The EPA is approving State Implementation Plan (SIP) revisions to the sulfur dioxide (SO<INF>2</INF>) requirements for Flint Hills Resources, L.P. (Flint Hills) of Dakota County, Minnesota. Flint Hills operates a petroleum refinery in Rosemont, Minnesota. The requested revision will allow the refinery to begin producing ultra low sulfur diesel fuel. This expansion will add five sources and will increase SO<INF>2</INF> emissions. An analysis was conducted on the new sources. The analysis indicates that the air quality of Dakota County, Minnesota will remain in compliance with the National Ambient Air Quality Standards (NAAQS) for SO<INF>2</INF>. Thus, the public health and welfare in Minnesota will be protected.