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40 CFR § 74.28 - Allowance allocation for combustion sources becoming opt-in sources on a date other than January 1.

---
identifier: "/us/cfr/t40/s74.28"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 74.28 - Allowance allocation for combustion sources becoming opt-in sources on a date other than January 1."
title_number: 40
title_name: "Protection of Environment"
section_number: "74.28"
section_name: "Allowance allocation for combustion sources becoming opt-in sources on a date other than January 1."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "C"
subchapter_name: "AIR PROGRAMS"
part_number: "74"
part_name: "SULFUR DIOXIDE OPT-INS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "42 U.S.C. 7601 and 7651"
regulatory_source: "60 FR 17115, Apr. 4, 1995, unless otherwise noted."
cfr_part: "74"
---

# 74.28 Allowance allocation for combustion sources becoming opt-in sources on a date other than January 1.

(a) *Dates of entry.* (1) If an opt-in source provided monthly data under § 74.20, the opt-in source's opt-in permit may become effective at the beginning of a calendar quarter as of January 1, April 1, July 1, or October 1.

(2) If an opt-in source provided annual data under § 74.20, the opt-in source's opt-in permit must become effective on January 1.

(b) *Prorating by Calendar Quarter.* Where a combustion source's opt-in permit becomes effective on April 1, July 1, or October 1 of a given year, the Administrator will prorate the allowance allocation for that first year by the calendar quarters remaining in the year as follows:

Allowances for the first year

(1) For combustion sources that commenced operations before January 1, 1985,

(2) For combustion sources that commenced operations after January 1, 1985,

(3) Under paragraphs (b) (1) and (2) of this section,

(i) “Remaining calendar quarters” shall be the calendar quarters in the first year for which the opt-in permit will be effective.

(ii) Fuel consumption for remaining calendar quarters =

where unit conversion

= 2 for coal

= 0.001 for oil

= 1 for gas

For other fuels, the combustion source must specify unit conversion;

and where starting month

= April, if effective date is April 1;

= July, if effective date is July 1; and

= October, if effective date is October 1.