(1) Owners or operators of a source of one of the following types, except for those emission sources directly attached to a gasifier, are required to meet an emission rate of 925 pounds of CO₂ per MW hour gross electrical output (output-based limit) or 120 pounds of CO₂ per million Btu of input (input-based limit):

(2) Owners or operators of a source of one of the following types, except for those emission sources directly attached to a gasifier, are required to meet an emission rate of 1450 pounds of CO₂ per MW hour gross electrical output (output-based limit) or 160 pounds of CO₂ per million Btu of input (input-based limit):

(3) Owners or operators of any other emission source that is not subject to a specific CO₂ emission limit in paragraph (1) or (2) of this subdivision are required to propose and meet a case-specific emission limit for CO₂. This proposal must be based on an analysis of existing control technologies and operating efficiencies of existing sources, and other appropriate considerations relevant to the source's CO₂ emission profile. The proposed emission limit must achieve the maximum degree of CO₂ emission reduction for new sources, and shall not be less stringent than the CO₂ emission control or operating efficiency that is achieved in practice by the best controlled similar source(s). The proposal must be submitted to the department for review and approval. In no case will the department approve a proposal in which greater than 50 percent of the heat input is derived from solid fossil fuel or oil, unless the CO₂ emission rate associated with that input meets the CO₂ emission limit in paragraph (1) of this subdivision. For purposes of this paragraph, emission sources that are directly attached to a gasifier must include the CO₂ emissions from the gasifier in the case-specific CO₂ emission limit.