(1) Five percent of the CSAPR SO₂ group 1 trading program budget will be allocated to the new unit set-aside account.

(2) Allowances totaling the average emissions for the three most recent calendar years of all CSAPR SO₂ group 1 units in New York State for which at least three full calendar years of emissions data are available before the allocation submission deadline for the control period under section 245.4 of this Part will be proportionally allocated to each of such individual CSAPR SO₂ group 1 units. For purposes of this paragraph, emissions data indicating zero emissions will be deemed available for a unit for any reporting period for which the unit either reports zero emissions or does not report emissions data after being required to report emissions data for that reporting period or a previous reporting period.

(3) After the department allocates based on paragraphs (1) and (2) of this subdivision, the EERET account will receive the remainder of allowances from the CSAPR SO₂ group 1 budget except any allowances reserved for an Indian country new unit set-aside under 40 CFR 97.610(a)(9)(vi) (see Table 1, section 200.9 of this Title).