EPA Proposes To Scale Back TSCA PFAS Reporting Rule, Including New Exclusion For Imported Articles

This alert was originally published on November 12, 2025, and has been updated to reflect ongoing developments.

The U.S. Environmental Protection Agency (EPA) proposed revisions on November 13, 2025 to the reporting rule for per- and polyfluoroalkyl substances (PFAS) under the Toxic Substances Control Act (TSCA). First promulgated in 2023, the PFAS Reporting Rule in its current form is wide-sweeping, applying to all companies that domestically manufactured PFAS or imported PFAS-containing items during 2011-2022. The current rule includes essentially no exemptions, and EPA is proposing to change that. Comments are due December 29, 2025.

EPA’s proposal would incorporate exemptions for imported articles; de minimis concentrations of PFAS at 0.1% or lower; byproducts, impurities, and non-isolated intermediates; and for research and development (R&D). EPA is also proposing certain clarifications, technical corrections, and to key the submission period to the effective date of the finalized revisions. The most prominent of these proposed revisions is the imported articles exemption, which would remove from the rule’s scope the large majority of companies subject to the regulation in its current form.

April 2026 Update: EPA has taken final action to further delay the reporting period. In a final rule published on April 13, 2026, EPA moved the start of the submission period from April 13, 2026 (the previous start date for the submission period) to January 31, 2027, or 60 days after the effective date of EPA’s forthcoming final rule addressing the proposed substantive revisions, whichever is earlier. Importantly, EPA’s April 2026 action changes only the reporting timeline; it does not yet finalize the proposed exemptions and other substantive revisions described below, such as the proposed exemption for imported articles. EPA stated that those issues, as well as the duration of the reporting period, will be resolved in a subsequent final rule.

Background on the November 2025 Proposal

EPA first finalized the PFAS Reporting Rule (40 C.F.R. Part 705) in October 2023 pursuant to Section 8(a)(7) of TSCA, which was added to TSCA by the National Defense Authorization Act for Fiscal Year 2020. Section 8(a)(7) requires EPA to promulgate a reporting rule applicable to “each person who has manufactured a chemical substance that is a [PFAS] in any year since January 1, 2011.” EPA applied Section 8(a)(7) through the October 2023 rule to impose a one-time reporting requirement on all companies that manufactured PFAS between 2011 and 2022, or that imported PFAS in any amount during that period (even in articles). EPA has since delayed the submission period for this rule three times, with it now set to open on January 31, 2027, or 60 days after the effective date of EPA’s forthcoming final rule addressing the proposed substantive revisions, whichever is earlier.

As explained in our previous alert, EPA’s proposed revisions to this rule are not completely unexpected. EPA under the Trump administration has previously indicated that revisions were on the horizon, including through an April 28, 2025 press release where EPA Administrator Lee Zeldin committed the agency to implementing TSCA section 8(a)(7) “to smartly collect necessary information, as Congress envisioned and consistent with TSCA, without overburdening small businesses and article importers.”

The Proposed Exemptions

EPA has proposed to add exemptions to the rule for the following:

• Imported articles. “Article” is defined in the rule at 40 C.F.R. § 705.3 and can generally be described as a finished good or component thereof with a definitive shape or design. EPA justified this exemption in the preamble by explaining that article importers are unlikely to have known or reasonably ascertainable information about the PFAS in the articles they imported during the lookback period. EPA also reasoned that Congress did not intend Section 8(a)(7) to apply to article importers and that the agency will nevertheless receive information on PFAS in articles by upstream PFAS manufacturers who will still be required to report under the rule.
• De minimis PFAS concentrations. EPA explained in the preamble that the agency is “proposing a de minimis concentration exemption for reportable PFAS in mixtures or articles under which PFAS concentrations below 0.1% would be exempt from reporting.” EPA reasoned in the preamble that this exemption is justified in part because, during the lookback period, “reporters are unlikely to have records of PFAS amounts below 0.1% due to U.S. and international requirements at the time.” EPA also noted that the agency is interested in comments on whether a 1.0% de minimis exemption or another de minimis level would be more appropriate.
• Byproducts, impurities, and non-isolated intermediates. EPA explained in the preamble that these exemptions would “align with existing exemptions under TSCA for substances not manufactured and used for a separate commercial purpose and is consistent with the approach taken in EPA’s [Chemical Data Reporting] rule.”
• R&D chemicals. This exemption would apply to PFAS manufactured solely for R&D purposes. EPA explained in the preamble that this exemption is justified since “information on PFAS manufactured solely for R&D purposes would be limited and would provide minimal information regarding PFAS exposures and quantities in commerce.”

EPA also offered other justifications for the revisions in the preamble, including how TSCA Section 8(a)(5)(A)-(C) directs EPA, to the extent feasible, to not require unnecessary or duplicative reporting, minimize compliance costs on small manufacturers, and apply reporting obligations only to companies likely to have information relevant to the effective implementation of TSCA. EPA likewise pointed to TSCA Section 2(c), which directs EPA to carry out TSCA “in a reasonable and prudent manner” and to “consider the environmental, economic, and social impact of any action.”

Proposed Revision to the Submission Period, Clarifications, and Technical Corrections

In the November 2025 proposed revisions, EPA proposed that the submission period begin 60 days after the effective date of the finalized revisions and then last for three months. As EPA explained in the preamble, this revision to the submission period will “allow[] reporters to familiarize themselves with the amended rule and ensure their data are responsive to the amended rule and EPA to modify the reporting application as needed.” As discussed above, EPA has now separately finalized a further extension of the reporting period start date, while leaving the proposed substantive revisions and the ultimate duration of the submission period for a later final rule.

EPA also proposed a few clarifications and technical corrections to the rule, including clarifications on the scope of environmental health effects information that must be reported and on the consumer and commercial product categories to be used for reporting purposes.

EPA Requests for Comment

In addition to public comments on the revisions mentioned above, the November 2025 proposal solicited comments on the following questions:

• Should EPA amend the scope of reportable chemicals? For instance, EPA indicated in the preamble that the agency is receptive to feedback on the possibility of limiting reporting to PFAS with Chemical Abstracts Service Registry Numbers (CASRNs) and adding a production-volume threshold to the rule.
• Should EPA modify any assumptions or cost savings calculations in its Economic Analysis? For instance, in the preamble, EPA estimated that a certain percentage of industry costs has already been accrued in preparation for reporting under the October 2023 rule. EPA is seeking comments on these types of assumptions, including sunk cost estimates.

EPA is now reviewing comments on that proposal as it prepares a later final rule addressing the proposed substantive revisions. The April 13 extension rule indicated that EPA “expects to finalize” the November 2025 proposed rule “well before “ the fallback date of January 31, 2027. Given that the impact of the proposed revisions would span across industries – especially for article importers – all affected stakeholders should remain alert for further developments.