For the purposes of determining the attainment of, or compliance with, the emission controls or reductions required by this article, or any rules or regulations promulgated thereunder, the department shall allow offsets of greater emissions of acid deposition precursors from a facility or stationary source against lower emissions from the same or another facility or stationary source within the state. Any such offsets or credits shall be adjusted to reflect the proximity of the subject facility or stationary source to sensitive receptor areas.