1. Short title This Act may be cited as the American Opportunity Carbon Fee Act of 2018 . I Carbon dioxide and other greenhouse gas emission fees 101. Carbon dioxide and other greenhouse gas emission fees (a) In general Chapter 38 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new subchapter: E Carbon dioxide and other greenhouse gas emission fees Sec. 4691. Fee for carbon dioxide emissions. Sec. 4692. Fee on fluorinated greenhouse gases. Sec. 4693. Fee for other greenhouse gas emissions. Sec. 4694. Associated emissions. Sec. 4695. Border adjustments for energy-intensive manufactured goods. Sec. 4696. Definitions and other rules. 4691. Fee for carbon dioxide emissions (a) In general (1) Fossil fuel products producing carbon emissions (A) In general There is hereby imposed a fee in an amount equal to the applicable amount at the rate specified in subparagraph (B) on— (i) coal— (I) removed from any mine in the United States, or (II) entered into the United States for consumption, use, or warehousing, (ii) petroleum products— (I) removed from any refinery, (II) removed from any terminal, or (III) entered into the United States for consumption, use, or warehousing, and (iii) natural gas— (I) entered into any processor, or (II) entered into the United States for consumption, use, or warehousing. (B) Rate The rate specified in this subparagraph with respect to any product described in subparagraph (A) is an amount equal to the applicable amount per ton of carbon dioxide that would be emitted through the combustion of such product (as determined by the Secretary, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency). (2) Emissions attributable to other substances There is hereby imposed a fee in an amount equal to the applicable amount per ton of carbon dioxide emitted— (A) from any facility which— (i) is required to report emissions, or to which emissions are attributed, under subpart A of part 98 of title 40, Code of