by a covered entity for the production of any covered primary good, and (B) located within the United States. (7) Finished good (A) In general The term finished good means any good which— (i) for calendar years 2027 and 2028— (I) contains greater than 500 pounds of any combination of any covered primary goods, or (II) was produced from inputs of any combination of covered primary goods, the value of which comprise more than 90 percent of the total value of the material inputs involved in the production of such good, (ii) for calendar years 2029 and 2030— (I) contains greater than 100 pounds of any combination of any covered primary goods, or (II) was produced from inputs of any combination of covered primary goods, the value of which comprise more than 75 percent of the total value of the material inputs involved in the production of such good, and (iii) for any calendar year after calendar year 2030— (I) contains greater than such amount as is determined by the Secretary (as determined in coordination with the relevant parties, and which shall not be greater than 100 pounds) of any combination of any covered primary goods, or (II) was produced from inputs of any combination of covered primary goods, the value of which comprise more than such percentage as is determined by the Secretary (as determined in coordination with the relevant parties, and which shall not be greater than 75 percent) of the total value of the material inputs involved in the production of such good. (B) Exception The term finished good shall not include any waste or scrap product which is imported or exported. (8) Greenhouse gas The term greenhouse gas has the meaning given such term under section 211(o)(1)(G) of the Clean Air Act, as in effect on the date of the enactment of this subchapter. (9) Greenhouse gas emissions The term greenhouse gas emissions means the amount of greenhouse gases, expressed in metric tons of CO2-e, which were emitted to the atmosphere. (10) Greenhouse Gas Reporting Program The term Greenhouse Gas Reporting