Latest News (April 2026)
Since this article was first published, the U.S. Environmental Protection Agency (EPA) has taken several additional actions that further clarify and extend the compliance timeline for the Toxic Substances Control Act (TSCA) Section 8(a)(7) PFAS reporting rule.
On April 13, 2026, EPA finalized a 60‑day extension to the start of the TSCA 8(a)(7) PFAS reporting period, tied to the effective date of the agency’s forthcoming revisions to the rule. EPA stated that establishing a finalized start date provides regulated entities with clearer direction and accountability, while also allowing the agency additional time to review the thousands of public comments submitted in response to its November 2025 proposed updates. In actual terms, the new submission period for the PFAS Reporting Rule will begin on January 31, 2027. The reporting window is to remain open for 6 months, or 12 months for small businesses engaged in article importation.
In November 2025, EPA proposed targeted changes to the scope of the TSCA Section 8(a)(7) PFAS reporting regulations. Specifically, EPA proposed a series of exemptions and modifications to narrow the scope of reportable activities for manufacturers and importers. EPA accepted public comments on the proposal for 45 days under docket EPA‑HQ‑OPPT‑2020‑0549, with the comment period closing on December 29, 2025. EPA has indicated that a final rule addressing these proposed changes is expected in 2026.
In May 2025, EPA issued an interim final rule extending the PFAS reporting submission deadlines under TSCA Section 8(a)(7). As revised, most manufacturers were required to submit reports by October 13, 2026. Small manufacturers reporting exclusively on PFAS imported within articles were granted an extended deadline of April 13, 2027. The latest EPA announcement extended these deadlines further.
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.
Prior Developments
The April 2026 announcement does not resolve the rest of pending actions. Namely, the November 2025 proposed changes to the reduced scope of the reporting obligations remain unresolved. Specifically, the new administration outlined exemptions consisting of:
- PFAS present in less than 0.1% in mixtures or products
- Imported articles
- Certain byproducts
- Impurities
- Research and development chemicals
- Non-isolated intermediates
The public comment period ended on December 29, 2025. The agency is expected to finalize the rule in advance of the January 2025 reporting period.
In earlier actions, EPA published a direct final rule along with a parallel proposed rule delaying the start of the PFAS reporting period. At that time, reporting was scheduled to begin on November 12, 2024; however, EPA delayed the start of the reporting period until July 2025. This action marked the first formal delay of the TSCA Section 8(a)(7) PFAS reporting timeline and set the stage for subsequent extensions and rule revisions.
TSCA rulemaking originated on September 28, 2023, when EPA announced the new PFAS reporting and recordkeeping requirements, transpiring from the Toxic Substances Control Act (TSCA) Section 8(a)(7) amendment by the National Defense Authorization Act for Fiscal Year 2020 (FY 2020 NDAA). As one of the more comprehensive and recently modernized statutes controlling industrial chemicals in the United States, TSCA is systematically used to advance EPA’s regulatory roadmap.
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
- Does not apply to processors, purchasers/distributors, and users of PFAS
- Waste disposal activities, such as PFAS waste importation, may be subject to the rule
- Annual lookback period spans 10 years starting on January 1, 2011
- EPA requests information on:
- uses
- production volume
- byproducts
- disposal
- exposures
- environmental impacts/health effects
- Casts a wider net encompassing nearly 1,500 PFAS, with many not reported previously
- Streamlines reporting for articles and commercial R&D for each PFAS compound below 10 kilograms per year
- Adverse health/environmental effects information/monitoring subject to reporting 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. Additional industrial and commercial activities may be impacted based on applicability criteria under 40 CFR 705.10 and 40 CFR 705.12. Thus, a careful examination of rule applicability to each organization is recommended.
- NAICS 23 (Construction)
- NAICS 31–33 (Manufacturing)
- NAICS 42 (Wholesale trade)
- NAICS 44–45 (Retail trade)
- NAICS 562 (Waste management and remediation services)
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 rule cites three unique structural formulas to define which PFAS to report:
- R-(CF2)-C(F)(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. To aid in the process, EPA lists 12,154 PFAS that could be subject to the rule.
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 and every year over the 10-year lookback period. Moreover, entities that were once exempt, such as small importers and manufacturers, may now need to report. Make sure to check the final version of the 2025 scope modification rule.
PRR Compliance Timeline
The PRR reports will be due 6-12 months following the rule’s effective date. In calendar terms, subject to the final publication date, this translates to reports being due to EPA on around July 2027, and July 2028 for small businesses. The breadth of information requested under the new rule combined with the recurring CDR obligation coming up in 2028 translates into a heavy 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 PRR’s complexity and broad scope will require PFAS and TSCA expertise, as well as information management resources familiar with the company’s products, value chain structure, and associated documentation. 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.
