calendar year 2025 are 30,594 million metric tons of carbon dioxide equivalent. (vii) The total emissions through calendar year 2026 are 35,596 million metric tons of carbon dioxide equivalent. (viii) The total emissions through calendar year 2027 are 40,540 million metric tons of carbon dioxide equivalent. (ix) The total emissions through calendar year 2028 are 45,484 million metric tons of carbon dioxide equivalent. (x) The total emissions through calendar year 2029 are 50,370 million metric tons of carbon dioxide equivalent. (xi) The total emissions through calendar year 2030 are 55,255 million metric tons of carbon dioxide equivalent. (B) Adjustments for report period (i) In general Not later than March 30, 2022, and every two years thereafter, the Secretary shall determine whether an adjustment is required in accordance with clause (ii). (ii) Period through 2030 If the emission level reported under subparagraph (A) for calendar year 2022, and every second calendar year thereafter through calendar year 2030, exceeds the level for such calendar year specified in clauses (i) through (xi) of subparagraph (A), then the applicable amount under paragraph (2) for the calendar year beginning on the next January 1 following the determination in clause (i) shall, after the increase under paragraph (2) for such next calendar year, be increased by an additional $2 per metric ton. (c) By Whom Paid The tax imposed by subsection (a) shall be paid by the owner of the fossil fuel at the point of taxation. (d) Point of Taxation (1) For fossil fuels produced within the United States, the point of taxation shall be— (A) for coal, the mine mouth or, for washed coal, the exit from the coal preparation and processing plant, (B) for petroleum products, the exit point from the refinery, and (C) for natural gas, the exit from the gas processing plant or, for natural gas that is not treated at a gas processing plant, the point of sale to the person who combusts the gas or incorporates it into a product that is not intended for