rule for 2020 through 2022 (A) 2020 During 2020, the term listed industry shall include only the 6 industries on the list under paragraph (1) having the highest average use of taxable carbon substances per unit of output. (B) 2021 and 2022 During 2021 and 2022, the term listed industry shall include only— (i) the industries described in subparagraph (A), and (ii) (I) in the case of 2021, the 1/3 of the remaining industries on such list having the highest average use of taxable carbon substances per unit of output, or (II) in the case of 2022, the 2/3 of the remaining industries on such list having the highest average use of taxable carbon substances per unit of output. (c) Other definitions For purposes of this part, the terms importer , taxable carbon substance , and United States have the respective meanings given such terms by part II. IV Tax on fluorinated greenhouse gases 4697. Imposition of tax (a) Fluorinated gas fee There is hereby imposed a tax on any fluorinated greenhouse gas which is required to be reported under part 98 of title 40, Code of Federal Regulations. (b) Amount The tax imposed under subsection (a) shall be paid by the person required to so report in 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 applicable amount in effect under section 4692 for the calendar year of such emission. V Supermajority required to change revenue neutrality 4698. Supermajority required A bill, joint resolution, amendment to a bill or joint resolution, or conference report that increases aggregate revenues under parts II, III, and IV greater than the aggregate of— (1) the reduction in revenues under part I, and (2) the aggregate expenditures under sections 2 and 3 of the Raise Wages, Cut Carbon Act of 2019 , may not be considered as passed or agreed to by the House of Representatives or the Senate