year. The Secretary shall make such determination using the same greenhouse gas accounting method as was used to determine the greenhouse gas emissions in the Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990–2015 published by the Environmental Protection Agency in April of 2017. 9904. Fee on fluorinated greenhouse gases (a) Fluorinated gas fee A fee is hereby imposed upon any fluorinated greenhouse gas which is required to be reported under part 98 of title 40, Code of Federal Regulations. (b) Amount The fee to be paid by the covered entity required to so report shall be an amount equal to— (1) the total amount, in metric tons of CO 2 -e, of emitted fluorinated greenhouse gases (or, in the case of a supplier, emissions that would result determined under the rules of such part), multiplied by (2) an amount equal to 10 percent of the carbon fee rate in effect under section 9902(d)(1) for the calendar year of such emission. 9905. Decommissioning of carbon fee (a) In general At such time that— (1) the Secretary determines under 9903(b) that actual emissions of greenhouse gases from covered fuels is not more than 10 percent of the greenhouse gas emissions from covered fuels during the year 2015, and (2) the monthly carbon dividend payable to an adult eligible individual has been less than $20 for 3 consecutive years, the Secretary shall decommission in an orderly manner all bureaus and programs associated with administering the carbon fee, the carbon border fee adjustment, and the Carbon Dividend Trust Fund. (b) Inflation adjustment In the case of any calendar year after 2018, the $20 amount under subsection (a)(2) shall be increased by an amount equal to— (1) such dollar amount, multiplied by (2) cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. 9906. Carbon Capture and Sequestration (a) In general The Secretary, in consultation with the Administrator and the Secretary of