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 applicable amount under section 4691(b), for the calendar year in which such fluorinated greenhouse gas was used or destroyed, and (2) the excess (if any) of— (A) the total carbon dioxide equivalent of the fluorinated greenhouse gases used or destroyed, over (B) the total carbon dioxide equivalent of any fluorinated greenhouse gases created as the result of the transformation or destruction process. 4693. Fee for other greenhouse gas emissions (a) In general There is hereby imposed a fee in an amount determined under subsection (b) on the emission (including attributed emissions) of any greenhouse gas (other than carbon dioxide or fluorinated greenhouse gases) from any greenhouse gas emissions source. (b) Amount of fee The amount of fee imposed by subsection (a) shall be equal to the applicable amount determined under section 4691(b) per ton of carbon dioxide equivalent emitted by the greenhouse gas emissions source. (c) Greenhouse gas emissions source The term greenhouse gas emissions source means any facility which— (1) is required to report emissions (or which would be required to report emissions notwithstanding any other provision of law prohibiting the implementation of or use of funds for such requirements), or to which emissions are attributed, under part 98 of title 40, Code of Federal Regulations, as in effect on the date of the enactment of the American Opportunity Carbon Fee Act of 2017 , and (2) emitted during the previous calendar year greenhouse gases (not including carbon dioxide or fluorinated greenhouse gases) at a rate equal to the carbon dioxide equivalent of not less than 25,000 tons. 4694. Associated emissions (a) Reporting program (1) In general Not later than January 1, 2020, the Secretary, in consultation with the Administrator of