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Rule2026-03995

Extending the Reporting Deadline Under the Greenhouse Gas Reporting Rule for 2025

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Published

February 27, 2026

Effective

February 27, 2026

Issuing agencies

Environmental Protection Agency

Abstract

The U.S. Environmental Protection Agency (EPA) is promulgating this final rule to extend the reporting deadline under the Greenhouse Gas Reporting Rule for reporting year 2025 from March 31, 2026 to October 30, 2026. This final rule changes only the reporting deadline for annual greenhouse gas (GHG) reports for reporting year 2025 in response to comments received on the proposed rescission of the Greenhouse Gas Reporting Program (GHGRP). The EPA anticipates addressing the remainder of the proposed rule in one or more subsequent final actions.

Full Text

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<title>Federal Register, Volume 91 Issue 39 (Friday, February 27, 2026)</title>
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[Federal Register Volume 91, Number 39 (Friday, February 27, 2026)]
[Rules and Regulations]
[Pages 9712-9718]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03995]

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ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 98

[EPA-HQ-OAR-2025-0186; FRL-12720.1-02-OAR]
RIN 2060-AW76

Extending the Reporting Deadline Under the Greenhouse Gas
Reporting Rule for 2025

AGENCY: Environmental Protection Agency (EPA).

ACTION: Final rule.

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SUMMARY: The U.S. Environmental Protection Agency (EPA) is promulgating
this final rule to extend the reporting deadline under the Greenhouse
Gas Reporting Rule for reporting year 2025 from March 31, 2026 to
October 30, 2026. This final rule changes only the reporting deadline
for annual greenhouse gas (GHG) reports for reporting year 2025 in
response to comments received on the proposed rescission of the
Greenhouse Gas Reporting Program (GHGRP). The EPA anticipates
addressing the remainder of the proposed rule in one or more subsequent
final actions.

DATES: This rule is effective February 27, 2026.

ADDRESSES: The EPA established a docket for this action under Docket
Id. No. EPA-HQ-OAR-2025-0186. All documents in the docket are listed in
the <a href="http://www.regulations.gov">www.regulations.gov</a> index. Although listed in the index, some
information is not publicly available, e.g., confidential business
information (CBI) or other information whose disclosure is restricted
by statute.

[[Page 9713]]

Certain other material, such as copyrighted material, is not placed on
the internet and will be publicly available only in hard copy. Publicly
available docket materials are available either electronically in
<a href="http://www.regulations.gov">www.regulations.gov</a> or in hard copy at the EPA Docket Center, WJC West
Building, Room 3334, 1301 Constitution Ave. NW, Washington, DC. This
Docket Facility is open from 8:30 a.m. to 4:30 p.m., Monday through
Friday, excluding legal holidays. The telephone number for the Public
Reading Room is (202) 566-1744 and the telephone number for the Air
Docket is (202) 566-1742.

FOR FURTHER INFORMATION CONTACT: Jennifer Bohman, Emissions Data and
Assessments Branch, Natural Resources Division, Office of Clean Air
Programs, Environmental Protection Agency, 1200 Pennsylvania Ave. NW,
Washington, DC 20460; telephone number: (202) 343-9548; email address:
<a href="/cdn-cgi/l/email-protection#3e7976796c5b4e514c4a5750597e5b4e5f10595148"><span class="__cf_email__" data-cfemail="64232c233601140b16100d0a03240114054a030b12">[email&#160;protected]</span></a>.

SUPPLEMENTARY INFORMATION:
Preamble acronyms and abbreviations. Throughout this preamble, the
use of ``we,'' ``us,'' or ``our'' is intended to refer to the EPA. We
use multiple acronyms and terms in this preamble. While this list may
not be exhaustive, to ease the reading of this preamble and for
reference purposes, the EPA defines the following terms and acronyms
here:

CAA Clean Air Act
CBI confidential business information
CFR Code of Federal Regulations
CO<INF>2</INF> carbon dioxide
CRA Congressional Review Act
e-GGRT electronic Greenhouse Gas Reporting Tool
EPA U.S. Environmental Protection Agency
FR Federal Register
GHG greenhouse gas
GHGRP Greenhouse Gas Reporting Program
HCFC hydrochlorofluorocarbon
HFC hydrofluorocarbon
MTCO<INF>2</INF>e metric tons of CO<INF>2</INF> equivalent
NAICS North American Industry Classification System
NTTAA National Technology Transfer and Advancement Act
OAR Office of Air and Radiation
OMB Office of Management and Budget
PRA Paperwork Reduction Act
RFA Regulatory Flexibility Act
U.S. United States
UMRA Unfunded Mandates Reform Act of 1995

