76614 Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to § 1.1374–8T(a)(2) of these regulations. 

With respect to § 1.1374–10T(c) of these 

regulations, it has been determined, 

pursuant to 5 U.S.C. 553(b)(B), that it 

would be contrary to the public interest 

to issue the regulations with notice and 

public procedure and, pursuant to 5 

U.S.C. 553(d)(3), that good cause exists 

to dispense with a delayed effective 

date. The regulations are necessary to 

provide immediate guidance to 

taxpayers with respect to the 

application of the transition rule 

regarding qualified corporations in 

section 633(d)(8) of TRA, as amended by 

TAMRA, and, accordingly, with respect 

to the application of current section 

1374 to asset dispositions which occur 

during taxable years beginning after 

December 22, 2004. For applicability of 

the Regulatory Flexibility Act (5 U.S.C. 

chapter 6), refer to the Special Analysis 

section of the Notice of Proposed 

Rulemaking published in the Proposed 

Rules section in this issue of the Federal 

Register. Pursuant to section 7805(f) of 

the Code, these temporary regulations 

have been submitted to the Chief 

Counsel for Advocacy of the Small 

Business Administration for comment 

on their impact on small business. 

Drafting Information 

The principal author of these 

regulations is Stephen R. Cleary of the 

Office of Associate Chief Counsel 

(Corporate). Other personnel from 

Treasury and the IRS participated in 

their development.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and 

recordkeeping requirements.

Adoption of Amendments to the 

Regulations

■ Accordingly, 26 CFR part 1 is amended 

as follows:

PART 1—INCOME TAXES

■ Paragraph 1. The authority citation for 

part 1 is amended by adding entries in 

numerical order to read as follows:

Authority: 26 U.S.C. 7805 * * *

Section 1.1374–8T also issued under 26 

U.S.C. 337(d) and 1374(e). * * *

Section 1.1374–10T also issued under 26 

U.S.C. 337(d) and 1374(e). * * *

■ Par. 2. Section 1.1374–8 is amended by 

redesignating paragraph (a) as paragraph 

(a)(1) and adding paragraph (a)(2) to read 

as follows:

§ 1.1374–8 Section 1374(d)(8) transactions 

(a)(1) * * *

(2) (Reserved) For further guidance 

see § 1.1374–8T(a)(2).

* * * * *

■ Par. 3. Section 1.1374–8T is added to 

read as follows:

§ 1374–8T 1374(d)(8) transactions 

(temporary) 

(a)(1) (Reserved) For further guidance 

see § 1374–8(a). 

(2) Section 1374(d)(8) transaction, as 

defined in paragraph (a)(1) of this 

regulation, that occurs on or after 

December 27, 1994, without regard to 

the date of the corporation’s election to 

be an S corporation under section 1362. 

(b) through (d) (Reserved) For further 

guidance see § 1.1374–8(b) through (d).

■ Par. 4. Section 1.1374–10 is amended 

by adding paragraph (c) to read as 

follows:

§ 1.1374–10 Effective date and additional 

rules

* * * * *

(c) (Reserved) For further guidance 

see § 1.1374–10T(c).

■ Par. 5. Section 1.1374–10T is added to 

read as follows:

§ 1.1374–10T Effective date and additional 

rules (temporary) 

(a) through (b)(4) (Reserved) For 

further guidance see § 1.1374–10(a) 

through (b)(4). 

(c) Revocation and re-election of S 

corporation status—(1) In general. For 

purposes of section 633(d)(8) of the Tax 

Reform Act of 1986, as amended, any 

reference to an election to be an S 

corporation under section 1362 shall be 

treated as a reference to the 

corporation’s most recent election to be 

an S corporation under section 1362. 

This paragraph (c) applies for taxable 

years beginning after December 22, 2004 

without regard to the date of the 

corporation’s most recent election to be 

an S corporation under section 1362. 

(2) Example. The following example 

illustrates the rules of this paragraph(c):

Example. (i) On February 1, 1988, X, a C 

corporation that is a qualified corporation 

under section 633(d) of the Tax Reform Act 

of 1986, as amended, elects to be an S 

corporation under section 1362. On 

December 1, 1989, X revokes its S status and 

becomes a C corporation. On January 1, 2004, 

X again elects to be an S corporation under 

section 1362. X disposes of assets in 2006, 

2007, and 2008, recognizing gain. 

