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   accordance with guidance  issued by the Administrator  pursuant to

   section  108(e) and with  the requirements  of section  174(b) and

   shall  include implementation and  funding schedules  that achieve

   expeditious    emissions    reductions    in    accordance    with

   implementation plan projections.

      "(6) De  minimis rule.-The  new source review  provisions under

   this  part  shall  ensure that  increased  emissions  of  volatile

   organic  compounds  resulting  from any  physical  change  in,  or

   change in the  method of operation of, a stationary source located

   in  the area shall  not be considered  de minimis  for purposes of

   determining   the  applicability   of  the   permit   requirements

   established by  this Act unless the  increase in  net emissions of

   such air pollutant from such source does not exceed 25 tons

   when  aggregated with  all other  net increases in  emissions from

   the source over any period  of 5 consecutive calendar  years which

   includes the calendar year in which such increase occurred.

      "(7) Special  rule for  modifications of sources  emitting less

   than  100 tons.-In  the  case of  any  major stationary  source of

   volatile  organic  compounds  located in  the  area (other  than a

   source which emits  or has the potential to  emit 100 tons or more

   of volatile organic compounds per  year), whenever any change  (as

   described  in section  111(a)(4)) at  that source  results in  any

   increase  (other  than a  de  minimis  increase) in  emissions  of

   volatile organic compounds  from any discrete operation,  unit, or

   other pollutant  emitting activity  at the  source, such  increase

   shall  be  considered  a  modification  for  purposes  of  section

   172(c)(5) and section 173(a), except that such  increase shall not

   be  considered a  modification for such  purposes if  the owner or

   operator of the source elects to offset the increase  by a greater

   reduction in  emissions of  volatile  organic compounds  concerned

   from other operations,  units, or activities within the  source at

   an  internal offset ratio of  at least  1.3 to 1. If  the owner or

   operator  does  not  make  such  election,  such change  shall  be

   considered  a modification  for  such  purposes, but  in  applying

   section 173(a)(2) in the case  of any such modification,  the best

   available control  technology (BACT), as  defined in section  169,

   shall  be substituted  for  the  lowest achievable  emission  rate

   (LAER).  The  Administrator shall  establish and  publish policies

   and procedures for implementing the provisions  of this paragraph.

      "(8)  Special rule  for modifications  of sources  emitting 100

   tons or  more.-In  the case  of  any  major stationary  source  of

   volatile organic compounds  located in the area which emits or has

   the  potential  to emit  100  tons  or  more  of volatile  organic

   compounds per year,  whenever any change (as described  in section

   111(a)(4)) at  that source results in  any increase  (other than a

   de minimis  increase) in emissions  of volatile organic  compounds

   from any  discrete operation,  unit, or  other pollutant  emitting

   activity  at the  source,  such  increase shall  be  considered  a

   modification  for  purposes  of  section   172(c)(5)  and  section

   173(a), except that if the owner or operator of  the source elects

   to offset  the increase  by a  greater reduction  in emissions  of

   volatile  organic  compounds  from  other  operations,  units,  or

   activities  within the  source at an  internal offset  ratio of at

   least 1.3 to 1, the requirements of section 173(a)(2)  (concerning

   the lowest achievable emission rate (LAER)) shall not apply.

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