Background information. On September 16, 2025, the EPA proposed to
permanently remove program obligations for 46 source categories of the
GHGRP. Under the proposal, facilities, suppliers, and underground
injection sites under these 46 source categories would no longer report
to the EPA after reporting year (RY) 2024, meaning reporting would not
be required for RY2025 and onward. For the petroleum and natural gas
source category (subpart W), the EPA's proposed amendments consisted of
two parts. First, the EPA proposed to permanently remove program
obligations for facilities in the natural gas distribution segment.
Under the proposal, facilities in the natural gas distribution segment
of subpart W would no longer report to the EPA after RY2024. Second,
for the remaining nine segments of subpart W, the EPA proposed to
suspend program reporting requirements until reporting year 2034.
Additionally, the EPA proposed to extend the March 31, 2026, reporting
deadline for all 47 source categories until June 10, 2026. In this
final rule, we are extending the reporting deadline under the
Greenhouse Gas Reporting Program for reporting year 2025 and not taking
final action on any other aspect of the proposed rule, which will be
addressed in one or more subsequent final actions.

Table of Contents

I. General Information
A. Does this action apply to me?
B. Where can I get a copy of this document and other related
information?
II. Background
A. What is the statutory authority for this action?
B. What is the Greenhouse Gas Reporting Program?
C. What changes did we propose for the GHGRP in our September
16, 2025, proposed rulemaking?
III. What is included in this final rule?
A. What are the final rule amendments?
B. Summary of Significant Comments and Response
IV. Statutory and Executive Order Reviews
A. Executive Order 12866: Regulatory Planning and Review and
Executive Order 13563: Improving Regulation and Regulatory Review
B. Executive Order 14192: Unleashing Prosperity Through
Deregulation
C. Paperwork Reduction Act (PRA)
D. Regulatory Flexibility Act (RFA)
E. Unfunded Mandates Reform Act (UMRA)
F. Executive Order 13132: Federalism
G. Executive Order 13175: Consultation and Coordination With
Indian Tribal Governments
H. Executive Order 13045: Protection of Children From
Environmental Health Risks and Safety Risks
I. Executive Order 13211: Actions Concerning Regulations That
Significantly Affect Energy Supply, Distribution, or Use
J. National Technology Transfer and Advancement Act (NTTAA)
K. Congressional Review Act (CRA)
L. Determination Under CAA Section 307(d)
M. Judicial Review

I. General Information

A. Does this action apply to me?

Regulated entities. This final regulation affects entities that
submit annual GHG reports pursuant to the GHGRP (40 CFR part 98).
Entities affected by this action are owners or operators of facilities
that are direct emitters or suppliers of GHGs or that sequester carbon
dioxide (CO<INF>2</INF>) gas underground. Regulated categories and
entities include, but are not limited to, those listed in Table 1 of
this preamble:

Table 1--Examples of Affected Entities by Category
------------------------------------------------------------------------
North American Examples of
Industry facilities that may
Category Classification be subject to 40 CFR
System (NAICS) part 98
------------------------------------------------------------------------
General Stationary Fuel ................. Facilities operating
Combustion Sources. boilers, process
heaters,
incinerators,
turbines, and
internal combustion
engines.
211 Extractors of crude
petroleum and
natural gas.
321 Manufacturers of
lumber and wood
products.
322 Pulp and paper mills.
325 Chemical
manufacturers.
324 Petroleum refineries,
and manufacturers of
coal products.
316, 326, 339 Manufacturers of
rubber and
miscellaneous
plastic products.
331 Steel works, blast
furnaces.
332 Electroplating,
plating, polishing,
anodizing, and
coloring.
336 Manufacturers of
motor vehicle parts
and accessories.
221 Electric, gas, and
sanitary services.

