; and (B) the Committee on Energy and Commerce and the Committee on Foreign Affairs of the House of Representatives. (2) Carbon sink The term carbon sink means a feature or process that absorbs more carbon from the atmosphere than it releases. (3) Covered activity The term covered activity means any activity in a foreign country that, on or after the date of the enactment of this Act— (A) causes, or is likely to cause, significant excess greenhouse gas emissions associated with electrical power generation, including— (i) construction, importation, or exportation of subcritical coal-fired power plants; or (ii) any action that significantly undermines, as a result of timing or magnitude, adoption in the country of high-efficiency, low-carbon, or renewable energy technology or infrastructure; (B) causes, or is likely to cause, significant or illegal deforestation or loss of natural carbon sinks, including— (i) establishment of incentives for, or promotion of, systematic deforestation; (ii) engagement in, or failure to combat, illegal logging, mining, or ranching; or (iii) unjust actions that limit or circumvent opposition to deforestation by individuals seeking to protect the environment, public health, or community land rights; or (C) knowingly misrepresents the environmental impact of a project, investment, or product, including misrepresenting the amount of greenhouse gas emissions associated with the project, investment, or product, in the context of— (i) assessments conducted by multilateral organizations, national governments, or investors