1. Sources required to file an annual emissions inventory questionnaire with the department shall submit, with the questionnaire, an evaluation of the additional costs of doing business attributable to the federal Clean Air Act, as amended. The source also shall submit an estimate of the number of jobs reduced or added at each individual business as a result of compliance with the federal Clean Air Act, as amended.

2. The department shall tabulate information required to be submitted by employers under this section into a summary of the costs to the state attributable to compliance with the federal Clean Air Act, as amended. The department also shall tabulate the annual changes in air quality measured by the department and local and county air pollution control agencies, as required by the federal Clean Air Act, as amended. The department shall provide an annual report to the commission and the general assembly beginning on January 1, 1995, which includes a summary of the information gathered pursuant to this section and the information required to be reported under subsection 5 of section 643.305. Using federal estimates if such estimates are available, the department shall correlate improvements in air quality with avoided health costs.