(ii) X is not eligible for treatment under the 

Transition rule of section 633(d)(8) of the Tax 

Reform Act of 1986, as amended, with 

respect to these assets. Accordingly, X is 

subject to section 1374, as amended by the 

Tax Reform Act of 1986 and TAMRA, and the 

10-year recognition period begins January 1, 

2004. 

(iii) To the extent the gain that X 

recognizes on the assest sales in 2006, 2007, 

and 2008 reflects built-in gain inherent in 

such assets in X’s hands on January 1, 2004, 

such gain is subject to tax under section 1374 

as amended by the Tax Reform Act of 1986 

and TAMRA.

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement.

Approved: December 15, 2004. 

Gregory F. Jenner, 

Acting Assistant Secretary of the Treasury.

[FR Doc. 04–28013 Filed 12–21–04; 8:45 am] 

BILLING CODE 4820–01–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

26 CFR Parts 1 and 602

[TD 9168] 

RIN 1545–BC13

Optional 10-Year Writeoff of Certain 

Tax Preferences

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Final regulation.

SUMMARY: This document contains final 

regulations relating to the optional 10-

year writeoff of certain tax preference 

items under section 59(e) of the Internal 

Revenue Code (Code). The final 

regulations affect taxpayers who utilize 

section 59(e) for the optional 10-year 

writeoff of certain tax preferences. 

These final regulations provide 

guidance on the time and manner of 

making an election under section 59(e). 

The regulations also provide guidance 

on revoking an election under section 

59(e). The regulations reflect changes to 

the law made by the Tax Reform Act of 

1986, the Technical and Miscellaneous 

Revenue Act of 1988, and the Omnibus 

Budget Reconciliation Act of 1989.

DATES: Effective Date: This rule is 

effective December 22, 2004. 

Applicability Date: These regulations 

apply to a section 59(e) election made 

for a taxable year ending, or a request 

to revoke a section 59(e) election 

submitted, on or after December 22, 

2004.

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act 

The collection of information 

contained in these final regulations has 

been reviewed and approved by the 

Office of Management and Budget in 

accordance with the Paperwork 

Reduction Act of 1995 (44 U.S.C. 

3507(d)) under control number 1545–

1903. Responses to this collection of 

Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations 76615

information are required to obtain the 

benefit of the section 59(e) election. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid control number 

assigned by the Office of Management 

and Budget. 

The estimated annual burden per 

respondent is one hour. 

Comments concerning the accuracy of 

this burden estimate and suggestions for 

reducing this burden should be sent to 

the Internal Revenue Service, Attn: IRS 

Reports Clearance Officer, 

SE:W:CAR:MP:T:T:SP, Washington, DC 

20224, and to the Office of Management 

and Budget, Attn: Desk Officer for the 

Department of the Treasury, Office of 

Information and Regulatory Affairs, 

Washington, DC 20503. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Background 

This document contains amendments 

to 26 CFR part 1 under section 59(e) of 

the Code. Section 59(e)(1) allows 

taxpayers to elect to deduct any 

qualified expenditure ratably over a 10-

year period (3-year period in the case of 

circulation expenditures described in 

section 173) beginning with the taxable 

year in which the expenditure was 

made (or, in the case of a qualified 

expenditure under section 263(c), over 

the 60-month period beginning with the 

month in which such expenditure was 

paid or incurred). Section 59(e)(2) 

defines qualified expenditure as any 

amount that, but for an election under 

section 59(e), would have been allowed 

as a deduction (determined without 

regard to section 291) for the taxable 

year in which paid or incurred under 

section 173 (relating to circulation 

expenditures), section 174 (relating to 

research and experimental 

expenditures), section 263(c) (relating to 

intangible drilling and development 

expenditures), section 616(a) (relating to 

development expenditures), or section 

617(a) (relating to mining exploration 

expenditures). 

Section 59(e)(4)(A) states that an 

election under section 59(e) (section 

59(e) election) may be made with 

respect to any portion of any qualified 

expenditure. The legislative history of 

section 59(e) suggests that this allows a 

section 59(e) election to be made ‘‘dollar 

for dollar.’’ See H. R. Rep. 99–426, 99th 

Cong., 1st Sess. 327 (1985), 1986–3 (Vol. 

2) C.B. 1, 327; S. Rep. No. 99–313, 99th 

Cong., 2d Sess. 539 (1986), 1986–3 (Vol. 

3) C.B. 1, 539. 

