(a) A greenhouse gas emissions source in the State‘s manufacturing sector that implements a voluntary greenhouse gas emissions reduction plan that is approved by the Department on or before January 1, 2012, may be eligible to receive voluntary early action credits under any future State law requiring greenhouse gas emissions reductions from the manufacturing sector.

(b) A voluntary greenhouse gas emissions reduction plan may include measures to:

(1) Reduce energy use and increase process efficiency; and

(2) Facilitate industry-wide research and development directed toward future measures to reduce greenhouse gas emissions.