EPA is approving Minnesota's August 29, 2011, request to revise its sulfur dioxide (SO<INF>2</INF>) State Implementation Plan (SIP) for Flint Hills Resources Pine Bend, LLC (FHR Pine Bend), in Dakota County. The facility is shutting down an incinerator, rerouting process gases, planning for a new boiler, and making other emission limit reductions. This revision will result in a decrease in SO<INF>2</INF> emissions.