Section 59(e)(4)(B) states that a 

section 59(e) election may only be 

revoked with the consent of the 

Secretary.

Provisions similar to those currently 

contained in section 59(e) were 

originally enacted as section 58(i) under 

the Tax Equity and Fiscal Responsibility 

Act of 1982 (Public Law 97–248; 96 Stat. 

324). Under section 58(i)(1), the 

optional 10-year writeoff was available 

only to individuals. Section 58(i)(5)(C) 

directed the Secretary to promulgate 

regulations governing the time and 

manner for making an election under 

section 58(i) (section 58(i) election). 

Section 5f.0(a)(2)(i)(A) and (B) of the 

temporary Income Tax Regulations that 

were promulgated under section 58(i) 

required that a section 58(i) election be 

made by the later of the due date 

(including extensions) of the income tax 

return for the taxable year for which the 

election was to be effective, or April 15, 

1983. TD 7870, 48 FR 1486. Section 

5f.0(a)(3) provided that a section 58(i) 

election was made by attaching a 

statement to the income tax return (or 

amended return) for the taxable year in 

which the election was made. Section 

5f.0 was redesignated as § 301.9100–5T 

by TD 8435, 57 FR 43893, on October 

15, 1992. 

Section 59(e) was enacted as part of 

the Tax Reform Act of 1986 (Public Law 

99–514; 100 Stat. 2085) and, unlike 

section 58(i), is not limited to 

individuals. While both the Senate 

Finance Committee Report and the 

House Ways and Means Committee 

Report state that the time and manner of 

the election would be governed by 

regulations, Congress did not include a 

provision similar to former section 

58(i)(5)(C) directing the Secretary to 

promulgate regulations governing the 

time and manner for making a section 

59(e) election. See H. R. Rep. No. 99–

426, 99th Cong., 1st Sess. 327 (1985), 

1986–3 (Vol. 2) C.B. 1, 327; S. Rep. No. 

99–313, 99th Cong., 2d Sess. 539 (1986), 

1986–3 (Vol. 3) C.B. 1, 539. 

A notice of proposed rulemaking 

(REG–124405–03 [69 FR 43367]) was 

published in the Federal Register on 

July 20, 2004. Two requests for a public 

hearing were received. A public hearing 

was held on December 7, 2004. The IRS 

received written and electronic 

comments responding to the notice of 

proposed rulemaking. After 

consideration of all the comments, the 

proposed regulations are adopted as 

amended by this Treasury decision. The 

revisions are discussed below. 

Summary of Comments and 

Explanation of Revisions 

Several commentators recommended 

changes regarding the information 

taxpayers would be required to submit 

as part of their section 59(e) election. 

Specifically, commentators requested 

that the IRS reconsider § 1.59–1(b)(1)(ii) 

and (iii) of the proposed regulations, 

which would require taxpayers to 

identify (i) the type and amount, for 

each activity or project, of qualified 

expenditures identified in section 

59(e)(2) the taxpayer elects to deduct 

ratably over the applicable period 

described in section 59(e)(1), and (ii) a 

description of each specific activity or 

project to which the qualified 

expenditures relate. The commentators 

suggest that the majority of taxpayers 

who incur research and experimentation 

expenditures under section 174(a) and 

make a section 59(e) election with 

respect to such expenditures do not 

currently maintain records on a projectby-project basis. As a result, the 

commentators stated that requiring 

taxpayers to account for their section 

59(e) qualified expenditures on a 

project-by-project basis would be a 

financial and administrative burden. 

Some of the commentators also 

discussed section 1016(a)(20), which 

provides that proper adjustment in 

respect of the property shall in all cases 

be made for amounts allowed as 

deductions under section 59(e) (relating 

to optional 10-year writeoff of certain 

tax preferences). Compliance with 

section 1016(a)(20) requires that 

taxpayers be able to account for their 

section 59(e) expenditures through 

appropriate basis adjustments for each 

property, project, or activity. 

Sections 1.59–1(b)(1)(ii) and (iii) of 

the proposed regulations were intended 

to improve compliance with section 

1016(a)(20) by requiring that section 

59(e) qualified expenditures be 

allocated among the properties, projects 

or activities to which they relate. 

