Td 9168

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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:

■

(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
rules

Effective date and additional

14:24 Dec 21, 2004

Jkt 205001

*
*
*
*
(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):

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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

*

Example. (i) On February 1, 1988, X, a C
corporation that is a qualified corporation
PART 1—INCOME TAXES
under section 633(d) of the Tax Reform Act
of 1986, as amended, elects to be an S
■ Paragraph 1. The authority citation for
corporation under section 1362. On
part 1 is amended by adding entries in
December 1, 1989, X revokes its S status and
numerical order to read as follows:
becomes a C corporation. On January 1, 2004,
X again elects to be an S corporation under
Authority: 26 U.S.C. 7805 * * *
section 1362. X disposes of assets in 2006,
Section 1.1374–8T also issued under 26
2007, and 2008, recognizing gain.
U.S.C. 337(d) and 1374(e). * * *
(ii) X is not eligible for treatment under the
Section 1.1374–10T also issued under 26
Transition rule of section 633(d)(8) of the Tax
U.S.C. 337(d) and 1374(e). * * *
Reform Act of 1986, as amended, with
■ Par. 2. Section 1.1374–8 is amended by
respect to these assets. Accordingly, X is
redesignating paragraph (a) as paragraph subject to section 1374, as amended by the
(a)(1) and adding paragraph (a)(2) to read Tax Reform Act of 1986 and TAMRA, and the
as follows:
10-year recognition period begins January 1,
2004.
§ 1.1374–8 Section 1374(d)(8) transactions
(iii) To the extent the gain that X
(a)(1) * * *
recognizes on the assest sales in 2006, 2007,

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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.

Fmt 4700

Sfmt 4700

Optional 10-Year Writeoff of Certain
Tax Preferences
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulation.
AGENCY:

SUMMARY: This document contains final
regulations relating to the optional 10year 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

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Federal Register / Vol. 69, No. 245 / Wednesday, December 22, 2004 / Rules and Regulations
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 10year 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

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17:25 Dec 21, 2004

Jkt 205001

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.

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76615

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).

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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

VerDate jul<14>2003

14:24 Dec 21, 2004

Jkt 205001

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

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Sfmt 4700

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

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

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
PART 602—OMB CONTROL NUMBERS regarding requirements of applicable
implementation plans for each State in
UNDER THE PAPERWORK
that region. The list below identifies the
REDUCTION ACT
appropriate regional office for each
state. The SIP compilations are available
■ Par. 3. The authority citation for part
for public inspection during normal
602 continues to read as follows:
business hours at the appropriate EPA
Authority: 26 U.S.C. 7805.
Regional Office. If you want to view
■ Par. 4. In § 602.101, paragraph (b) is
these documents, you should make an
amended by adding an entry in
appointment with the appropriate EPA
numerical order to the table to read as
office and arrange to review the SIP at
follows:
a mutually agreeable time.
Region 1: Connecticut, Maine,
§ 602.101 OMB Control numbers.
Massachusetts, New Hampshire, Rhode
*
*
*
*
*
Island, and Vermont.
(b) * * *
Regional Contact: Donald Cooke (617/
918–1668), EPA, Office of Ecosystem
Current
CFR part or section where
OMB control Protection (CAQ), Suite 1100, One
identified and described
Congress Street, Boston, MA 02114–
No.
2023.
See also: http://www.epa.gov/region1/
*
*
*
*
*
topics/air/sips.html.
1.59–1 .......................................
1545–1903
Region 2: New Jersey, New York,
Puerto
Rico, and Virgin Islands.
*
*
*
*
*
Regional Contact: Paul Truchan (212/
637–3711), EPA, Air Programs Branch,
Approved: December 15, 2004.
290 Broadway, New York, NY 10007–
Mark E. Matthews,
1866.
Deputy Commissioner for Services and
See also: http://www.epa.gov/
Enforcement.
region02/air/sip/.
Gregory F. Jenner,
Region 3: Delaware, District of
Columbia, Maryland, Pennsylvania,
Acting Assistant Secretary of the Treasury
(Tax Policy).
Virginia, and West Virginia.
Regional Contact: Harold A.
[FR Doc. 04–27917 Filed 12–21–04; 8:45 am]
Frankford (215/814–2108), EPA, Office
BILLING CODE 4830–01–P
of Air Programs (3AP20), Air Protection
Division, 1650 Arch Street,
Philadelphia, PA 19103.
ENVIRONMENTAL PROTECTION
See also: http://yosemite.epa.gov/r3/
AGENCY
r3sips.nsf/MidAtlanticSIPs?openform.
Region 4: Alabama, Florida, Georgia,
40 CFR Part 52
Kentucky, Mississippi, North Carolina,
[FRL–7852–2]
South Carolina, and Tennessee.
Regional Contact: Sean Lakeman
Availability of Federally-Enforceable
(404/562–9043), EPA, Air Planning
State Implementation Plans for All
Branch, 61 Forsyth Street, SW., Atlanta,
States
GA 30303.
See also: http://www.epa.gov/region4/
AGENCY: Environmental Protection
air/sips/.
Agency (EPA).
Region 5: Illinois, Indiana, Michigan,
ACTION: Notice of availability.
Minnesota, Ohio, and Wisconsin.

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14:24 Dec 21, 2004

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76617

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
[email protected].
SUPPLEMENTARY INFORMATION:

Table of Contents
Availability of SIP Compilations
What Is the Basis for This Document
What Is Being Made Available Under This
Document

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22DER1