Yes, you will need to have a smog check referee smog check your 1974 Porsche
once you make the engine change to a 2004 Subaru. The smog referee will
ensure the engine change was done correctly and your Porsche does not
pollute. From that point on you'll need to get your Porsche smog tested
every two years because the engine it has is not smog exempt.
You can contact the smog check referee's office at (800) 662-7733.