EPA scraps SDS/Tier II reporting rule tied to OSHA HazCom
After receiving an “adverse comment,” EPA withdrew its direct final rule to amend 40 CFR 370 before the rule had a chance to take effect. The direct final rule published back on November 17, 2025, was intended to relax the Tier II reporting and safety data sheet (SDS) reporting requirements and align with the OSHA Hazard Communication standard at 29 CFR 1910.1200.
In November, EPA said it considered the rule to be noncontroversial and anticipated no adverse comment. However, on January 9, 2026, EPA published its withdrawal of the direct final rule “because the EPA subsequently received adverse comment.” The agency did not disclose what the fatal comment was. However, docket EPA-HQ-OLEM-2025-0299 shows nine comments, many of which express serious concerns with this rule related to the Emergency Planning and Community Right-to-Know Act (EPCRA).
What were the objections?
Examining the docket, we find several requests for withdrawal of the rule. Some of the concerns raised by commenters included:
- Misalignment with OSHA compliance dates — Commenters remarked that the rule does not align with the phased-in compliance deadlines in the OSHA Hazard Communication (HazCom) standard at 29 CFR 1910.1200(j). In fact, EPA’s compliance date precedes OSHA’s dates, making it “impossible to implement the required changes … for the 2026 reporting cycle,” asserted one commenter. This will force facilities to engage in premature self-classification, argued the commenter. “This misalignment introduces a high risk of inconsistent hazard reporting, undermining both regulatory clarity and the reliability of emergency planning data,” warned another.
- Unrealistic timeline — Commenters pointed out the fast-track schedule. “This timeline compresses the window for implementing critical updates to chemical management software systems [and] procedures [and] reconfiguring data collection processes,” explained a commenter who predicted that facilities will be unable to ensure compatibility between internal chemical management software systems and the new reporting structure, without timely access to updated EPA-provided Tier2Submit® software.
- Implementation challenges — Facilities would be mandated to re-map each reported chemical (often before SDSs have been updated), claimed one commenter. State agencies would also have to incorporate the new hazard categories into their electronic reporting systems and revise guidance/training materials, according to another.
- New burdens with little benefit — While EPA announced that the rule was deregulatory, one commenter contends that it would make reporting “MORE burdensome.” The commenter also stressed that the rule would “not improve emergency planning or response.” Others emphasized that it exceeds what is necessary for harmonization with the OSHA HazCom standard and that the expanded reporting system would offer “little value.” Yet another commenter noted that using 112 hazard categories instead of 24 would overwhelm the public who have a right to know about the hazards in their communities.
- Rule characterization flaws — One commenter declared that “the rule’s characterization as ‘technical’ does not withstand scrutiny” because it substantively changes what information must be submitted; imposes non-trivial, potentially large costs on both the private sector and state/local programs; and conflicts with OSHA’s phased compliance framework.
- EPA obligation failures — Commenters also observed that EPA failed to assess or recognize “potentially large aggregate costs to the private sector and to state/local [agencies].” They also suggest that the agency estimate paperwork costs, determine whether small entities are affected, and request the Office of Management and Budget to review the rule. Finally, EPA has not meaningfully looked at costs and least-cost alternatives, one commenter said. The commenter gave alternative examples — “phased implementation aligned to OSHA’s schedule, optional dual-category reporting for one cycle, or a later effective date.”
What’s next?
Now, EPA is proceeding with writing a new final rule addressing all public comments. The agency published a parallel proposed rule on the same November date as the direct final rule. That proposal took comments (through December 24, 2025) on the substance of the direct final rule.
That means the agency has all it needs to work on a final rule. EPA made clear that no second round of comments will be collected, but the agency gave no hints as to when it might publish a new final rule.
Until then, the existing CFRs remain in place. In other words, the changes in the November 17, 2025, direct final rule will not take effect on January 16, 2026, as planned because they are now withdrawn.
Note that the direct final rule, had it taken effect, would not have impacted the Tier II forms due on or before March 1, 2026. Rest assured that it is “business as usual” for Tier II reporting due by March 1, 2026. Similarly, SDS reporting requirements continue as is.
For background information, check out our November 25th article, “EPA’s SDS/Tier II reporting now in lockstep with OSHA HazCom.”
Key to remember
On January 9th, EPA withdrew the November 17th direct final rule that would have amended Part 370. The withdrawal is prompted by an adverse comment. A new final rule is in the works.





















