[[Page 9714]]

622 Health services.
611 Educational services.
Electric Power Generation..... 2211 Generation facilities
that produce
electric energy.
Adipic Acid Production........ 325199 All other basic
organic chemical
manufacturing:
Adipic acid
manufacturing.
Aluminum Production........... 331313 Primary aluminum
production
facilities.
Ammonia Manufacturing......... 325311 Anhydrous ammonia
manufacturing
facilities.
Calcium Carbide Production.... 325180 Other basic inorganic
chemical
manufacturing:
calcium carbide
manufacturing.
Carbon Dioxide Enhanced Oil 211120 Oil and gas
Recovery Projects. extraction projects
using carbon dioxide
enhanced oil
recovery.
Caprolactam, Glyoxal, and 325199 All other basic
Glyoxylic Acid Production. organic chemical
manufacturing.
Cement Production............. 327310 Cement manufacturing.
Ceramics Manufacturing........ 327110 Pottery, ceramics,
and plumbing fixture
manufacturing.
327120 Clay building
material and
refractories
manufacturing.
Coke Calcining................ 299901 Coke; coke,
petroleum; coke,
calcined petroleum.
Electronics Manufacturing..... 334111 Microcomputers
manufacturing
facilities.
334413 Semiconductor,
photovoltaic (PV)
(solid-state) device
manufacturing
facilities.
334419 Liquid crystal
display (LCD) unit
screens
manufacturing
facilities;
Microelectro
mechanical (MEMS)
manufacturing
facilities.
Electrical Equipment 33531 Power transmission
Manufacture or Refurbishment. and distribution
switchgear and
specialty
transformers
manufacturing
facilities.
Electricity generation units 221112 Electric power
that report through 40 CFR generation, fossil
part 75. fuel (e.g., coal,
oil, gas).
Electrical Equipment Use...... 221121 Electric bulk power
transmission and
control facilities.
Electrical transmission and 33361 Engine, Turbine, and
distribution equipment Power Transmission
manufacture or refurbishment. Equipment
Manufacturing.
Ferroalloy Production......... 331110 Ferroalloys
manufacturing.
Fluorinated Greenhouse Gas 325120 Industrial gases
Production. manufacturing
facilities.
Geologic Sequestration........ NA CO2 geologic
sequestration sites.
Glass Production.............. 327211 Flat glass
manufacturing
facilities.
327213 Glass container
manufacturing
facilities.
327212 Other pressed and
blown glass and
glassware
manufacturing
facilities.
Hydrochlorofluorocarbon (HCFC)- 325120 Industrial gas
22 Production. manufacturing: HCFC
gases manufacturing.
Hydrofluorocarbon (HFC)-23 325120 Industrial gas
destruction processes that manufacturing: HFC
are not collocated with a gases manufacturing.
HCFC-22 production facility
and that destroy more than
2.14 metric tons of HFC-23
per year.
Hydrogen Production........... 325120 Hydrogen
manufacturing
facilities.
Industrial Waste Landfill..... 562212 Solid waste landfill.
Industrial Wastewater 221310 Water treatment
Treatment. plants.
Injection of Carbon Dioxide... 211 Oil and gas
extraction.
Iron and Steel Production..... 333110 Integrated iron and
steel mills, steel
companies, sinter
plants, blast
furnaces, basic
oxygen process
furnace (BOPF)
shops.
Lead Production............... 331 Primary metal
manufacturing.
Lime Manufacturing............ 327410 Lime production.
Magnesium Production.......... 331410 Nonferrous metal
(except aluminum)
smelting and
refining: Magnesium
refining, primary.
Nitric Acid Production........ 325311 Nitrogenous
fertilizer
manufacturing:
Nitric acid
manufacturing.
Petroleum and Natural Gas 486210 Pipeline
Systems. transportation of
natural gas.
221210 Natural gas
distribution
facilities.
211120 Crude petroleum
extraction.
211130 Natural gas
extraction.
Petrochemical Production...... 324110 Petrochemicals made
in petroleum
refineries.
Petroleum Refineries.......... 324110 Petroleum refineries.
Phosphoric Acid Production.... 325312 Phosphatic fertilizer
manufacturing.
Pulp and Paper Manufacturing.. 322110 Pulp mills.
322120 Paper mills.
322130 Paperboard mills.
-----------------------------------------
Miscellaneous Uses of Facilities included elsewhere.
Carbonate.
-----------------------------------------
Municipal Solid Waste 562212 Solid waste
Landfills. landfills.
221320 Sewage treatment
facilities.
Silicon Carbide Production.... 327910 Silicon carbide
abrasives
manufacturing.
Soda Ash Production........... 325180 Other basic inorganic
chemical
manufacturing: Soda
ash manufacturing.
Suppliers of Carbon Dioxide... 325120 Industrial gas
manufacturing
facilities.

