amount is— (A) for calendar year 2020, $52, (B) for any calendar year following a year which is not a national emissions target attainment year, the sum of— (i) the product of the amount in effect under this subparagraph for the preceding calendar year and 106 percent, and (ii) the inflation adjustment amount determined under paragraph (2), and (C) for any calendar year following a year which is a national emissions target attainment year, the sum of— (i) the amount in effect under this subparagraph for the preceding calendar year, and (ii) the inflation adjustment amount determined under paragraph (2). (2) Inflation adjustment amount (A) In general The inflation adjustment amount for any calendar year shall be an amount (not less than zero) equal to the product of— (i) the amount determined under paragraph (1)(B)(i) or (1)(C)(i), as applicable, for such year, and (ii) the percentage by which the CPI for the preceding calendar year exceeds the CPI for the second preceding calendar year. (B) CPI Rules similar to the rules of paragraphs (4) and (5) of section 1(f) shall apply for purposes of this paragraph. (3) Rounding The applicable amount under this subsection shall be rounded up to the next whole dollar amount. (4) National emissions target attainment year For purposes of paragraph (1), a calendar year is a national emissions target attainment year if the level of greenhouse gas emissions in the United States for the calendar year does not exceed 20 percent of the level of greenhouse gas emissions in the United States for calendar year 2005 as determined by the Secretary in consultation with the Administrator of the Environmental Protection Agency. (c) Refunds for capturing carbon dioxide and production of certain goods (1) Carbon dioxide capture, utilization, and storage (A) In general In the case of a person who— (i) uses any coal, petroleum product, or natural gas for which a fee has been imposed under subsection (a)(1) in a manner which results in the emission of qualified carbon dioxide, (ii) captures the