EPA Expands EPCRA Hazard Categories for 2027 Tier II Reports

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Need to Know
- EPA’s final EPCRA Sections 311 and 312 rule took effect Aug. 21, 2026, but covered facilities will begin using the new categories for 2027 Tier II reports due March 1, 2028.
- The rule replaces 24 EPCRA hazard categories used for 2017–2026 with 118 categories aligned with OSHA’s Hazard Communication Standard and Section 2 of the safety data sheet.
- EPA identifies highly flammable paints as an Aerosols Category 1 example and discusses downstream hazards from intended mixing of products such as two-part epoxies.
- States determine whether Section 2(c) downstream hazards must be included in EPCRA reports. EPA recommends reporting hazards reasonably anticipated to occur at the facility.
The U.S. Environmental Protection Agency’s final rule revising hazardous chemical inventory reporting under Sections 311 and 312 of the Emergency Planning and Community Right-to-Know Act took effect Aug. 21, 2026.
Covered facilities do not have to use the revised hazard categories until Jan. 1, 2028. EPA expects the categories to appear in annual reports covering the 2027 reporting year, which are due March 1, 2028.
EPCRA Sections 311 and 312 apply to owners and operators of facilities required to prepare or maintain a safety data sheet for a hazardous chemical under the Occupational Safety and Health Administration’s Hazard Communication Standard, subject to exemptions established under EPCRA.
Section 311 generally requires covered facilities to submit safety data sheets or hazardous chemical lists to state and local emergency-planning authorities and the local fire department. Section 312 requires an annual hazardous chemical inventory report. States currently require facilities to use the more detailed Tier II form, according to the final rule.
The rule replaces 24 EPCRA hazard categories used for reporting from 2017 through 2026 with 118 categories drawn from OSHA’s updated Hazard Communication Standard. EPA said the change allows facilities to select the hazard categories listed in Section 2 of the applicable safety data sheet when completing their EPCRA reports.
The revised categories provide greater differentiation among physical and health hazards. EPA’s final rule uses highly flammable paints as an example of materials classified as Aerosols Category 1. Under the revised system, aerosols are divided into three categories that distinguish between flammable and nonflammable hazards.
EPA said the rule creates no additional requirements for affected facilities. The agency estimated that aligning the forms with safety data sheet categories will reduce interpretation burdens and produce approximately $12.83 million in annual cost savings across about 463,000 affected facilities.
EPA has also published interim guidance addressing downstream hazards listed in Section 2(c) of safety data sheets. These hazards can arise when multiple chemicals are intentionally combined or when a product changes during its normal use.
The guidance identifies spray foams and two-part epoxies among the products whose intended use can create hazards different from those associated with the individual components. EPA said it does not have a national policy requiring these downstream hazards to be included in EPCRA inventory reports and instructed facilities to check applicable state requirements.
EPA recommends that states require Section 2(c) hazards to be reported when they are reasonably anticipated to occur at a facility. The agency said, for example, that reporting downstream epoxy hazards would be appropriate for a facility that uses epoxy chemicals to manufacture tables but would be inaccurate for a warehouse that only stores the chemicals.
The revised Tier II forms and instructions are already available. EPA and the National Oceanic and Atmospheric Administration intend to release updated 2027 versions of Tier2 Submit and CAMEO Data Manager in November 2026. A revised National Tier II Data Standard is expected in spring 2027.
Sources Used:
- EPA final rule published in the Federal Register
- EPA reporting guidance and implementation timeline
- EPA EPCRA regulations and amendments
EPA’s guidance directly names highly flammable paints, aerosols and two-part epoxies, making the rule relevant to coatings and CASE facilities already subject to EPCRA reporting. The extended compliance date gives affected operations time to compare SDS classifications with the new categories as part of their existing regulatory and standards work.
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