Now under review at the Office of Management and Budget (OMB) is a draft proposed rule that could dramatically reduce the scope of the Per- and Polyfluoroalkyl Substances (PFAS) Reporting Rule under Section 8(a)(7) of the Toxic Substances Control Act (TSCA). While the text of the proposal is as of yet unavailable, the U.S. Environmental Protection Agency (EPA) hinted that the proposed rule would add exemptions common in other TSCA reporting rules but absent from this one. The impact could be substantial.
The TSCA PFAS Reporting Rule, 40 C.F.R. Part 705, requires persons who manufactured PFAS between 2011 and 2022, or who imported PFAS in any amount during that period (even in articles), to submit detailed information to EPA. The Rule includes essentially no exemptions – not for imported articles, research and development, impurities, byproducts, or small manufacturers. Other TSCA reporting rules have such exemptions, including the Chemical Data Reporting (CDR) Rule, 40 C.F.R. Part 711. The only exemption in the PFAS Reporting Rule is for the import of municipal solid waste streams for disposal or destruction of the waste. That may be about to change.
In May 2025, EPA issued an interim final rule extending the submission period for the PFAS Reporting Rule for the second time. That submission period is currently April 13, 2026 through October 13, 2026 for most manufacturers (including importers); small manufacturers have until April 13, 2027. As noted in our alert, the preamble to that interim final rule mentioned that "EPA also intends to issue a separate notice of proposed rulemaking in the near future that will, among other things, allow for further comment on the appropriate reporting period." The draft proposed rule now at OMB's Office of Information and Regulatory Affairs (OIRA) is apparently that proposed rule.
The details of what EPA plans to propose will not become available until publication of the proposed rule in the Federal Register. OIRA's website predicts publication in December 2025, with a final rule in June 2026. Nevertheless, EPA advised that at least two exemptions are likely to be added – for small manufacturers and article importers:
- The OIRA website explains, "EPA plans to propose the incorporation of certain exemptions and other modifications to the scope of the reporting rule."
- EPA told the trade press recently that the proposed rule would make the PFAS Reporting Rule "practical and implementable" and would "decrease the reporting burden for small businesses and article importers."
- The April 28, 2025, PFAS action plan announcement by EPA Administrator Lee Zeldin committed to implement TSCA Section 8(a)(7) in order "to smartly collect necessary information, as Congress envisioned and consistent with TSCA, without overburdening small businesses and article importers."
In 2023, EPA predicted that the PFAS Reporting Rule would cost industry about $843 million (3% discount rate) or $800 million (7% discount rate) in 2022 dollars, making it one of the most expensive regulatory reporting rules in history. The Final Economic Analysis estimated that 131,157 firms import articles potentially containing PFAS, of which 91% were small businesses. That analysis predicted that 13,116 firms import articles containing PFAS and are subject to the rule's reporting requirements. However, the 90% of article importers whose articles do not contain PFAS would have to confirm the absence of PFAS in in their imported articles, and thus they would incur compliance costs.
Commenters on the original rulemaking and on the subsequent extensions to the submission period have called for a variety of exemptions to be added to the rule, including for small manufacturers and for article importers. Others have requested additional exemptions and various other adjustments that would make compliance with the rule more workable.
Here are relevant dates:
- OIRA received the draft proposed rule on August 29, 2025.
- The OIRA review process commonly takes 90 days or more (i.e., review is not likely to be completed prior to the end of November 2025).
- That explains the predicted December 2025 publication date for the proposed rule.
- EPA would have difficulty in promulgating a final rule to make the proposed changes sooner than the June 2026 predicted final rule date.
- June 2026 falls during the April 13, 2026 – October 13, 2026 submission period.
This timing suggests that EPA is likely to further extend the submission period until some time after the final rule becomes effective.
During the OIRA review period, affected entities may want to schedule meetings with OIRA to explain their views on appropriate changes to the current PFAS Reporting Rule, either directly or through their trade associations. Please contact Beveridge & Diamond for assistance.
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