from certain industrial processes (a) In general There is hereby imposed a tax on industrial process greenhouse gas emissions by certain source categories. (b) List of source categories (1) Initial list The Congress establishes for purposes of this section a list of source categories subject to this section as follows: (A) Iron and steel production and metallurgical coke production. (B) Underground coal mining. (C) Coal preparation and processing plants. (D) Refineries. (E) Cement production. (F) Petrochemical production. (G) Lime production. (H) Ammonia production. (I) Aluminum production. (J) Soda ash production. (K) Ferroalloy production. (L) Phosphoric acid production. (M) Glass production. (N) Zinc production. (O) Lead production. (P) Magnesium production and processing. (Q) Nitric acid production. (R) Adipic acid production. (S) Semiconductor manufacture. (T) Electrical transmission and distribution. (2) Revision of the List The Administrator shall review the list of source categories established by this subsection not less than once every five years to determine if they should continue to be listed and publish the results of that review. The Administrator may, if appropriate, add any source categories to this list by rule. (3) Removal of a Source Category from the List The Administrator may remove a source category from this list only if— (A) the total emissions from the entire source category which are taxable under this section have been less than 250,000 metric tons of carbon dioxide equivalent per year for each of three consecutive years, (B) the average emissions from facilities in the source category which are taxable under this section have been less than 25,000 metric tons of carbon dioxide equivalent per year for each of the years referred in subparagraph (A), and (C) the Administrator determines that there is no reasonable possibility that the total emissions from the entire source category which are taxable under this section will exceed 250,000 metric tons per year of carbon dioxide equivalent