Ill. Admin. Code tit. 35, § 204.550
a) "Net emissions increase" means, with respect to any regulated NSR pollutant emitted by a major stationary source, the amount by which the sum of the following exceeds zero:
b) An increase or decrease in actual emissions is contemporaneous with the increase from the particular change only if it occurs between:
2) The date that the increase from the particular change occurs.
e) A decrease in actual emissions is creditable only to the extent that: