(c)(4)) of the applicable amount under section 4691(b), for the calendar year in which such fluorinated greenhouse gas was used or destroyed, and (2) the excess (if any) of— (A) the total carbon dioxide equivalent of the fluorinated greenhouse gases used or destroyed, over (B) the total carbon dioxide equivalent of any fluorinated greenhouse gases created as the result of the transformation or destruction process. 4693. Fee on facilities that emit greenhouse gases (a) In general There is hereby imposed a fee in an amount equal to the applicable percentage of the applicable amount determined under section 4691(b) per ton of carbon dioxide equivalent emitted (including associated emissions) from any facility which— (1) (A) is included under— (i) the aluminum production source category under subpart F of part 98 of title 40, Code of Regulations, as in effect on the date of the enactment of the American Opportunity Carbon Fee Act of 2019 , (ii) the HCFC–22 production and HFC–23 destruction source category under subpart O of such part (as so in effect), or (iii) the fluorinated gas production source category under subpart L of such part (as so in effect), or (B) which is not described in subparagraph (A) and is required to report emissions (or which would be required to report emissions notwithstanding any other provision of law prohibiting the implementation of or use of funds for such requirements), or to which emissions are attributed, under part 98 of title 40, Code of Federal Regulations, as in effect on the date of the enactment of the American Opportunity Carbon Fee Act of 2019 , and (2) emitted during the previous calendar year greenhouse gases at a rate equal to the carbon dioxide equivalent of not less than 25,000 tons by reason of the combustion or processing of any product other than coal, petroleum products, and natural gas. (b) Applicable percentage For purposes of this section, the term applicable percentage means— (1) in the case of a facility described in subsection (a)(1)(A), the percentage