EPA is approving two State Implementation Plan (SIP) revisions to the Tennessee Department of Environment and Conservation's Nitrogen Oxides (NO<INF>X</INF>) Budget Trading Program (Trading Program) submitted October 27, 2003, and December 10, 2003, by the State of Tennessee. The first revision corrects a miscalculation in Tennessee's NO<INF>X</INF> trading budget for non-electric generating units (non- EGUs) resulting from the use of an incorrect control efficiency percentage for one of the Trading Program's non-EGU sources--an Eastman Chemical Company boiler. The correction of this miscalculation results in a 147 tons per season (tps) increase in Tennessee's NO<INF>X</INF> trading budget for non-EGUs--making its non-EGU trading budget 5,666 tps, instead of 5,519 tps, and increasing Tennessee's total State-wide NO<INF>X</INF> budget from 163,928 tpy to 164,075 tpy. Based on this correction, Tennessee's second revision reallocates trading allowances to Eastman Chemical Company--increasing the NO<INF>X</INF> trading allowances from 416 tps to 549 tps for the Eastman Chemical Company boiler.