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Rule2026-20982

Extending the Reporting Deadline Under the Greenhouse Gas Reporting Rule for Reporting Year 2025 to March 10, 2027

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Published

October 14, 2026

Effective

October 14, 2026

Issuing agencies

Environmental Protection Agency

Abstract

The Environmental Protection Agency (EPA) is taking interim final action to extend the reporting deadline under the Greenhouse Gas Reporting Rule for reporting year 2025 data from October 30, 2026, to March 10, 2027. This final action only changes the reporting deadline for annual greenhouse gas reports for reporting year 2025 and makes no other changes to the rule. The EPA is requesting comments on all aspects of this interim final rule.

Full Text

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<title>Federal Register, Volume 91 Issue 197 (Wednesday, October 14, 2026)</title>
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[Federal Register Volume 91, Number 197 (Wednesday, October 14, 2026)]
[Rules and Regulations]
[Pages 65112-65118]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20982]

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ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 98

[EPA-HQ-OAR-2025- 0186; FRL-12720.2-01-OAR]
RIN 2060-AX07

Extending the Reporting Deadline Under the Greenhouse Gas
Reporting Rule for Reporting Year 2025 to March 10, 2027

AGENCY: Environmental Protection Agency (EPA).

ACTION: Interim final rule; request for comment.

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SUMMARY: The Environmental Protection Agency (EPA) is taking interim
final action to extend the reporting deadline under the Greenhouse Gas
Reporting Rule for reporting year 2025 data from October 30, 2026, to
March 10, 2027. This final action only changes the reporting deadline
for annual greenhouse gas reports for reporting year 2025 and makes no
other changes to the rule. The EPA is requesting comments on all
aspects of this interim final rule.

DATES: This interim final rule is effective on October 14, 2026.
Comments on this rule must be received on or by November 30, 2026.
Public Hearing. If anyone contacts the EPA requesting a public
hearing on or before October 19, 2026, the Agency will hold a virtual
public hearing. See SUPPLEMENTARY INFORMATION section for information
on requesting and registering for a public hearing.

ADDRESSES: You may send comments, identified by Docket Id. No. EPA-HQ-
OAR-2025-0186, by any of the following methods:
<bullet> Federal eRulemaking Portal: <a href="http://www.regulations.gov">www.regulations.gov</a> (our
preferred method). Follow the online instructions for submitting
comments.
<bullet> Email: <a href="/cdn-cgi/l/email-protection#254408444b41085708414a464e4051654055440b424a53">[email&#160;protected]</a>. Include Docket ID No. EPA-
HQ-OAR-2025-0186 in the subject line of the message.
<bullet> Mail: U.S. Environmental Protection Agency, EPA Docket
Center, Docket ID No. EPA-HQ-OAR-2025-0186, Mail Code 28221T, 1200
Pennsylvania Avenue NW, Washington, DC 20460.
<bullet> Hand/Courier Delivery: EPA Docket Center, WJC West
Building, Room 3334, 1301 Constitution Avenue NW, Washington, DC 20004.
The Docket Center's hours of operations are 8:30 a.m. to 4:30 p.m.,
Monday-Friday (except Federal Holidays).
Instructions: All submissions received must include the Docket ID
No. for this rule. Comments received may be posted without change to
<a href="http://www.regulations.gov">www.regulations.gov</a>, including any personal information provided. For
detailed instructions on

[[Page 65113]]

sending comments and additional information on the rulemaking process,
see the SUPPLEMENTARY INFORMATION section of this document.

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#46010e011423362934322f28210623362768212930">[email&#160;protected]</a>. For technical information, please go to the
Greenhouse Gas Reporting Program (GHGRP) website, <a href="http://www.epa.gov/ghgreporting">www.epa.gov/ghgreporting</a>.

