Sec. 180.1. "Recycling credits", for purposes of IC 13-20.5, means the product of: (1) the remainder for a manufacturer's program year of: (A) the amount of covered electronic devices the manufacturer recycled, or for which the manufacturer arranged for recycling; minus (B) the amount the manufacturer is required to recycle or arrange for recycling determined under IC 13-20.5-4-1; multiplied by (2) twenty-five percent (25%). As added by P.L.178-2009, SEC.20.