; qualified facility For purposes of this paragraph— (i) Qualified carbon dioxide The term qualified carbon dioxide has the same meaning given that term under section 45Q(b). (ii) Qualified facility The term qualified facility has the same meaning given that term under section 45Q(c), determined without regard to paragraph (3) thereof. (2) Manufacture of certain goods In the case of a person who uses any coal, petroleum product, or natural gas for which a fee has been imposed under subsection (a)(1) as an input for a manufactured good that encapsulates carbon dioxide in a manner such that it does not result in the direct emission of carbon dioxide in the manufacturing or subsequent use of such good, a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such section in an amount that is equal to the product of— (A) an amount equal to the applicable amount under subsection (b) for the calendar year in which such product was used, and (B) the total tons of carbon dioxide that would have otherwise been emitted through the combustion of such product. (3) Exports In the case of a person who exports any coal, petroleum product, or natural gas from the United States for which a fee has been imposed under subsection (a)(1), a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such section in an amount that is equal to the fee previously imposed under such subsection with respect to such product (determined without regard to any increase under section 4694). 4692. Fee on fluorinated greenhouse gases (a) In general There is hereby imposed a fee in an amount determined under subsection (b) on fluorinated greenhouse gases— (1) produced at a fluorinated greenhouse gas production facility, (2) imported into the United States by a fluorinated greenhouse gas importer, or (3) emitted by an industrial fluorinated greenhouse gas facility. (b) Amount of fee The amount of fee imposed by subsection (a) shall be equal to