SUPPLEMENTARY INFORMATION:
Participation in virtual public hearing. To request a virtual
public hearing, contact the public hearing team at (888) 372-8699 or by
email at <a href="/cdn-cgi/l/email-protection#602e32241015020c090308050112090e07200510014e070f16">[email&#160;protected]</a>. If requested, the hearing will be
held via virtual platform on October 29, 2026. The EPA will provide
further information about the hearing on its website (<a href="https://www.epa.gov/ghgreporting">https://www.epa.gov/ghgreporting</a>) if a hearing is requested.
The EPA will begin pre-registering speakers for the hearing no
later than one business day after a request has been received. To
register to speak at the virtual hearing, please use the online
registration form available at <a href="https://www.epa.gov/ghgreporting">https://www.epa.gov/ghgreporting</a> or
contact the public hearing team at (888) 372-8699 or by email at
<a href="/cdn-cgi/l/email-protection#d6988492a6a3b4babfb5beb3b7a4bfb8b196b3a6b7f8b1b9a0">[email&#160;protected]</a>. The last day to pre-register to speak at the
hearing will be October 26, 2026. Prior to the hearing, the EPA will
post a general agenda that will list pre-registered speakers at:
<a href="https://www.epa.gov/ghgreporting">https://www.epa.gov/ghgreporting</a>.
The EPA will make every effort to follow the schedule as closely as
possible on the day of the hearing; however, please plan for the
hearings to run either ahead of schedule or behind schedule. The EPA
may close the hearing 15 minutes after the last pre-registered speaker
has testified if there are no additional speakers. Each commenter will
have four minutes to provide oral testimony. The EPA encourages
commenters to submit a copy of their oral testimony as written comments
electronically to the rulemaking docket. The EPA may ask clarifying
questions during the oral presentations but will not respond to the
presentations at that time. Written statements and supporting
information submitted during the comment period will be considered with
the same weight as oral testimony and supporting information presented
at the public hearing.
Please note that any updates made to any aspect of the hearing will
be posted online at <a href="https://www.epa.gov/ghgreporting">https://www.epa.gov/ghgreporting</a>. While the EPA
expects the hearing to go forward as set forth above, please monitor
our website or contact the public hearing team at (888) 372-8699 or by
email at <a href="/cdn-cgi/l/email-protection#e1afb3a59194838d888289848093888f86a1849180cf868e97">[email&#160;protected]</a> to determine if there are any
updates. The EPA does not intend to publish a document in the Federal
Register announcing updates.
If you require special accommodation such as audio description,
please pre-register for the hearing with the public hearing team and
describe your needs by October 21, 2026. The EPA may not be able to
arrange accommodations without advance notice.
Docket. The EPA has established a docket for this rulemaking under
Docket ID No. EPA-HQ-OAR-2025-0186. All documents in the docket are
listed at <a href="https://www.regulations.gov">https://www.regulations.gov</a>. Although listed, some
information is not publicly available, e.g., Confidential Business
Information (CBI) or other information whose disclosure is restricted
by statute. The EPA does not place certain other material, such as
copyrighted material, on the internet; this material is publicly
available only as Portable Document Format (PDF) versions and
accessible only on EPA computers in the docket office reading room. The
public cannot download certain databases and physical items from the
docket but may request these items by contacting the docket office by
telephone at (202) 566-1744. The docket office has 10 business days to
respond to such requests. Except for these items, publicly available
docket materials are available electronically at <a href="https://www.regulations.gov">https://www.regulations.gov</a>.
Written Comments. Direct your comments to Docket ID No. EPA-HQ-OAR-
2025-0186. The EPA's policy is that the public docket will contain all
comments received without change and made available online at <a href="https://www.regulations.gov">https://www.regulations.gov</a>, including any personal information provided,
unless the comment includes information claimed to be CBI or other
information for which a statute restricts disclosure. Do not submit
electronically to <a href="https://www.regulations.gov">https://www.regulations.gov</a> any information that you
consider to be CBI or other information for which a statute restricts
disclosure. You should submit this type of information as described in
the Submitting CBI section of this preamble.
The EPA may publish any comment received to its public docket. A
written comment must accompany multimedia submissions (audio, video,
etc.). The EPA considers the written comment to be the official
comment, and it should include discussion of all points you wish to
make. The EPA will generally not consider comments or comment contents
located outside of the primary submission (i.e., on the Web, cloud, or
other file sharing system). For additional submission methods, the full
EPA public comment policy, information about CBI or multimedia
submissions, and general guidance on making effective comments, please
visit <a href="https://www.epa.gov/dockets/commenting-epa-dockets">https://www.epa.gov/dockets/commenting-epa-dockets</a>.
The <a href="https://www.regulations.gov">https://www.regulations.gov</a> website allows you to submit your
comment anonymously, which means the EPA will not know your identity or
contact information unless you provide it in the body of your comment.
If you send an email comment directly to the EPA without going through
<a href="https://www.regulations.gov">https://www.regulations.gov</a>, your email address will be automatically
captured and included as part of the comment that is placed in the
public docket and made available on the internet. If you submit an
electronic comment, the EPA recommends that you include your name and
other contact information in the body of your comment and with any
digital storage media you submit. If the EPA cannot read your comment
due to technical difficulties and cannot contact you for clarification,
the EPA may not be able to consider your comment. Electronic files
should not include special characters or any form of encryption and be
free of any defects or viruses. For additional information about the
EPA's public docket, visit the EPA Docket Center homepage at <a href="https://www.epa.gov/dockets">https://www.epa.gov/dockets</a>.
Submitting CBI. Do not submit information containing CBI to the EPA
through <a href="http://www.regulations.gov">www.regulations.gov</a> or email. Clearly mark the part or all of
the information that you claim to be CBI. For CBI information on any
digital storage media that you mail to the EPA, mark the outside of the
digital storage media as CBI and then identify electronically within
the digital storage media the specific information that is claimed as
CBI. In addition to one complete version of the comments that includes
information claimed as CBI, you must submit a copy of the comments that
does not contain the information claimed as CBI directly to the public
docket through the procedures outlined in the Instructions section
above. If you include other information whose disclosure is restricted
by statute in your comment, clearly mark your submission as including
that information. If you submit any digital storage media that does not
contain CBI, mark the outside of the digital storage media clearly that

