imposed by this subtitle on manufacturers of comparable carbon-intensive goods located in the United States. 9923. Sense of Congress It is the sense of Congress that the United States should work proactively under the United Nations Framework Convention on Climate Change and in other appropriate fora, to establish binding agreements committing all major greenhouse gas emitting countries and countries with globally competitive producers of carbon-intensive goods to contribute equitably to the reduction of global greenhouse gas emissions on a schedule and order of magnitude necessary to stabilize the climate. . (b) Clerical Amendment The table of subtitles for the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Subtitle L. Auction of Carbon Permits and Distribution of Healthy Climate Dividends . 4. Non-auction greenhouse gases (a) Definitions In this section: (1) The term Administrator means the Administrator of the Environmental Protection Agency. (2) The term non-auction greenhouse gas refers to the gases included on the list in effect under subsection (b). (b) List of non-Auction greenhouse gases (1) Initial list Not later than 2 years after the date of the enactment of this Act, the Administrator, by rule, shall finalize and publish a list that— (A) consists of the anthropogenically emitted gases that are determined by the Administrator to contribute to global warming