to the ultimate purchaser of such covered fuel or its derivative, the total amount of carbon fees previously paid upon that covered fuel or its derivative, as specified by rule of the Secretary. (B) Farm, farming use, and farming purpose The terms farm , farming use , and farming purpose shall have the respective meanings given such terms under section 6420(c). (C) Other greenhouse gases emissions from agriculture The carbon fee shall not be levied upon non-fossil fuel greenhouse gas emissions which occur on a farm. (2) Armed Forces of the United States If any covered fuel or its derivative is used by the Armed Forces of the United States as supplies for vessels of war, vehicles, or electrical power generation equipment, the Secretary shall pay (without interest) to the ultimate purchaser of such covered fuel or its derivative, the total amount of carbon fees previously paid upon that covered fuel or its derivative, as specified by rule of the Secretary. 9903. Emissions reduction schedule (a) In general An emissions reduction schedule for greenhouse gas emissions from covered fuels is hereby established, as follows: (1) Reference year The net greenhouse gas emissions during the year 2005 shall be the reference amount of emissions and shall be determined from the Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990–2021 published by the Environmental Protection Agency in April of 2023. (2) Emissions reduction target The first emission reduction target shall be for the year 2025. The emission target for each year thereafter shall be the previous year’s target emissions minus a percentage of emissions during the reference year determined in accordance with the following table: Year Emissions Reduction Target 2005 Reference year 2023 to 2024 No emissions reduction target 2025 to 2030 8 percent of 2005 emissions per year 2031 to 2050 2.5 percent of 2005 emissions per year. (b) Administrative determination Not later than 60 days after the beginning of each calendar year beginning after the enactment of this