[[Page 65114]]

it does not contain CBI and note the docket ID. Information not marked
as CBI will be included in the public docket and the EPA's electronic
public docket without prior notice. Information marked as CBI will not
be disclosed except in accordance with procedures set forth in 40 Code
of Federal Regulations (CFR) part 2. Information whose disclosure is
otherwise restricted by statute will be processed by the EPA Docket
Center in accordance with the applicable statute.
Our preferred method to receive CBI is for it to be transmitted
electronically using email attachments, File Transfer Protocol (FTP),
or other online file sharing services (e.g., Dropbox, OneDrive, Google
Drive). Electronic submissions must be transmitted directly to the
Office of Clean Air Programs (OCAP) CBI Office at the email address
<a href="/cdn-cgi/l/email-protection#5b34383a2b3839321b3e2b3a753c342d">[email&#160;protected]</a>, and as described above, should include clear CBI
markings and note the docket ID. If assistance is needed with
submitting large electronic files that exceed the file size limit for
email attachments, and if you do not have your own file sharing
service, please contact the person listed in the FOR FURTHER
INFORMATION CONTACT section of this preamble to receive instructions.
Acronyms and Abbreviations. The following acronyms and
abbreviations are used in this document.

CAA Clean Air Act
CBI confidential business information
CFR Code of Federal Regulations
CH<INF>4</INF> methane
CO<INF>2</INF> carbon dioxide
e-GGRT electronic Greenhouse Gas Reporting Tool
EPA U.S. Environmental Protection Agency
ET Eastern time
E.O. Executive Order
FR Federal Register
GHG greenhouse gas
GHGRP Greenhouse Gas Reporting Program
HCFC hydrochlorofluorocarbon
HFC hydrofluorocarbon
MTCO<INF>2e</INF> metric tons of CO<INF>2</INF> equivalent
N<INF>2</INF>O nitrous oxide
NAICS North American Industry Classification System
OAR Office of Air and Radiation
OMB Office of Management and Budget
RFA Regulatory Flexibility Act
U.S. United States
UMRA Unfunded Mandates Reform Act of 1995

Contents

I. General Information
A. Executive Summary
B. Does this action apply to me?
C. 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. Description of Final Regulatory Amendments and Rationale
III. Request for Comment
IV. Statutory and Executive Orders
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 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. Executive Summary

The Greenhouse Gas Reporting Program (GHGRP, codified at 40 CFR
part 98) applies to certain industrial facilities that emit greenhouse
gases (GHG) (primarily 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 carbon dioxide
(CO<INF>2</INF>) and hydrofluorocarbons (HFCs)), and industries that
capture and sequester CO<INF>2</INF> as a means of reducing
CO<INF>2</INF> emissions. Under the GHGRP, 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 potential errors are identified, the EPA
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.
On September 16, 2025, the EPA issued a proposed rule that
reconsidered the GHGRP (90 FR 44591, here in after referred to as the
``GHGRP Reconsideration Proposal''). Among other things, the EPA
proposed that no industries would need to submit annual GHG reports for
calendar year 2025. The EPA also proposed to extend the deadline for
submitting the calendar year 2025 report (i.e., the reporting year 2025
reporting deadline) from March 31, 2026, to June 10, 2026. The EPA
subsequently received over 50,000 comments on the GHGRP Reconsideration
Proposal. On February 27, 2026, the EPA issued a final rule that
extended the reporting deadline (hereinafter ``deadline'') for the
GHGRP for reporting year 2025 from March 31, 2026, to October 30, 2026
(91 FR 9712). In this action, the EPA is further extending the deadline
for reporting year 2025 to March 10, 2027, to allow the EPA additional
time to consider comments on the GHGRP Reconsideration Proposal and to
take any final action before the further extended reporting year 2025
deadline.

