respect to the eligible industrial sector into the customs territory of the United States, and (6) establishing procedures that prevent circumvention of the carbon tax liability for covered goods that are manufactured or processed in more than one foreign country. (b) Presidential discretion The President may elect not to levy the border tax adjustment for an eligible industrial sector or for specific products within that sector if the President determines and certifies to Congress that the program would not be in the national interest, economic interest, or environmental interest of the United States. . (b) Effective date The amendments made by this section shall apply to emissions after the later of December 31, 2023, and the date that is one year after the date regulations are promulgated under section 9914 of the Internal Revenue Code of 1986. II Distribution of Revenues From Taxation of Greenhouse Gas Emissions A Rebuilding Infrastructure and Solutions for the Environment Trust Fund 201. Establishment of the RISE Trust Fund There is hereby created in the Treasury of the United States a trust fund to be known as the Rebuilding Infrastructure and Solutions for the Environment Trust Fund (hereafter in this Act referred to as the RISE Trust Fund ), consisting of amounts paid into the Treasury pursuant to subtitle L of the Internal Revenue Code of 1986 (as added by title I of this Act), and 75 percent of such amounts are hereby appropriated and transferred to the RISE Trust Fund. 202. Appropriations from the RISE Trust Fund (a) In general Amounts in the RISE Trust Fund for a fiscal year shall be available, as provided by appropriation Acts, as follows: (1) 70 percent for each of the fiscal years 2025 through 2034 to the Highway Trust Fund. (2) 1.5 percent for each of the fiscal years 2025 through 2034 for the weatherization program developed under part A of title IV of the Energy Conservation and Production Act ( 42 U.S.C. 6861 et seq. ). (3) 3 percent for each of the fiscal years 2025 through 2034 for