[[Page 9715]]

Suppliers of Industrial 325120 Industrial greenhouse
Greenhouse Gases. gas manufacturing
facilities.
Suppliers of Coal-based Liquid 211130 Coal liquefaction at
Fuels. mine sites.
Suppliers of Natural Gas and 221210 Natural gas
Natural Gas Liquids. distribution
facilities.
211112 Natural gas liquid
extraction
facilities.
Suppliers of Petroleum 324110 Petroleum refineries.
Products.
Titanium Dioxide Production... 325180 Other basic inorganic
chemical
manufacturing:
Titanium dioxide
manufacturing.
Underground Coal Mines........ 212115 Underground coal
mining.
Zinc Production............... 331410 Nonferrous metal
(except aluminum)
smelting and
refining: Zinc
refining, primary.
Importers and Exporters of Pre- 423730 Air-conditioning
charged Equipment and Closed- equipment (except
Cell Foams. room units) merchant
wholesalers.
333415 Air-conditioning
equipment (except
motor vehicle)
manufacturing.
423620 Air-conditioners,
room, merchant
wholesalers.
449210 Electronics and
Appliance retailers.
326150 Polyurethane foam
products
manufacturing.
335313 Circuit breakers,
power,
manufacturing.
423610 Circuit breakers and
related equipment
merchant
wholesalers.
------------------------------------------------------------------------

Table 1 of this preamble is not intended to be exhaustive but
rather provides a guide for readers regarding entities likely affected
by this action. This table lists the types of entities that the EPA is
now aware could potentially be affected by this action. Other types of
entities than those listed in the table could also be subject to this
action. Many entities that are affected by 40 CFR part 98 have GHG
emissions from multiple source categories listed in Table 1 of this
preamble. If you have questions regarding the applicability of this
action to a particular facility, consult the FOR FURTHER INFORMATION
CONTACT section.

B. Where can I get a copy of this document and other related
information?

In addition to being available in the docket, an electronic copy of
this final rule will also be available through the internet. In
accordance with 5 U.S. Code (U.S.C.) 553(b)(4), a brief summary of this
rule may be found at <a href="https://www.regulations.gov">https://www.regulations.gov</a>, Docket ID No. EPA-HQ-
OAR-2025-0186. Following the Administrator's signature, a copy of this
final rule will be posted on the EPA's GHGRP website at <a href="http://www.epa.gov/ghgreporting">www.epa.gov/ghgreporting</a>. Following publication in the Federal Register, the EPA
will post the Federal Register version at this same website.

II. Background

A. What is the statutory authority for this action?

The GHGRP was promulgated pursuant to Clean Air Act (CAA) section
114 and under CAA section 136 for certain segments of the petroleum and
natural gas source category (subpart W).\1\ Under this action, the EPA
is amending the RY2025 regulatory reporting deadline of the GHGRP.
---------------------------------------------------------------------------

\1\ 42 U.S.C. 7414, 7436.
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This final rule is effective immediately upon publication. Section
553(d)(1) of the Administrative Procedure Act, 5 U.S.C. 553(d)(1),
provides that final rules shall not become effective until 30 days
after publication in the Federal Register ``except . . . a substantive
rule which grants or recognizes an exemption or relieves a
restriction.'' The purpose of this provision is to ``give affected
parties a reasonable time to adjust their behavior before the final
rule takes effect.'' Omnipoint Corp. v. Fed. Commc'n Comm'n, 78 F.3d
620, 630 (D.C. Cir. 1996); see also United States v. Gavrilovic, 551
F.2d 1099, 1104 (8th Cir. 1977). However, when the agency grants or
recognizes an exemption or relieves a restriction, affected parties do
not need a reasonable time to adjust because the effect is not adverse.
Absent this action, regulated entities would have insufficient time to
prepare and submit annual reports in the e-GGRT system, and this action
relieves that restriction. Therefore, the normal 30-day minimum period
between this action's dates of publication and effectiveness is not
required. Accordingly, EPA is making this rule effective immediately
upon publication.
The Administrator has determined that this action is subject to the
provisions of CAA section 307(d) (see section IV.M. of this preamble
for further discussion). Section 307(d) of this CAA contains a set of
procedures relating to the issuance and review of certain CAA rules.\2\
---------------------------------------------------------------------------

