This rule adopts as final, without change, the interim final rule published in the Federal Register (69 FR 61605) on October 20, 2004. The Maritime Administration (MARAD, we, us, or our) is publishing this final rule to change the service obligation reporting requirements for State maritime academy graduates who receive Student Incentive Payments (SIPs). The new reporting requirements create standard reporting dates that coincide with the U.S. Naval Reserve/Merchant Marine Reserve (USNR/MMR) service reporting dates. This rulemaking also provides for the electronic submission of reports as the primary means of submission to MARAD.