The Environmental Protection Agency (EPA) is taking final action to approve the ``Indian Wells Valley Second 10-Year PM<INF>10</INF> Maintenance Plan'' (``Indian Wells Second Maintenance Plan'' or ``Plan'') as a revision to the state implementation plan (SIP) for the State of California. The Indian Wells Second Maintenance Plan includes, among other elements, a base year emissions inventory, a maintenance demonstration, contingency provisions, and motor vehicle emissions budgets for use in transportation conformity determinations.