\2\ 42 U.S.C. 7607.
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B. What is the Greenhouse Gas Reporting Program?

The Greenhouse Gas Reporting Program (codified at 40 CFR part 98)
applies to certain industrial facilities that emit GHGs (primarily
large facilities emitting at least 25,000 metric tons of carbon dioxide
equivalents (MTCO<INF>2</INF>e)), upstream suppliers of fossil fuels
and industrial GHGs (such as CO<INF>2</INF> and hydrofluorocarbons
(HFCs)), and industries that capture and sequester CO<INF>2</INF>.
Approximately 8,200 facilities, suppliers, and CO<INF>2</INF> injection
sites submit data each year. Facilities calculate emissions using
methodologies that are specified under the regulations and report data
to the EPA using the electronic Greenhouse Gas Reporting Tool (e-GGRT).
Annual reports covering emissions from the prior calendar year are due
to the EPA by March 31st of each year. Once data are submitted, the EPA
conducts a multi-step verification process to ensure reported data are
accurate, complete, and consistent. If the EPA identifies potential
errors, it will notify the reporter, who can resolve the issue either
by providing an acceptable response describing why the flagged issue is
not an error or by correcting the flagged issue and resubmitting their
annual GHG report. The reported data are made available to the public

[[Page 9716]]

typically seven to eight months after the reporting deadline of each
year through several available tools, resources, and factsheets
accessible via the internet.

C. What changes did we propose for the GHGRP in our September 16, 2025,
proposed rulemaking?

On September 16, 2025, the EPA issued a proposed rule to rescind
GHGRP obligations promulgated under CAA section 114 and revise GHGRP
reporting obligations in other respects, including aspects of subpart W
promulgated or amended under CAA section 136, effective for RY2025 and
onward (``GHGRP Reconsideration Proposal'').\3\ As relevant here, we
further proposed to extend the deadline for submitting the calendar
year 2025 report (i.e., ``the RY2025 reporting deadline'') from March
31, 2026, to June 10, 2026. In support of this proposal, we asserted
that such an extension would be necessary to allow time for the EPA to
issue a final rule prior to the RY2025 reporting deadline and to allow
regulated entities to adjust compliance efforts accordingly.
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\3\ 90 FR 44591 (September 16, 2025).
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The EPA subsequently received over 50,000 comments on the GHGRP
Reconsideration Proposal by the comment deadline of November 3, 2025,
including public input received in connection with a public hearing
held on October 1, 2025. Relatively few commenters opined specifically
on the deadline extension aspect of the proposal, and the comments
received on this issue were universally supportive of an extension.
After considering these comments and for the reasons set out below, the
EPA has decided to finalize this aspect of the proposal separately by
extending the reporting deadline for calendar year 2025 to October 30,
2026. The Agency intends to separately consider all other aspects of
the GHGRP Reconsideration Proposal in one or more subsequent final
actions.

III. What is included in this final rule?

A. What are the final rule amendments?

In this final action, the EPA is amending subpart A (General
Provisions) at 40 CFR 98.3(b) to add a new paragraph that will extend
the reporting deadline for calendar year 2025 (RY2025) to October 30,
2026. This extension applies only to the RY2025 reporting deadline. The
extension will allow the EPA time to consider comments on the GHGRP
Reconsideration Proposal and to take any final actions before the
revised RY2025 reporting deadline of October 30, 2026. In addition,
this extension ensures that entities subject to the GHGRP could benefit
from any burden reduction revisions that the EPA may make for the 2025
reporting year in any separate final actions following the GHGRP
Reconsideration Proposal and/or have adequate time to prepare and
submit RY2025 reports.

