The US Environmental Protection Agency (EPA) has once again delayed the Toxic Substances Control Act (TSCA) reporting deadline for polyfluoroalkyl substances (PFAS). Submissions are now due by October 13, 2026, for most manufacturers, and by April 13, 2027, for small manufacturers “reporting exclusively as article importers,” according to EPA’s announcement.
In October 2023, EPA promulgated the final rule on PFAS reporting and recordkeeping transpiring from TSCA Section 8(a)(7) amendment by the National Defense Authorization Act for Fiscal Year 2020 (FY 2020 NDAA). EPA delayed the reporting period in 2024. The agency’s most recent announcement is the second time it has delayed the reporting timeline.
PFAS Background
PFAS are manufactured chemicals with multiple fluorine atoms, which impart useful waterproofing, anti-stain, and fire resistance properties to consumer and industrial products. PFAS have been used for decades and have applications in a range of industries worldwide. Environmental releases related to PFAS production, use, and disposal led to PFAS detections in air, soil, food, and water. Environmental exposures are a concern due to potential adverse impacts on human health and the environment. As such, EPA formulated its PFAS Strategic Roadmap, which has served as the springboard for multiple PFAS regulatory actions, including the newly announced PFAS reporting and recordkeeping requirements.
TSCA PRR Reporting and Recordkeeping Requirements
Key elements of EPA’s final rule (Toxic Substances Control Act Reporting and Recordkeeping Requirements for Perfluoroalkyl and Polyfluoroalkyl Substances; 7902-02-OCSPP; EPA-HQ-OPPT-2020-0549; PFAS Reporting Rule [PRR]) include:
- Requires a one-time reporting event
- Applies equally to importers and manufacturers
- Excludes processors, purchasers/distributors, and users of PFAS
- Covers waste disposal activities, such as PFAS waste importation, may be subject to the rule
- Establishes a 10-year annual lookback period starting on January 1, 2011
- Requests information on uses, production volumes, byproducts, disposal practices, exposures, and potential environmental and health impacts
- Denies typical TSCA exemptions (i.e., byproducts, impurities, non-isolated intermediates, low quantities, polymers, mixtures, commercial research and development [R&D], imported articles)
- Expands the scope to encompass nearly 1,500 PFAS, including many not previously reported
- Streamlines reporting for articles and commercial R&D for each PFAS compound below 10 kilograms per year
- Requires reporting of adverse health or environmental effects information and monitoring data, even if generated prior to January 1, 2011
What Industries Need to Comply?
The rule names the following North American Industrial Classification System (NAICS) codes as potentially affected entities:
- NAICS 23 (Construction)
- NAICS 31–33 (Manufacturing)
- NAICS 42 (Wholesale trade)
- NAICS 44–45 (Retail trade)
- NAICS 562 (Waste management and remediation services)
Based on applicability criteria under 40 CFR 705.10 and 40 CFR 705.12, additional industrial and commercial activities may be impacted. The regulatory flexibility and economic analysis details businesses, sectors, and articles potentially subject to the new PFAS reporting rule. It is recommended that the rule be carefully examined for its applicability to each organization.
Which PFAS Need to be Reported?
While the concept of one-time reporting seems straightforward, a closer look uncovers complexities and challenges. The rule calls for “…chemical identity and molecular structure of each chemical substance or mixture for which a report is required…” and “…descriptions of byproducts resulting from the manufacture, processing, use, or disposal of each substance or mixture.” Several factors work together to make PRR compliance a formidable task, including the highly complicated fluorochemistry, occurrence of PFAS as largely undefined complex mixtures, absence of systematic PFAS reporting/tracking within the commercial value chains, and limited analytical methodologies, the latter of which only cover a handful of the thousands of PFAS compounds.
The definition of PFAS, which is subject to the rule, introduces further complexity and a layer of difficulty for most reporters. The rule cites three unique structural formulas to define which PFAS to report:
- R-(CF2)-CF(R’)R’’
- R-CF2OCF2-R’
- CF3C(CF3)R’R’’
Deciphering these chemical codes is beyond the scope of this article (and a systematic explanation can be found in the rule), but the key message from EPA is that there could be nearly 1,500 fluorinated species within the PRR that meet the three definitions for reportable PFAS. The regulated community will be responsible for figuring out which PFAS within their inventories are subject to reporting.
While the three discrete databases listed below can provide some assistance, it is important to note that they may not encompass all substances that require reporting under PRR:
Navigating PRR Compliance
Faced with information gathering gaps and rule interpretation challenges, TSCA reporters may consider that the typical reporting standard applies: Not Known or Reasonably Ascertainable (NKRA). EPA explains that a manufacturer/importer would reasonably search for the information not only within the organization but also lodge inquiries up/down their value chains. Fortunately, the level of information inquiry is not dissimilar from the Chemical Data Reporting (CDR) performed quadrennially. Also, EPA provides additional guidance on its TSCA page.
While there are similarities with CDR in terms of data elements and the use of the Central Data Exchange (CDX), the PRR is unavoidably more onerous. Unlike CDR, which covers a 4-year lookback period and requires enhanced data only for the principal year, PRR requires complex data for each year over the 10-year lookback period. Moreover, with no standard TSCA exemptions, entities that were once exempt, such as small importers and manufacturers, may now need to report.
Additional resources are available from the agency in the form of the January 2024 webinar and reporting instructions for the PFAS reporting rule.
PRR Compliance Timeline
The revised reporting period will open on April 13, 2026, and end on October 13, 2026, for most manufacturers, and on April 13, 2027, for small manufacturers “reporting exclusively as article importers.” The breadth of information requested under the new rule, combined with the recurring CDR obligation coming up in 2025, translates into a busy TSCA compliance calendar for many facilities.
PRR’s Regulatory Impact
The new rule imposes additional due diligence and reporting burden on importers and manufacturers engaged in commercial activity in the United States. The technical correction requesting “unpublished study reports” vs the previous “published study reports” significantly broadens the scope of the PRR. Moreover, the rule complexity will require PFAS and TSCA expertise and information management resources that are familiar with the company’s products, value chain structure, and associated documentation. With relatively little time left to prepare, examining and processing records over the 10-year lookback period may prove difficult for existing TSCA reporters and will introduce a tall challenge for entities new to TSCA.
We Can Help
If you have TSCA-related questions or need help in planning for the PRR, please feel free todrop your information into our contact form, and we will schedule time to discuss how you can prepare for and manage your TSCA obligations.
