All costs and expenses directly incurred by electric generating facilities for pollution reductions that are a component of, or are required in connection with, any vehicle inspection and maintenance program adopted by the state of New Hampshire and approved by the federal Environmental Protection Agency, or substitute for such program, shall be recoverable to the same extent and subject to the same conditions as any environmental expenditure mandated by law, and shall be recoverable through the fuel and purchased power adjustment clause or any succeeding cost recovery mechanism.