any facility which— (A) is included under— (i) the aluminum production source category under subpart F of part 98 of title 40, Code of Regulations, as in effect on the date of the enactment of the American Opportunity Carbon Fee Act of 2018 , (ii) the HCFC–22 production and HFC–23 destruction source category under subpart O of such part (as so in effect), or (iii) the fluorinated gas production source category under subpart L of such part (as so in effect), and (B) emitted during the previous calendar year fluorinated greenhouse gases with a total carbon dioxide equivalent of not less than 25,000 tons. (5) Applicable percentage The term applicable percentage means the percentage determined in accordance with the following table: In the case of any taxable year beginning in calendar year: The applicable percentage is: 2019, 2020, or 2021 10 percent 2022 20 percent 2023 30 percent 2024 40 percent 2025 50 percent 2026 60 percent 2027 70 percent 2028 80 percent 2029 90 percent 2030 or thereafter 100 percent. (d) Exemption for exports For purposes of determining fluorinated greenhouse gases produced or imported under subsection (a), there shall not be taken into account any fluorinated greenhouse gases exported from the United States in bulk or exported from the United States in equipment pre-charged with fluorinated greenhouse gases or containing fluorinated greenhouse gases in closed cell foams. (e) Refund for consumptive uses and destruction In the case of a person who uses any fluorinated greenhouse gas for which a fee has been imposed under paragraph (1) or (2) of subsection (a) as an input for a manufactured good that transforms the fluorinated greenhouse gas such that it cannot later be emitted or otherwise destroys the gas (without emissions), a refund shall be allowed to such person in the same manner as if it were an overpayment of the fee imposed by such subsection in an amount that is equal to the product of— (1) an amount equal to the applicable percentage (as defined in subsection (c)(5)) of the