EPA’s SDS/Tier II reporting now in lockstep with OSHA HazCom
EPA issued a direct final rule to update its safety data sheet (SDS) reporting and Tier II inventory reporting requirements. The changes align EPA 40 CFR 370 with OSHA’s Hazard Communication (HazCom) standard at 29 CFR 1910.1200.
| News update: EPA extended the public comment period for this direct final rule that made technical amendments to 40 CFR 370 to conform to the 2024 OSHA HazCom standard. An EPA memo lodged in docket EPA-HQ-OLEM-2025-0299 at Regulations.gov, explains, “This document will be open for public comment until December 24, 2025.” Also, note that the docket offers 23 supporting and related materials, including a draft updated Tier II form, draft updated Tier II instructions, and a redline strikeout version of the rule changes. |
The biggest change is that facilities will be able to copy the hazard categories directly from section 2 of the SDSs to their Tier II report forms. This eliminates the guesswork. However, facilities may face added strain with their first Tier II submission under the rule. Instead of relying on the grouped hazard categories selected in the previous year’s forms, it looks like facilities will need to spend extra time retrieving specific categories from their SDSs.
Who’s impacted by the rule?
EPA 40 CFR 370 applies to a facility owner or operator if:
- The OSHA HazCom standard requires the facility to prepare or have available an SDS or material safety data sheet (MSDS) for a hazardous chemical;
- The hazardous chemical is not exempted at 370.13 or 1910.1200(b)(6); and
- The hazardous chemical is present at or above certain threshold levels.
If the applicability criteria are met, the facility owner/operator must submit to the state emergency response commission (SERC), local emergency planning committee (LEPC), and local fire departments:
- An SDS or MSDS for each covered hazardous chemical or a list of all covered hazardous chemicals; and
- A Tier II hazardous chemical inventory form by March 1 annually for all covered hazardous chemicals.
A state may make its own laws and regulations in addition to or more stringent than federal Part 370.
What’s changing in Part 370?
Last year, OSHA amended its HazCom standard to conform to the seventh edition of the United Nations Globally Harmonized System of Classification and Labelling of Chemicals (GHS). Changes to the chemical hazard classifications and categories were part of the amendments to 1910.1200. This is important because EPA Part 370 relies on the OSHA HazCom standard for the definition of “hazardous chemical” and the hazard categories that must be reported.
In the latest rule published November 17, 2025, EPA takes several actions to harmonize its regulations with OSHA’s. The preamble offers a complete list of amendments to Part 370. Here’s a summary:
| Change: | Details: | Sections affected: |
| Adopts all 112 OSHA hazard categories |
| 370.3, 370.30, 370.41, and 370.42 |
| Updates terminology |
| 370.3 and 370.66 |
| Removes the term MSDS |
| 370.3, 370.10, 370.12, 370.13, 370.14, 370.20, 370.30, 370.31, 370.32, 370.33, 370.60, 370.62, 370.63, and 370.64 |
| Makes minor plain language, clarifying, and consistency corrections |
| 370.1, 370.2, 370.3, 370.10, 370.14, 370.30, 370.32, 370.33, 370.40, 370.41, 370.42, 370.43, 370.44, 370.45, 370.60, 370.61, 370.62, 370.64, 370.65, and 370.66 |
When will the changes take effect?
The direct final rule is effective January 16, 2026, unless EPA receives an adverse comment during its 30-day comment period. [However, see the "news update," earlier in this article.] If that happens, the agency will publish a timely withdrawal. Then, it will move along with the proposed rule (also published in the November 17, 2025, Federal Register) and address public comments in a subsequent final rule.
Assuming no adverse comment is received on the original direct final rule, EPA gives covered facilities time to prepare. The rule offers a compliance date of December 1, 2026, for both SDS reporting and Tier II reporting. Note that for Tier II reporting, the updates kick in for the 2026 inventory reporting year, which impacts forms due by March 1, 2027, and thereafter. (Forms due on or before March 1, 2026, are unchanged.)
Key to remember
EPA took action to harmonize Part 370 with the changes OSHA made to 1910.1200 last year. The latest amendments to Part 370 have a compliance date of December 1, 2026. For Tier II reporting, the updates start with forms due on or before March 1, 2027.

















































