; and (B) the monthly carbon dividend payment made to an adult who is an eligible individual pursuant to subsection (d) has been less than $20 for the preceding 3 calendar years, no amounts may be transferred from Climate Action Rebate Fund for any purpose described in subsection (c)(3), and any amounts remaining in the Climate Action Rebate Fund shall be transferred to the general fund of the Treasury of the United States. (2) Inflation adjustment In the case of any year beginning after 2020, the dollar amount under paragraph (1)(B) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. (j) Administrative authority The Secretary, in coordination with the heads of other relevant Federal agencies, shall promulgate rules, guidance, and regulations useful and necessary to implement the Climate Action Rebate Fund. . (b) Revenues dedicated to trust funds (1) Airport and Airway Trust Fund Section 9502(b)(1) of the Internal Revenue Code of 1986 is amended— (A) by inserting and fees after the taxes , and (B) by striking and at the end of subparagraph (C) and by inserting after subparagraph (D) the following new subparagraph: (E) section 9512(e)(4) (relating to carbon fee), and . (2) Highway Trust Fund Section 9503(b)(1) of the Internal Revenue Code of 1986 is amended— (A) by inserting and fees after equivalent to the taxes , and (B) by striking and at the end of subparagraph (D), by striking the period at the end of subparagraph (E) and inserting , and , and by inserting after subparagraph (E) the following new subparagraph: (F) section 9512(e)(1) (relating to carbon fee). . (c) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Climate Action Rebate Fund. . 5. Disclosure of