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%).