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 

76618 Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations 

What Are the Documents and Materials 

Associated With the SIP 

Background 

Relationship of National Ambient Air Quality 

Standards (NAAQS) to SIPs

What Is a State Implementation Plan 

What Is Federally-Enforceable

Availability of SIP Compilations 

This notice identifies the appropriate 

EPA Regional Offices to which you may 

address questions of SIP availability and 

SIP requirements. In response to the 

110(h) requirement following the 1990 

Clean Air Act Amendments, the first 

notice of availability was published in 

the Federal Register on November 1, 

1995 at 60 FR 55459. The second notice 

of availability was published in the 

Federal Register on November 18, 1998 

at 63 FR 63986. The third notice of 

availability was published in the 

Federal Register on November 20, 2001 

at 66 FR 58070. This is the fourth notice 

of availability of the compilations of 

Federally-enforceable state 

implementation plans for each state. 

In addition, information on the 

content of EPA-approved SIPs is 

available on the Internet through the 

EPA Regional Web sites. Regional Web 

site addresses for Regional information 

are provided in the regional contacts list 

above. 

What Is the Basis for This Document 

Section 110(h)(1) of the Clean Air Act 

mandates that not later than 5 years 

after the date of enactment of the Clean 

Air Act Amendments of 1990, and every 

three years thereafter, the Administrator 

shall assemble and publish a 

comprehensive document for each State 

setting forth all requirements of the 

applicable implementation plan for 

such State and shall publish notice in 

the Federal Register of the availability 

of such documents. 

Section 110(h) recognizes the fluidity 

of a given State SIP. The SIP is a living 

document which can be revised by the 

State with EPA approval as necessary to 

address the unique air pollution 

problems in the State. Therefore, EPA 

from time to time must take action on 

SIP revisions containing new and/or 

revised regulations. On May 31, 1972 

(37 FR 10842), EPA approved, with 

certain exceptions, the initial SIPs for 50 

states, four territories and the District of 

Columbia. [Note: EPA approved an 

additional SIP— for the Northern 

Mariana Islands —on November 10, 

1986 (51 FR 40799)]. Since 1972, each 

State and territory has submitted 

numerous SIP revisions, either on their 

own initiative, or because they were 

required to as a result of various 

amendments to the Clean Air Act. This 

notice of availability informs the public 

that the SIP compilation has been 

updated to include the most recent 

requirements approved into the SIP. 

These approved requirements are 

Federally-enforceable. 

What Is Being Made Available Under 

This Document 

The federally-enforceable SIP is 

indeed a complex document, containing 

both many regulatory requirements and 

non-regulatory items such as plans and 

inventories. Regulatory requirements 

include State-adopted rules and 

regulations, source-specific 

requirements reflected in consent 

orders, and in some cases, provisions in 

the enabling statutes. Following the 

1990 Clean Air Act Amendments, the 

first section 110(h) SIP compilation 

availability notice was published on 

November 1, 1995 (61 FR 55459). At 

that time EPA announced that the SIP 

compilations, comprised of the 

regulatory portion of each State SIP, 

were available at the EPA Regional 

Office serving that particular State. In 

general, the compilations made 

available in 1995 did not include the 

source-specific requirements or other 

documents and materials associated 

with the SIP. With the second notice of 

availability in 1998, the source-specific 

requirements and the ‘‘non-regulatory’’

documents [e.g., attainment plans, rate 

of progress plans, emission inventories, 

transportation control measures, statutes 

demonstrating legal authority, 

monitoring networks, etc.] were made 

available and will remain available for 

public inspection at the respective 

regional office listed in the ADDRESSES

section above. If you want to view these 

documents, please make an 

appointment with the appropriate EPA 

Regional Office and arrange for a 

mutually agreeable time. 

What Are the Documents and Materials 

Associated With the SIP 

EPA-approved non-regulatory control 

measures, include control strategies 

(such as transportation control 

measures, local ordinances, state 

statutes, and emission inventories, or 

may include regulations provided on 

other sections of the State-specific 

subpart of part 52), which have been 

submitted for inclusion in the SIP by the 

state. These control measures must have 

gone through state rulemaking process 

and the public was given an opportunity 

to participate in the rulemaking. EPA 

also took rulemaking action on these 

control measures and those which have 

been EPA-approved or conditionally 

approved are listed along with any 

limitations on their approval, if any. 