B. Summary of Significant Comments and Response

In September 2025, the EPA proposed changes to the GHGRP and
anticipated finalizing substantive GHGRP changes by March 2026. This
timeline would have provided an appropriate time period for sources and
EPA to implement any necessary adjustments in advance of the proposed
RY2025 reporting deadline in June 2026. Many industry commenters
supported this approach, including a commenter who indicated that
additional time might be more appropriate if the overall schedule were
modified. At this time, EPA anticipates finalizing the rule by July
2026, which would provide a similar time period from July 2026 through
October 2026 for sources and EPA to adjust to any changes in the final
rule. The following provides additional information on the comments we
received and our responses to those comments.
Although the EPA received a substantial number of comments on a
wide range of issues in the GHGRP Reconsideration Proposal, we received
only a few comments specific to the RY2025 reporting deadline. Several
commenters supported the proposal to extend the reporting deadline for
calendar year 2025 to June 10, 2026. Some commenters requested that we
expedite issuance of a final rule extending the deadline sufficiently
in advance of the current deadline to provide certainty to the
regulated community. Other commenters requested that we allow affected
entities sufficient time to work in the e-GGRT system to prepare
submissions and to avoid unnecessary costs and effort. Finally, at
least one commenter argued that we may need to extend the reporting
period past June 10, 2026, to allow even more time to prepare a final
rule on other aspects of the GHGRP Reconsideration Proposal.
The EPA generally agrees with commenters that supported extending
the reporting deadline for RY2025. The EPA further agrees with
commenters that it should expedite action on the RY2025 reporting
deadline. In response to comments received on this issue, the EPA is
finalizing this discrete, limited aspect of the GHGRP Reconsideration
Proposal by extending the reporting deadline for RY2025 to provide
certainty to the regulated community. We note that extending the
reporting deadline will also allow the Agency time to prepare and
release the e-GGRT system if needed in advance of the revised RY2025
reporting deadline so that facilities have additional time to work in
the e-GGRT system to prepare submissions, as requested by some
commenters. Finally, the EPA agrees with the commenter's argument that
we should extend the RY2025 reporting deadline beyond June 10, 2026.
Although we proposed to extend the reporting deadline to June 10, 2026,
and many commenters agreed with this date, we recognize that a longer
extension to October 30, 2026, would better achieve the goal of
providing greater certainty to the obligated stakeholders and provide
appropriate compliance time without prejudicing the outcome of the
remainder of the GHGRP Reconsideration Proposal.
The EPA anticipates that this longer extension will satisfy many of
the concerns raised by commenters, such as providing sufficient notice
of the extended reporting deadline and allowing time to prepare for the
amended deadline. As previously stated, we note that extending the
reporting deadline will also allow the Agency time if needed to prepare
and release the e-GGRT system in advance of the revised RY2025
reporting deadline. Additionally, in a typical reporting year the
Agency allows two months for reporters to compile and submit reports,
so additional time following the GHGRP final decision(s) would be
appropriate. Should we later take final action on the GHGRP
Reconsideration Proposal by retaining all or many existing reporting
obligations, this revised deadline would allow regulated entities to
comply with sufficient time to react to that final decision and ensure
that the data remains available for review. Conversely, should we later
take final action on the GHGRP Reconsideration Proposal by finalizing
all or most of the proposed rescissions and revisions, this revised
deadline would allow regulated entities sufficient time to adjust their
compliance efforts and avoid wasted time and effort.

IV. Statutory and Executive Order Reviews

Additional information about these statutes and Executive Orders
can be found at <a href="http://www.epa.gov/laws-regulations/laws-and-executive-orders">www.epa.gov/laws-regulations/laws-and-executive-orders</a>.

[[Page 9717]]

A. Executive Order 12866: Regulatory Planning and Review and Executive
Order 13563: Improving Regulation and Regulatory Review

This action is not a significant regulatory action and was
therefore not submitted to the Office of Management and Budget (OMB)
for review.

B. Executive Order 14192: Unleashing Prosperity Through Deregulation

This action is considered an Executive Order 14192 deregulatory
action. While we have not quantified any reduction in regulatory costs
related to these changes, providing more time for compliance does
provide entities with greater flexibilities related to how they use
their workforce which could result in some savings.

