The Environmental Protection Agency (EPA) is approving a State Implementation Plan (SIP) revision submitted by the North Carolina Division of Environmental Quality (NCDEQ), Division of Air Quality on November 28, 2023, for the purpose of revising regulations that establish sulfur dioxide (SO<INF>2</INF>) emission limits and compliance parameters for SO<INF>2</INF>-emitting combustion sources in the State. EPA is approving these changes pursuant to the Clean Air Act (CAA or Act) and EPA regulations.