(3) Rounding The applicable amount under this subsection shall be rounded up to the next whole dollar amount. (4) National emissions target attainment year For purposes of paragraph (1), a calendar year is a national emissions target attainment year if the level of greenhouse gas emissions in the United States for the calendar year does not exceed 20 percent of the level of greenhouse gas emissions in the United States for calendar year 2005 as determined by the Secretary in consultation with the Administrator of the Environmental Protection Agency. (c) Refunds for capturing carbon dioxide and production of certain goods (1) Carbon dioxide capture, utilization, and storage (A) In general In the case of a person who— (i) uses any coal, petroleum product, or natural gas for which a fee has been imposed under subsection (a)(1) in a manner which results in the emission of qualified carbon dioxide, (ii) captures the resulting emitted qualified carbon dioxide at a qualified facility, and (iii) (I) disposes of such qualified carbon dioxide in secure storage, or (II) utilizes such qualified carbon dioxide in a manner provided in subparagraph (D), there shall be allowed a refund, in the same manner as if it were an overpayment of the fee imposed by such subsection, to such person in amount determined under subparagraph (B). (B) Amount of refund The amount of the refund under this subparagraph is an amount equal to the product of— (i) the applicable amount under subsection (b) for the calendar year in which such qualified carbon dioxide was captured and disposed or utilized, and (ii) the adjusted tons of qualified carbon dioxide captured and disposed or utilized. (C) Adjusted total tons For purposes of subparagraph (B), the adjusted tons of qualified carbon dioxide captured and disposed or utilized shall be the total tons of qualified carbon dioxide captured and disposed or utilized reduced by the amount of any anticipated leakage of carbon dioxide into the atmosphere due to imperfect storage technology or otherwise, as