C. Paperwork Reduction Act (PRA)

This action does not impose any new information collection burden
under the PRA. OMB has previously approved the information collection
requirements contained in the existing regulation and has assigned OMB
control number 2060-0629, OMB control number 2060-0748, and OMB control
number 2060-0751. This action extends the deadline for submitting
annual GHG reports for reporting year 2025 data from March 31, 2026, to
October 30, 2026.

D. Regulatory Flexibility Act (RFA)

I certify that this final action will not have a significant
economic impact on a substantial number of small entities under the
RFA. In making this determination, the EPA concludes that the impact of
concern for this rule is any significant adverse economic impact on
small entities and that the Agency is certifying that this rule will
not have a significant economic impact on a substantial number of small
entities because the rule has no net burden on the small entities
subject to the rule. In this final rule, we are confirming the EPA's
decision to extend a reporting compliance date, after considering and
responding to comments received on the 2025 proposed rule. This action
does not change any other regulatory requirements. We have therefore
concluded that this action will have no net regulatory burden for all
directly regulated small entities.

E. Unfunded Mandates Reform Act (UMRA)

This action does not contain an unfunded mandate as described in
UMRA, 2 U.S.C. 1531-1538, and does not significantly or uniquely affect
small governments. This action imposes no enforceable duty on any
State, local, or Tribal governments or the private sector.

F. Executive Order 13132: Federalism

This action does not have federalism implications. It will not have
substantial direct effects on the States, on the relationship between
the national government and the states, or on the distribution of power
and responsibilities among the various levels of government.

G. Executive Order 13175: Consultation and Coordination With Indian
Tribal Governments

This action does not have Tribal implications as specified in
Executive Order 13175. The rule does not result in any changes to the
requirements of 40 CFR part 98 other than extending the reporting
deadline for submitting annual GHG reports for reporting year 2025 data
until October 30, 2026. Thus, Executive Order 13175 does not apply to
this action.

H. Executive Order 13045: Protection of Children From Environmental
Health Risks and Safety Risks

The EPA interprets Executive Order 13045 as applying only to those
regulatory actions that concern environmental health or safety risks
that the EPA has reason to believe may disproportionately affect
children, per the definition of ``covered regulatory action'' in
section 2-202 of the Executive Order. Therefore this action is not
subject to Executive Order 13045 because it does not concern an
environmental health risk or safety risk. Since this action does not
concern human health, EPA's Policy on Children's Health also does not
apply.

I. Executive Order 13211: Actions Concerning Regulations That
Significantly Affect Energy Supply, Distribution, or Use

This action is not subject to Executive Order 13211 because it is
not a significant regulatory action under Executive Order 12866.

J. National Technology Transfer and Advancement Act (NTTAA)

This rule does not involve technical standards.

K. Congressional Review Act (CRA)

This action is subject to the CRA, and the EPA will submit a rule
report to each House of the Congress and to the Comptroller General of
the United States. This action is not a ``major rule'' as defined by 5
U.S.C. 804(2).

L. Determination Under CAA Section 307(d)

Pursuant to CAA section 307(d)(1)(V), the Administrator has
determined that this action is subject to the provisions of CAA section
307(d). Section 307(d)(1)(V) of the CAA provides that the provisions of
CAA section 307(d) apply to ``such other actions as the Administrator
may determine.''

M. Judicial Review

Under CAA section 307(b)(1), judicial review of this final action
is available only by filing a petition for review in the United States
Court of Appeals for the District of Columbia Circuit by April 28,
2026. Under CAA section 307(b)(2), the requirements established by this
final rule may not be challenged separately in any civil or criminal
proceedings brought by the EPA to enforce the requirements.
CAA section 307(d)(7)(B) further provides that ``[o]nly an
objection to a rule or procedure which was raised with reasonable
specificity during the period for public comment (including any public
hearing) may be raised during judicial review.'' This section also
provides a mechanism for the EPA to convene a proceeding for
reconsideration ``[i]f the person raising an objection can demonstrate
to the EPA that it was impracticable to raise such objection within
[the period for public comment] or if the grounds for such objection
arose after the period for public comment, (but within the time
specified for judicial review) and if such objection is of central
relevance to the outcome of the rule.'' Any person seeking to make such
a demonstration to us should submit a Petition for Reconsideration to
the Office of the Administrator, U.S. Environmental Protection Agency,
Room 3000, WJC South Building, 1200 Pennsylvania Ave. NW, Washington,
DC 20460, with a copy to both the person(s) listed in the preceding FOR
FURTHER INFORMATION CONTACT section, and the Associate General Counsel
for the Air and Radiation Law Office, Office of General Counsel (Mail
Code 2344A), U.S. Environmental Protection Agency, 1200 Pennsylvania
Ave. NW, Washington, DC 20460.

