text: Ninety-five percent of the total amount of sulfur dioxide allowances allocated each year under Section 423 will be allocated based on the amount of sulfur dioxide allowances allocated under the Acid Rain Program for 2010 and thereafter and that are held in allowance accounts in the Allowance Tracking System on the date 180 days after enactment .
  
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  None of the sulfur dioxide that is allowed is controlled by the Acid Rain Program .