Comments received regarding this 

provision indicate that, for taxpayers 

incurring section 174(a) expenditures, 

the basis rules of section 1016(a)(20) are 

only of importance when a project to 

which a section 59(e) election relates is 

disposed of, and that it is rare for a 

research project to be disposed of prior 

to the full amortization of the allocable 

section 59(e) qualified expenditures. As 

such, the commentators argue that the 

burden of requiring taxpayers to identify 

on a section 59(e) election the type and 

amount of qualified expenditures for 

each activity or project greatly exceeds 

the potential harm caused by noncompliance with section 1016(a)(20).

76616 Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations 

Having fully considered all comments 

received, the final regulations are 

modified to reflect the comments 

discussed above. Taxpayers making a 

section 59(e) election will not be 

required to identify on the election the 

type and amount of qualified 

expenditures for each activity or project 

nor will they be required to provide a 

description of each specific activity or 

project to which the qualified 

expenditures relate. Instead, taxpayers 

will be required only to identify the 

type and amount of qualified 

expenditures identified in section 

59(e)(2) that the taxpayer elects to 

deduct ratably over the applicable 

period described in section 59(e)(1). 

However, taxpayers remain responsible 

for full compliance with the 

requirements of section 1016(a)(20). 

Specifically, taxpayers who allocate 

their section 59(e) expenditures to 

reduce the gain otherwise recognized on 

the disposition of a property, project, or 

activity must maintain books and 

records sufficient to support that 

allocation. 

The preamble to the proposed 

regulations stated that, with respect to 

an otherwise valid section 59(e) election 

filed for a taxable year ending prior to 

the effective date of the final 

regulations, such election would not be 

challenged by the IRS merely because 

the election was made later than the 

date prescribed by law for filing the 

taxpayer’s original income tax return 

(including any extensions of time) for 

the taxable year in which the 

amortization of the qualified 

expenditures subject to the section 59(e) 

election begins. One commentator 

requested guidance on what the IRS 

considers an otherwise valid section 

59(e) election filed for a tax year ending 

prior to the effective date of the final 

regulations. Although the IRS will treat 

a section 59(e) election prepared in a 

manner described in the final 

regulations as sufficient for a tax year 

ending prior to the effective date of the 

final regulations, because the final 

regulations only apply prospectively the 

final regulations do not provide 

guidance on what constitutes an 

otherwise valid section 59(e) election 

filed for a tax year prior to the effective 

date of the final regulations. 

Special Analyses 

It has been determined that this 

Treasury decision is not a significant 

regulatory action as defined in 

Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations. It is hereby 

certified that the collection of 

information in these regulations will not 

have a significant economic impact on 

a substantial number of small entities. 

This certification is based upon the fact 

that the reporting burden, as discussed 

earlier in this preamble, is expected to 

be insignificant. Therefore, a Regulatory 

Flexibility Analysis under the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) is not required. Pursuant to 

section 7805(f) of the Code, the notice 

of proposed rulemaking preceding this 

regulation was submitted to the Chief 

Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

Drafting Information 

The principal author of these final 

regulations is Eric B. Lee of the Office 

of Associate Chief Counsel 

(Passthroughs and Special Industries). 

However, other personnel from the IRS 

and Treasury Department participated 

in their development.

List of Subjects 

26 CFR Part 1

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 602

Reporting and recordkeeping 

requirements.

Adoption of Amendments to the 

Regulations

■ Accordingly, 26 CFR parts 1 and 602 

are amended as follows:

■ Paragraph 1. The authority citation for 

part 1 reads, in part, as follows:

Authority: 26 U.S.C. 7805, * * *

■ Par. 2. Section 1.59–1 is added to read 

as follows:

§ 1.59–1 Optional 10-year writeoff of 

certain tax preferences. 

(a) In general. Section 59(e) allows 

any qualified expenditure to which an 

election under section 59(e) applies to 

be deducted ratably over the 10-year 

period (3-year period in the case of 

circulation expenditures described in 

section 173) beginning with the taxable 

year in which the expenditure was 

made (or, in the case of intangible 

drilling and development costs 

deductible under section 263(c), over 

the 60-month period beginning with the 

month in which the expenditure was 

paid or incurred). 

(b) Election—(1) Time and manner of 

election. An election under section 59(e) 

shall only be made by attaching a 

statement to the taxpayer’s income tax 

return (or amended return) for the 

taxable year in which the amortization 

of the qualified expenditures subject to 

the section 59(e) election begins. The 

statement must be filed no later than the 

date prescribed by law for filing the 

taxpayer’s original income tax return 

(including any extensions of time) for 

the taxable year in which the 

amortization of the qualified 

expenditures subject to the section 59(e) 

election begins. Additionally, the 

statement must include the following 

information—

(i) The taxpayer’s name, address, and 

taxpayer identification number; and 

(ii) The type and amount of qualified 

expenditures identified in section 

59(e)(2) that the taxpayer elects to 

deduct ratably over the applicable 

period described in section 59(e)(1). 