Examples of EPA-approved documents 

and materials associated with the SIP 

include, but are not limited to, the 

following subject matter: SIP Narratives; 

PM10 Plans; CO Plans; Ozone Plans; 

Maintenance plans; Inspection and 

Maintenance (I/M) SIP’s; Emissions 

Inventories; Monitoring Networks; State 

Statutes submitted for the purposes of 

demonstrating legal authority; Part D 

plans; Attainment demonstrations; 

Transportation control measures 

(TCM’s); Committal measures; 

Contingency Measures; Non-regulatory 

& Non-TCM Control Measures; 15% 

Rate of Progress Plans; Emergency 

episode plans; Visibility plans. As 

stated above the ‘‘non-regulatory’’

documents are available for public 

inspection at the appropriate EPA 

Regional Office. 

Background 

Relationship of National Ambient Air 

Quality Standards (NAAQS) to SIPs 

EPA has established National ambient 

air quality standards (NAAQS) for six 

criteria pollutants, which are 

widespread common pollutants known 

to be harmful to human health and 

welfare. The present criteria pollutants 

are: carbon monoxide, lead, nitrogen 

dioxide, ozone, particulate matter, and 

sulfur oxides. See 40 CFR part 50 for a 

technical description of how the levels 

of these standards are measured and 

attained. State Implementation Plans 

provide for implementation, 

maintenance, and enforcement of the 

NAAQS in each state. Areas within each 

state that are designated nonattainment 

are subject to additional planning and 

control requirements. Accordingly, 

different regulations or programs in the 

SIP will apply to different areas. EPA 

lists the designation of each area at 40 

CFR part 81.

What Is a State Implementation Plan 

The State Implementation Plan (SIP) 

is a plan for each State which identifies 

how that State will attain and/or 

maintain the primary and secondary 

National Ambient Air Quality Standards 

(NAAQS) set forth in section 109 of the 

Clean Air Act and 40 Code of Federal 

Regulations 50.4 through 50.12 and 

which includes federally-enforceable 

requirements. Each State is required to 

have a SIP which contains control 

measures and strategies which 

demonstrate how each area will attain 

and maintain the NAAQS. These plans 

are developed through a public process, 

formally adopted by the State, and 

submitted by the Governor’s designee to 

EPA. The Clean Air Act requires EPA to 

review each plan and any plan revisions 

and to approve the plan or plan 

Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations 76619

revisions if consistent with the Clean 

Air Act. 

SIP requirements applicable to all 

areas are provided in section 110. Part 

D of title I the Clean Air Act specifies 

additional requirements applicable to 

nonattainment areas. Section 110 and 

part D describe the elements of a SIP 

and include, among other things, 

emission inventories, a monitoring 

network, an air quality analysis, 

modeling, attainment demonstrations, 

enforcement mechanisms, and 

regulations which have been adopted by 

the State to attain or maintain NAAQS. 

EPA has adopted regulatory 

requirements which spell out the 

procedures for preparing, adopting and 

submitting SIP’s and SIP revisions; that 

are codified in 40 CFR part 51. 

EPA’s action on each State’s SIP is 

promulgated in 40 CFR part 52. The first 

section in the subpart in 40 CFR part 52 

for each State is generally the 

‘‘Identification of plan’’ section which 

provides chronological development of 

the State SIP. Or if the state has 

undergone the new Incorporation by 

Reference format process (see 62 FR 

27968, May 22, 1997), the identification 

of plan section identifies the Statesubmitted rules and plan elements 

which have been Federally approved. 

The goal of the State-by-State SIP 

compilation is to identify those rules 

under the ‘‘Identification of plan’’

section which are currently Federallyenforceable. In addition, some of the SIP 

compilations may include control 

strategies, such as transportation control 

measures, local ordinances, State 

statutes, and emission inventories, or 

may include regulations provided in 

other sections of the State-specific 

subpart of part 52. Some of the SIP 

compilations may not identify these 

other Federally-enforceable elements. 

The contents of a typical SIP fall into 

three categories: (1) State-adopted 

control measures which consists of 

either rules/regulations or sourcespecific requirements (e.g., orders and 

consent decrees); (2) State-submitted 

‘‘non-regulatory’’ components (e.g., 

attainment plans, rate of progress plans, 

emission inventories, transportation 

control measures, statutes 

demonstrating legal authority, 

monitoring networks, etc.); (3) 

additional requirements promulgated by 

EPA (in the absence of a commensurate 

State provision) to satisfy a mandatory 

section 110 or part D (Clean Air Act) 

requirement. 

