and biodegradable organic fractions of industrial and municipal wastes, but does not include gases and liquids recovered from the decomposition of nonfossilized and biodegradable organic material. (19) Source category The term source category means any category or subcategory regulated under Part 60 of title 40, Code of Federal Regulations, or Part 90 of title 40, Code of Federal Regulations. 2 Tax Adjustments for Imports and exports of Greenhouse Gas Intensive Products Sec. 9911. Purposes. Sec. 9912. Definitions. Sec. 9913. Notification of foreign countries. Sec. 9914. Border tax adjustment rate. 9911. Purposes (a) Purposes of part The purposes of this part are— (1) to promote a strong global effort to significantly reduce greenhouse gas emissions, and (2) to prevent carbon leakage. (b) Additional Purposes of part The purposes of this part are additionally— (1) to provide a rebate to exporters in domestic eligible industrial sectors for the greenhouse gas emission costs of the owners and operators incurred under this title, but not for costs associated with other related or unrelated market dynamics, (2) to ensure that imports from other countries, and, in particular, fast-growing developing countries, do not enjoy competitive advantages because of the carbon tax liability of domestic manufacturers, and therefore increase their emissions, (3) to encourage foreign countries to take substantial action with respect to their greenhouse gas emissions, and (4) to ensure that the measures described in this subpart are designed and implemented in a manner consistent with applicable international agreements to which the United States is a party. 9912. Definitions In this part: (1) Carbon leakage The term carbon leakage means any substantial increase (as determined by the Secretary) in greenhouse gas emissions by entities located in other countries caused by a cost of production increase in the United States resulting from implementation of this title. (2) Border tax adjustment The term border tax adjustment means the