; and (B) greenhouse gas emissions from the use of biomass as an energy source; (2) the impacts of the use of biomass as an energy source on carbon sinks; and (3) the various types of biomass that are being used as an energy source. (c) Recommendations Based on the findings and conclusions of the study, the National Academy of Sciences shall make recommendations to Federal departments and agencies and to Congress. The recommendations shall include any actions that should be taken to mitigate impacts of the carbon fee on— (1) increasing greenhouse gas emissions from the use of biomass as an energy source; and (2) degradation of carbon sinks relating to the use of biomass as an energy source. (d) Report The National Academy of Sciences shall prepare a report that includes any findings and recommendations made pursuant to this section and, not later than 18 months after the date of the enactment of this Act, make such report electronically available to the public. 8. Environmental Protection Agency review (a) In general Not earlier than the date that is 6 years after the date of enactment of this Act, the Administrator of the Environmental Protection Agency (referred to in this section as the Administrator ) shall evaluate the effectiveness of the fees imposed by sections 9902, 9904, and 9908 of the Internal Revenue Code of 1986 at reducing emissions in accordance with the emissions reduction schedule set forth in section 9903 of such Code. (b) Review of regulations (1) In general If the Administrator determines that the fees imposed by sections 9902, 9904, and 9908 of the Internal Revenue Code of 1986 are effectively reducing emissions, such that the emissions reduction schedule set forth in section 9903 of such Code is met or exceeded, the Administrator may— (A) review any regulations imposed on the combustion of any covered fuel on which a fee is also imposed by section 9902 or 9908 of the Internal Revenue Code of 1986