What Is Federally-Enforceable 

Enforcement of the state regulation 

before and after it is incorporated into 

the Federally-approved SIP is primarily 

a state responsibility. However, after the 

regulation is Federally approved, EPA is 

authorized to take enforcement action 

against violators. Citizens are also 

offered legal recourse to address 

violations as described in section 304 of 

the Clean Air Act. 

You should note that, when States 

have submitted their most current State 

regulations for inclusion into Federallyenforceable SIPs, EPA will begin its 

review process of submittals as soon as 

possible. Until EPA approves a 

submittal by rulemaking action, Statesubmitted regulations will be Stateenforceable only; therefore, Stateenforceable SIPs may exist which differ 

from Federally-enforceable SIPs. As 

EPA approves these State-submitted 

regulations, the regional offices will 

continue to update the SIP compilations 

to include these applicable 

requirements.

Dated: December 16, 2004. 

Michael O. Leavitt, 

Administrator.

[FR Doc. 04–27993 Filed 12–21–04; 8:45 am] 

BILLING CODE 6560–50–P

ENVIRONMENTAL PROTECTION 

AGENCY

40 CFR Part 180

[OPP–2004–0175; FRL–7682–6]

Bacillus pumilus GB34; Exemption 

from the Requirement of a Tolerance

AGENCY: Environmental Protection 

Agency (EPA).

ACTION: Final rule.

SUMMARY: This regulation establishes an 

exemption from the requirement of a 

tolerance for residues of the microbial 

pesticide Bacillus pumilus GB34 when 

used as a seed treatment in or on all 

food commodities. An exemption is also 

granted for such residues on treated but 

unplanted soybean seeds. Gustafson 

LLC submitted a petition to EPA under 

the Federal Food, Drug, and Cosmetic 

Act (FFDCA), as amended by the Food 

Quality Protection Act of 1996 (FQPA), 

to amend and expand an existing 

exemption from the requirement of a 

tolerance. This regulation eliminates the 

need to establish a maximum 

permissible level for residues of Bacillus 

pumilus GB34.

DATES: This regulation is effective 

December 22, 2004. Objections and 

requests for hearings must be received 

on or before February 22, 2005.

ADDRESSES: To submit a written 

objection or hearing request follow the 

detailed instructions as provided in 

Unit VIII. of the SUPPLEMENTARY

INFORMATION. EPA has established a 

docket for this action under Docket 

identification (ID) number OPP–2004–

0175. All documents in the docket are 

listed in the EDOCKET index at http:/

/www.epa.gov/edocket. Although listed 

in the index, some information is not 

publicly available, i.e., CBI or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

is not placed on the Internet and will be 

publicly available only in hard copy 

form. Publicly available docket 

materials are available either 

electronically in EDOCKET or in hard 

copy at the Public Information and 

Records Integrity Branch (PIRIB), Rm. 

119, Crystal Mall #2, 1801 S. Bell St., 

Arlington, VA. This docket facility is 

open from 8:30 a.m. to 4 p.m., Monday 

through Friday, excluding legal 

holidays. The docket telephone number 

is (703) 305–5805.

FOR FURTHER INFORMATION CONTACT:

Anne Ball, Biopesticides and Pollution 

Prevention Division (7511C), 

Environmental Protection Agency, 1200 

Pennsylvania Ave., NW., Washington, 

DC 20460–0001; telephone number: 

(703) 308–8717; e-mail 

address:ball.anne@epa.gov.

SUPPLEMENTARY INFORMATION: 

I. General Information

A. Does this Action Apply to Me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer or 

pesticide manufacturer. Potentially 

affected entities may include, but are 

not limited to:

• Industry (NAICS 111), e.g. crop 

production, vegetable and fruit farming

• Industry (NAICS 112), e.g. animal 

production

• Industry (NAICS 311), e.g. food 

manufacturing

• Industry (NAICS 32532), e.g. 

pesticide and other agricultural 

chemical manufacturing 

This listing is not intended to be 

exhaustive, but rather provides a guide 

for readers regarding entities likely to be 

affected by this action. Other types of 

entities not listed in this unit could also 

be affected. The North American 

Industrial Classification System 

(NAICS) codes have been provided to 

assist you and others in determining 

whether this action might apply to 

certain entities. To determine whether 

you or your business may be affected by 

this action, you should carefully 

examine the applicability provisions in 

the NAICS listings which are published 

by the U. S. Census Bureau. If you have