B. Does this action apply to me?

This interim 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 CO<INF>2</INF>
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
Cystem (NAICS) part 98
------------------------------------------------------------------------
General Stationary Fuel ................. Facilities operating
Combustion Sources. boilers, process
heaters,
incinerators,
turbines, and
internal combustion
engines.

[[Page 65115]]

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.
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;
Microelectromechanic
al (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.

[[Page 65116]]

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.
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- 333415 equipment (except
Cell Foams. room units) merchant
wholesalers.
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 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.

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

In addition to being available in the docket (Docket ID No. EPA-HQ-
OAR-2025-0186), an electronic copy of this action will be available on
the internet at <a href="https://www.epa.gov/ghgreporting">https://www.epa.gov/ghgreporting</a>.

II. Background

A. What is the statutory authority for this action?

The EPA is extending the regulatory deadline of the GHGRP for
reporting year 2025, which was promulgated pursuant to Clean Air Act
(CAA) section 114 and under the authority provided in CAA section 136
for certain segments of the petroleum and natural gas source category
(subpart W).
The EPA's authority for the rulemaking procedures followed in this
interim final rule is provided by Administrative Procedure Act (APA)
section 553(b)(B), 5 U.S.C. 553(b)(B), which allows an agency to forego
prior notice and comment ``when the agency for good cause finds (and
incorporates the finding and a brief statement of reasons therefore in
the rule issued) that notice and public procedure thereon are
impracticable, unnecessary, or contrary to the public interest.'' This
interim final rule is being issued without prior notice or opportunity
for public comment because the EPA finds that prior notice and comment
would be impracticable and contrary to the public interest under the
current circumstances.
As discussed in section II.B of this preamble, this interim final
rule amends the GHGRP to extend the reporting year 2025 deadline from
October 30, 2026, to March 10, 2027, to allow the EPA additional time
to consider comments on the GHGRP Reconsideration Proposal and to take
any final action on that proposal. The EPA finds that it is
impracticable and contrary to the public interest for the Agency to
provide notice and comment prior to issuing this interim final rule
because there is not adequate time for the notice-and-comment process
prior to the October 30, 2026 deadline that this interim final rule
extends.
Additionally, in a typical reporting year the Agency allows six
weeks for reporters to work within the e-GGRT system to prepare and
submit reports. Should the EPA later take final action on the GHGRP
Reconsideration Proposal by retaining all or many existing reporting
obligations, this revised deadline would allow regulated entities
sufficient time to react to that final decision and work in the e-GGRT
system to prepare and submit reports. Conversely, should the EPA 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.
As previously stated, the EPA notes 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

[[Page 65117]]

RY2025 reporting deadline. In addition, the EPA notes that the GHGRP
requires facilities to submit reports electronically in a format
specified by the Administrator.\1\ The EPA developed the e-GGRT for
facilities to use to prepare and submit reports in accordance with this
requirement. The e-GGRT system performs thousands of internal
electronic validation and consistency checks, and appropriately
safeguards information, including controlled unclassified information
such as protects sensitive business information/confidential business
information (SBI/CBI). Typically, the EPA would release e-GGRT six
weeks in advance of the deadline so that facilities would have ample
time to prepare and electronically submit reports prior to the
deadline. As there is not adequate time for the EPA to have the
electronic reporting tool prepared in time for the October 30, 2026,
reporting year 2025 deadline that this rule extends, this also supports
EPA's finding that it is impracticable and contrary to the public
interest for the Agency to provide notice and comment prior to issuing
this interim final rule.
---------------------------------------------------------------------------

\1\ 40 CFR 98.5.
---------------------------------------------------------------------------

Furthermore, this action serves the public benefit by reducing risk
of harm to regulated entities from inadvertently or hastily reporting
erroneous or unnecessary information that could later be made public.
This extension also 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 action following the
GHGRP Reconsideration Proposal and/or have adequate time to prepare and
submit reporting year 2025 reports.
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 by
extending the deadline, 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, the EPA
is making this rule effective immediately upon publication.