(2) Elected amount. A taxpayer may 

make an election under section 59(e) 

with respect to any portion of any 

qualified expenditure paid or incurred 

by the taxpayer in the taxable year to 

which the election applies. An election 

under section 59(e) must be for a 

specific dollar amount and the amount 

subject to an election under section 

59(e) may not be made by reference to 

a formula. The amount elected under 

section 59(e) is properly chargeable to a 

capital account under section 

1016(a)(20), relating to adjustments to 

basis of property. 

(c) Revocation—(1) In general. An 

election under section 59(e) may be 

revoked only with the consent of the 

Commissioner. Such consent will only 

be granted in rare and unusual 

circumstances. The revocation, if 

granted, will be effective in the first 

taxable year in which the section 59(e) 

election was applicable. However, if the 

period of limitations for the first taxable 

year the section 59(e) election was 

applicable has expired, the revocation, 

if granted, will be effective in the 

earliest taxable year for which the 

period of limitations has not expired. 

(2) Time and manner for requesting 

consent. A taxpayer requesting the 

Commissioner’s consent to revoke a 

section 59(e) election must submit the 

request prior to the end of the taxable 

year the applicable amortization period 

described in section 59(e)(1) ends. The 

application for consent to revoke the 

election must be submitted to the 

Internal Revenue Service in the form of 

a letter ruling request. 

(3) Information to be provided. A 

request to revoke a section 59(e) election 

must contain all of the information 

necessary to demonstrate the rare and 

unusual circumstances that would 

justify granting revocation. 

(4) Treatment of unamortized costs.

The unamortized balance of the 

Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations 76617

qualified expenditures subject to the 

revoked section 59(e) election as of the 

first day of the taxable year the 

revocation is effective is deductible in 

the year the revocation is effective 

(subject to the requirements of any other 

provision under the Code, regulations, 

or any other published guidance) and 

the taxpayer will be required to amend 

any federal income tax returns affected 

by the revocation. 

(d) Effective date. These regulations 

apply to a section 59(e) election made 

for a taxable year ending, or a request 

to revoke a section 59(e) election 

submitted, on or after December 22, 

2004.

PART 602—OMB CONTROL NUMBERS 

UNDER THE PAPERWORK 

REDUCTION ACT

■ Par. 3. The authority citation for part 

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

■ Par. 4. In § 602.101, paragraph (b) is 

amended by adding an entry in 

numerical order to the table to read as 

follows:

§ 602.101 OMB Control numbers.

* * * * *

(b) * * *

CFR part or section where 

identified and described 

Current 

OMB control 

No. 

*****

1.59–1 ....................................... 1545–1903

*****

Approved: December 15, 2004. 

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

Gregory F. Jenner, 

Acting Assistant Secretary of the Treasury 

(Tax Policy).

[FR Doc. 04–27917 Filed 12–21–04; 8:45 am] 

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52

[FRL–7852–2] 

Availability of Federally-Enforceable 

State Implementation Plans for All 

States

AGENCY: Environmental Protection 

Agency (EPA).

ACTION: Notice of availability.

SUMMARY: Section 110(h) of the Clean 

Air Act, as amended in 1990 (the 

‘‘Act’’), requires EPA by November 15, 

1995, and every three years thereafter, to 

assemble the requirements of the 

Federally-enforceable State 

Implementation Plans (SIPs) in each 

State and to publish notice in the 

Federal Register of the availability of 

such documents. This notice of 

availability fulfills the three-year 

requirement of making these SIP 

compilations for each State available to 

the public.

EFFECTIVE DATE: December 22, 2004.

ADDRESSES: You may contact the 

appropriate EPA Regional Office 

regarding requirements of applicable 

implementation plans for each State in 

that region. The list below identifies the 

appropriate regional office for each 

state. The SIP compilations are available 

for public inspection during normal 

business hours at the appropriate EPA 

Regional Office. If you want to view 

these documents, you should make an 

appointment with the appropriate EPA 

office and arrange to review the SIP at 

a mutually agreeable time. 

