than 250,000 metric tons per year of carbon dioxide equivalent in any year within the next five years following such determination. (5) The Administrator may add a source category to the list that has previously been removed pursuant to paragraph (3) if the addition of the source category otherwise meets the requirements per paragraph (4). (c) Rate of Tax The rate of tax shall be the same as the rate given in section 9901(b)(2). (d) By Whom Paid The tax imposed by subsection (a) shall be paid by the owner or operator of the point of taxation. (e) Point of Taxation The point of taxation shall be any facility in a source category which emits more than 25,000 metric tons of carbon dioxide equivalent subject to taxation under this section in any calendar year. 9903. Imposition of tax on greenhouse gas emissions from certain product uses (a) In general There is hereby imposed a tax on non-fossil-fuel-greenhouse-gas emissions by certain manufactured products when used for their intended purposes that are manufactured within or imported into, the United States. (b) List of Products (1) Initial list The Congress establishes for purposes of this section a list of products subject to this section as follows: (A) Fuel ethanol. (B) Industrial carbonates. (C) Carbon dioxide urea. (D) Soda ash. (E) Nitrous oxide. (F) Ozone depleting substances, but not if the United States has ratified the Kigali Amendment to the Montreal Protocol and is subject to Article 2J, paragraph 1 of the Amended Montreal Protocol. (G) Biodiesel. (H) Solid biomass fuels. (2) Revision of the List The Administrator shall review the list of products established by this subsection not less than once every five years to determine if they should continue to be listed and publish the results of that review. The Administrator may, if appropriate, add any product to this list by rule. (3) Removal of a Product from the List The Administrator may remove a product from this list only if— (A) the total emissions from all of the product used within the United States