the total amount of carbon fees previously paid upon that covered fuel, as specified by rule of the Secretary. (2) Farm, farming use, and farming purpose The terms farm , farming use , and farming purpose shall have the respective meanings given such terms under section 6420(c). (3) Other greenhouse gases emissions from agriculture The carbon fee shall not be levied upon non-fossil fuel greenhouse gas emissions which occur on a farm. 9903. Emissions reduction schedule (a) In general An emissions reduction schedule for greenhouse gas emissions from covered fuels is hereby established, as follows: (1) Reference year The greenhouse gas emissions from covered fuels during the year 2015 shall be the reference amount of emissions and shall be determined from the Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990–2015 published by the Environmental Protection Agency in April of 2017. (2) Emissions reduction target The first emission reduction target shall be for the year 2022. The emission target for each year thereafter shall be the previous year’s target emissions minus a percentage of emissions during the reference year determined in accordance with the following table: Year Emissions Reduction Target 2015 Reference year 2018 to 2021 No emissions reduction target 2022 to 2030 5 percent of 2015 emissions per year 2030 to 2040 2.5 percent of 2015 emissions per year 2040 to 2050 1.5 percent of 2015 emissions per year (b) Administrative determination Not later than 60 days after the beginning of each calendar year beginning after the enactment of this section, the Secretary, in consultation with the Administrator, shall determine whether actual emissions of greenhouse gases from covered fuels exceeded the emissions reduction target for the preceding calendar year. The Secretary shall make such determination using the same greenhouse gas accounting method as was used to determine the greenhouse gas emissions in the Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990–2015 published by the Environmental