dioxide. (c) Greenhouse gas The term greenhouse gas means any of the following: (1) Carbon dioxide. (2) Methane. (3) Nitrous oxide. (4) Sulfur hexafluoride. (5) Hydrofluorocarbons. (6) Perfluorocarbons. (d) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this subchapter, including, in consultation with the Administrator of the Environmental Protection Agency, defining permanent sequestration of greenhouse gas emissions and specifying under what conditions the use of a fossil fuel in manufacturing which does not result in the emission of a greenhouse gas in a manner that can be reasonably assumed to permanently sequester the greenhouse gas content of the fossil fuel for purposes of this section. . (b) Clerical amendment The table of subchapters for chapter 38 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Subchapter E. Greenhouse Gas Emissions . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Assistance to low income families (a) In general The Social Security Act ( 42 U.S.C. 301 et seq.) is amended by adding at the end the following: XXII Low-Income Energy Cost Mitigation Program 2201. Low-Income Energy Cost Mitigation Program (a) In general The Secretary, in consultation with the Commissioner of Social Security and the Secretary of Agriculture, shall formulate and administer the program provided for in this section, which shall be known as the Low-Income Energy Cost Mitigation Program , and under which eligible households are provided an energy refund. (b) Eligibility of households To receive energy refund Each eligible household shall be entitled to receive monthly cash payments under this section in an amount equal to the monthly energy refund amount determined under subsection (d). (c) Eligibility (1) Eligible households A household shall be considered to be an eligible household for purposes of this section if— (A) except as