List of Subjects in 40 CFR Part 98

Environmental protection, Administrative practice and procedure,
Greenhouse gases, Reporting and recordkeeping requirements.

Lee Zeldin,
Administrator.
For the reasons set out in the preamble, the Environmental
Protection Agency amends 40 CFR part 98 as follows:

[[Page 9718]]

PART 98--MANDATORY GREENHOUSE GAS REPORTING

0
1. The authority citation for part 98 continues to read as follows:

Authority: 42 U.S.C. 7401-7671q.

Subpart A--General Provision

0
2. Amend Sec. 98.3 by revising paragraph (b) to read as follows:

Sec. 98.3 What are the general monitoring, reporting, recordkeeping
and verification requirements of this part?

* * * * *
(b) Schedule. The annual GHG report for reporting year 2010 must be
submitted no later than September 30, 2011. The annual report for
reporting years 2011 and beyond must be submitted no later than March
31 of each calendar year for GHG emissions in the previous calendar
year, except as provided in paragraphs (b)(1), (5), and (6) of this
section.
(1) For reporting year 2011, facilities with one or more of the
subparts listed in paragraphs (b)(1)(i) through (xi) of this section
and suppliers listed in paragraph (b)(1)(xii) of this section are
required to submit their annual GHG report no later than September 28,
2012. Facilities and suppliers that are submitting their second annual
GHG report in 2012 and that are reporting on one or more subparts
listed in paragraphs (b)(1)(i) through (xii) of this section must
notify the EPA by March 31, 2012, that they are not required to submit
their annual GHG report until September 28, 2012.
(i) Electronics Manufacturing (subpart I).
(ii) Fluorinated Gas Production (subpart L).
(iii) Magnesium Production (subpart T).
(iv) Petroleum and Natural Gas Systems (subpart W).
(v) Use of Electric Transmission and Distribution Equipment
(subpart DD).
(vi) Underground Coal Mines (subpart FF).
(vii) Industrial Wastewater Treatment (subpart II).
(viii) Geologic Sequestration of Carbon Dioxide (subpart RR).
(ix) Manufacture of Electric Transmission and Distribution (subpart
SS).
(x) Industrial Waste Landfills (subpart TT).
(xi) Injection of Carbon Dioxide (subpart UU).
(xii) Imports and Exports of Equipment Pre-charged with Fluorinated
GHGs or Containing Fluorinated GHGs in Closed-cell Foams (subpart QQ).
(2) For a new facility or supplier that begins operation on or
after January 1, 2010, and becomes subject to the rule in the year that
it becomes operational, report emissions starting the first operating
month and ending on December 31 of that year. Each subsequent annual
report must cover emissions for the calendar year, beginning on January
1 and ending on December 31.
(3) For any facility or supplier that becomes subject to this rule
because of a physical or operational change that is made after January
1, 2010, report emissions for the first calendar year in which the
change occurs, beginning with the first month of the change and ending
on December 31 of that year. For a facility or supplier that becomes
subject to this rule solely because of an increase in hours of
operation or level of production, the first month of the change is the
month in which the increased hours of operation or level of production,
if maintained for the remainder of the year, would cause the facility
or supplier to exceed the applicable threshold. Each subsequent annual
report must cover emissions for the calendar year, beginning on January
1 and ending on December 31.
(4) Unless otherwise stated, if the final day of any time period
falls on a weekend or a Federal holiday, the time period shall be
extended to the next business day.
(5) The annual GHG report for reporting year 2024 must be submitted
no later than May 30, 2025.
(6) The annual GHG report for reporting year 2025 must be submitted
no later than October 30, 2026.
* * * * *
[FR Doc. 2026-03995 Filed 2-26-26; 8:45 am]
BILLING CODE 6560-50-P

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