B. Description of Final Regulatory Amendments and Rationale

In this final action, the EPA is amending subpart A (General
Provisions) at 40 CFR 98.3(b)(6) to extend the reporting year 2025
deadline to March 10, 2027. As explained in the GHGRP Reconsideration
Proposal, the deadline is set in the regulation, and the only way that
the EPA can alter the deadline for any year is through a regulatory
amendment. This extension only applies to the reporting year 2025
deadline. This action will further extend the reporting year 2025
deadline to allow the EPA additional time to consider comments on the
GHGRP Reconsideration Proposal and to take any final action before the
further extended reporting year 2025 deadline of March 10, 2027. 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 reporting year 2025 reports. Additionally, at this point the EPA
cannot have the electronic reporting tool prepared in time for the
October 30, 2026, reporting year 2025 deadline, consistent with the
GHGRP requirements that facilities submit reports electronically in a
format specified by the Administrator.\2\
---------------------------------------------------------------------------

\2\ 40 CFR 98.5.
---------------------------------------------------------------------------

III. Request for Comment

As explained in section II.A of this preamble, the EPA finds good
cause to issue this interim final rule without prior notice or
opportunity for public comment. However, the EPA is providing an
opportunity for the public to comment on the EPA's action to extend the
deadline under the GHGRP for reporting year 2025 data from October 30,
2026, to March 10, 2027. The EPA intends to review comments received
and consider whether this action should be revised, if appropriate, in
response to comments received. If the EPA takes additional action on
this interim final rule, as described in Section IV.L of this preamble,
the Administrator has determined that subsequent final action will be
subject to the requirements of CAA section 307(d), pursuant to section
307(d)(1)(V).

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>.

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

This action is a significant regulatory action under section 3(f)
of Executive Order 12866. Accordingly, it was submitted to the Office
of Management and Budget (OMB) for review. Any changes made in response
to OMB recommendations have been documented in the docket.

B. Executive Order 14192: Unleashing Prosperity Through Deregulation

This action is considered an Executive Order 14192 deregulatory
action. This final rule provides burden reduction by extending the
reporting deadline to March 10, 2027.

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 interim final rule extends the deadline for
submitting annual GHG reports for reporting year 2025 data from October
30, 2026, to March 10, 2027.

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 relieves regulatory burden on the small
entities subject to the rule. This action relieves regulatory burden,
as it extends the reporting year 2025 deadline and provides entities
more time to prepare annual GHG reports for that reporting year. We
have therefore concluded that this action will relieve regulatory
burden for all directly regulated small entities.

[[Page 65118]]

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. Requirements for the private
sector do not exceed $100 million in any one year.

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 Part 98 other than extending the deadline for
submitting annual GHG reports for reporting year 2025 data from October
30, 2026, to March 10, 2027. 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. This action solely extends the
reporting year 2025 deadline.
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 That Significantly Affect Energy
Supply, Distribution, or Use

This action is not a ``significant energy action'' because it is
not likely to have a significant adverse effect on the supply,
distribution or use of energy. This action solely moves a reporting
deadline from October 30, 2026, to March 10, 2027, and makes no changes
that affect the supply, distribution, or use of energy.

J. National Technology Transfer and Advancement Act (NTTAA)

This rulemaking 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 any subsequent final action on this interim final rule
will be 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), any petition for review of this final
rule must be filed in the U.S. Court of Appeals for the District of
Columbia Circuit by December 14, 2026. This rulemaking revises the
submission deadline for submitting annual GHG reports for reporting
year 2025, which applies to owners and operators of facilities and
suppliers for all source categories of 40 CFR part 98. These facilities
and suppliers are located across the United States and therefore this
rulemaking is ``nationally applicable'' within the meaning of CAA
section 307(b)(1). 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.

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 stated in the preamble, the Environmental
Protection Agency amends 40 CFR part 98 as follows:

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)(6) to read as follows:

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

* * * * *
(b) * * *
(6) The annual GHG report for reporting year 2025 must be submitted
no later than March 10, 2027.
* * * * *

[FR Doc. 2026-20982 Filed 10-13-26; 8:45 am]
BILLING CODE 6560-50-P

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