of carbon border fee adjustment revenues The revenues collected under this chapter may be used to supplement appropriations made available in fiscal years 2018 and thereafter— (1) to U.S. Customs and Border Protection, in such amounts as are necessary to administer the carbon border fee adjustment, then (2) to the Department of Treasury, in such amounts as are necessary to allow refunds under section 9908(e) to exporters of carbon-intensive products and exporters of covered fuels. . (b) Coordination with carbon oxide sequestration credit Section 45Q(f) is amended by adding at the end the following new paragraph: (8) Coordination with carbon capture and sequestration payments No credit shall be allowed under this section to a taxpayer which has received any payment under section 9906. . (c) Treaties and international negotiations (1) Conformance with international treaties In the case that the Appellate Body of the World Trade Organization, or any other authoritative international treaty interpreter, shall find any portion of the carbon border fee adjustment under chapter 102 of the Internal Revenue Code of 1986 to violate any treaty to which the United States is a party, the Secretary of the Treasury is authorized to alter any aspect of such carbon border fee adjustment so as to bring the carbon border fee adjustment into conformance with international law. (2) International negotiations The Congress finds the international mitigation of greenhouse gas emissions to be of national importance. Therefore, the Congress encourages the Secretary of State, or the Secretary’s designee, to commence and complete negotiations with other nations with the goal of forming treaties, environmental agreements, accords, partnerships or any other instrument that effectively reduces global greenhouse gas emissions to 10 percent of 2015 levels by 2050 and which respect the principle of common but differentiated responsibilities and respective capabilities. (3) Suspension of the carbon border fee adjustment Any part of the carbon