1. Short title This Act may be cited as the American Opportunity Carbon Fee Act of 2019 . I Carbon Dioxide and Other Greenhouse Gas Emission Fees 101. Carbon dioxide and other greenhouse gas emission fees (a) In general Chapter 38 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new subchapter: E Carbon Dioxide and Other Greenhouse Gas Emission Fees Sec. 4691. Fee for carbon dioxide emissions. Sec. 4692. Fee on fluorinated greenhouse gases. Sec. 4693. Fee on facilities that emit greenhouse gases. Sec. 4694. Associated emissions. Sec. 4695. Border adjustments for energy-intensive manufactured goods. Sec. 4696. Definitions and other rules. 4691. Fee for carbon dioxide emissions (a) In general (1) Fossil fuel products producing carbon emissions There is hereby imposed a fee in an amount equal to the applicable amount at the rate specified in paragraph (2) on— (A) coal— (i) removed from any mine in the United States, or (ii) entered into the United States for consumption, use, or warehousing, (B) petroleum products— (i) removed from any refinery, (ii) removed from any terminal, or (iii) entered into the United States for consumption, use, or warehousing, and (C) natural gas— (i) entered into any processor, or (ii) entered into the United States for consumption, use, or warehousing. (2) Rate The rate specified in this paragraph with respect to any product described in paragraph (1) is an amount equal to the applicable amount per ton of carbon dioxide that would be emitted through the combustion of such product (as determined by the Secretary, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency). (b) Applicable amount (1) In general For purposes of this part, the applicable 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