Region 1: Connecticut, Maine, 

Massachusetts, New Hampshire, Rhode 

Island, and Vermont. 

Regional Contact: Donald Cooke (617/

918–1668), EPA, Office of Ecosystem 

Protection (CAQ), Suite 1100, One 

Congress Street, Boston, MA 02114–

2023. 

See also: http://www.epa.gov/region1/

topics/air/sips.html.

Region 2: New Jersey, New York, 

Puerto Rico, and Virgin Islands. 

Regional Contact: Paul Truchan (212/

637–3711), EPA, Air Programs Branch, 

290 Broadway, New York, NY 10007–

1866. 

See also: http://www.epa.gov/

region02/air/sip/.

Region 3: Delaware, District of 

Columbia, Maryland, Pennsylvania, 

Virginia, and West Virginia. 

Regional Contact: Harold A. 

Frankford (215/814–2108), EPA, Office 

of Air Programs (3AP20), Air Protection 

Division, 1650 Arch Street, 

Philadelphia, PA 19103. 

See also: http://yosemite.epa.gov/r3/

r3sips.nsf/MidAtlanticSIPs?openform.

Region 4: Alabama, Florida, Georgia, 

Kentucky, Mississippi, North Carolina, 

South Carolina, and Tennessee. 

Regional Contact: Sean Lakeman 

(404/562–9043), EPA, Air Planning 

Branch, 61 Forsyth Street, SW., Atlanta, 

GA 30303. 

See also: http://www.epa.gov/region4/

air/sips/.

Region 5: Illinois, Indiana, Michigan, 

Minnesota, Ohio, and Wisconsin. 

Regional Contacts: Jeremiah Hall 

(312/353–3503), EPA, Air and Radiation 

Division, 77 West Jackson Boulevard, 

Chicago, IL 60604–3507. 

See also: http://www.epa.gov/ARDR5/sips/sips.htm.

Region 6: Arkansas, Louisiana, New 

Mexico, Oklahoma, and Texas. 

Regional Contact: Bill Deese (214/

665–7253), EPA, Multimedia Planning 

and Permitting Division, Air Planning 

Section (6PD–L), 1445 Ross Avenue, 

Suite 700, Dallas, TX 75202–2733. 

See also: http://www.epa.gov/

earth1r6/6pd/air/sip/sip.htm.

Region 7: Iowa, Kansas, Missouri, and 

Nebraska. 

Regional Contact: Evelyn 

VanGoethem (913–551–7659), EPA, Air, 

RCRA and Toxics Division, Air 

Planning and Development Branch, 901 

N. 5th Street, Kansas City, KS 66101. 

See also: http://www.epa.gov/

region07/programs/artd/air/rules/

fedapprv.htm.

Region 8: Colorado, Montana, North 

Dakota, South Dakota, Utah, and 

Wyoming. 

Regional Contact: Laurie Ostrand 

(303/312–6437), EPA, Air and Radiation 

Program, Office of Partnership and 

Regulatory Assistance, 999 18th Street, 

Suite 300, Denver, CO 80202–2466. 

See also: http://www.epa.gov/region8/

air/sip.html.

Region 9: Arizona, California, Hawaii, 

Nevada, American Samoa, and Guam. 

Regional Contact: Julie Rose (415/

947–4126), and Cynthia Allen (415/947–

4120), EPA, Air Division, Rulemaking 

Office, AIR–4, 75 Hawthorne Street, San 

Francisco, CA 94105. 

See also: http://www.epa.gov/region9/

air/sips/.

Region 10: Alaska, Idaho, Oregon, and 

Washington. 

Regional Contacts: Donna Deneen 

(206/553–6706) and Debra Suzuki (206) 

553–0985), EPA, Office of Air Quality 

(OAQ 107), 1200 6th Avenue, Seattle, 

WA 98101. 

See also: http://www.epa.gov/

r10earth/sips.htm.

FOR FURTHER INFORMATION CONTACT:

Donald Cooke, Air Quality Unit, U.S. 

Environmental Protection Agency, EPA 

New England Regional Office, One 

Congress Street, Suite 1100 (CAQ), 

Boston, MA 02114–2023, telephone 

number (617) 918–1668, fax number 

(617) 918–0668, e-mail 

cooke.donald@epa.gov.

SUPPLEMENTARY INFORMATION:

Table of Contents 

Availability of SIP Compilations 

What Is the Basis for This Document 

What Is Being Made Available Under This 

Document