in section 211(o)(1)(H) of the Clean Air Act ( 42 U.S.C. 7545(o)(1)(H) ), as in effect on the date of the enactment of this section) for such fuels, expressed as kilograms of CO 2 e per mmBTU, which a taxpayer may elect to use for purposes of this section. (C) Rounding of safe harbor emissions rate The Secretary may round the safe harbor emissions rates under subparagraph (B) to the nearest multiple of 7.50 kilograms of CO 2 e per mmBTU, except that, in the case of an emissions rate that is less than 3.75 kilograms of CO 2 e per mmBTU, the Secretary may round such rate to zero. (D) Provisional safe harbor emissions rate (i) In general In the case of any transportation fuel for which a safe harbor emissions rate has not been established by the Secretary, a taxpayer producing such fuel may file a petition with the Secretary for determination of the safe harbor emissions rate with respect to such fuel. (ii) Establishment of provisional and final safe harbor emissions rate In the case of a transportation fuel for which a petition described in clause (i) has been filed, the Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall— (I) not later than 12 months after the date on which the petition was filed, provide a provisional safe harbor emissions rate for such fuel which a taxpayer may use for purposes of this section, and (II) not later than 24 months after the date on which the petition was filed, establish the safe harbor emissions rate for such fuel. (E) Rounding If any amount determined under subparagraph (A) is not a multiple of 0.1, such amount shall be rounded to the nearest multiple of 0.1. (2) Publishing safe harbor emissions rate The Secretary, in consultation with the Administrator of the Environmental Protection Agency, shall publish a table that sets forth the safe harbor emissions rate (as established pursuant to paragraph (1)) for similar types and categories of transportation fuels. (c) Inflation adjustment (1) In general In the case of calendar years