part), multiplied by (2) an amount equal to 10 percent of the carbon fee rate in effect under section 9902(d)(1) for the calendar year of such emission. 9905. Decommissioning of carbon fee (a) In general At such time that— (1) the Secretary determines under 9903(b) that actual emissions of greenhouse gases from covered fuels is not more than 10 percent of the greenhouse gas emissions from covered fuels during the year 2016, and (2) the monthly carbon dividend payable to an adult eligible individual has been less than $20 for 3 consecutive years, the Secretary shall decommission in an orderly manner all bureaus and programs associated with administering the carbon fee, the carbon border fee adjustment, and the Carbon Dividend Trust Fund. (b) Inflation adjustment In the case of any calendar year after 2020, the $20 amount under subsection (a)(2) shall be increased by an amount equal to— (1) such dollar amount, multiplied by (2) cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. 9906. Carbon Capture and Sequestration (a) In general The Secretary, in consultation with the Administrator and the Secretary of Energy, shall prescribe regulations for making payments as provided in subsection (b) to qualified facilities which capture and sequester qualified carbon dioxide. (b) Payment amounts (1) In general The Secretary shall make payments to a qualified facility in the same manner as if such payment was a refund of an overpayment of the carbon fee imposed by section 9902, in cases in which such qualified facility— (A) uses any covered fuel— (i) with respect to which the carbon fee has been paid, and (ii) which results in the emission of qualified carbon dioxide, (B) captures such emitted qualified carbon dioxide, and (C) (i) sequesters such qualified carbon dioxide in a manner which is safe, permanent, and in compliance with any applicable local, State, and Federal laws, or (ii) utilizes