Start Preparing Now for the New PFAS Reporting Deadline

The Environmental Protection Agency (EPA) finalized new reporting requirements in October 2023 for per- and polyfluoroalkyl substances (PFAS) under the Toxic Substances Control Act (TSCA). It’s crucial for manufacturers to understand these requirements because they add new responsibilities for characterizing the sources and quantities of PFAS used in the United States.

PFAS are a group of synthetic chemicals that have been used in various applications since the 1940s and are most commonly found in products such as nonstick cookware, waterproof clothing and firefighting foam. PFAS have emerged as a concern because of their persistence in the environment and the human body, leading to potential health risks.

What You Need to Know

Under the final rule for TSCA reporting and recordkeeping, any person or entity that has manufactured or imported any goods or components containing PFAS into the United States during any year since Jan. 1, 2011 through Dec. 31, 2022, must meet several specific reporting obligations.

The new rule impacts manufacturers, processors and importers. Manufacturers are entities that import or produce, prepare, compound or process chemical substances. A key distinction with this rule is that importers of PFAS-containing articles are also subject to reporting. These articles may include treated fabrics, coatings, electrical components or other goods. If only PFAS-containing articles were imported, your company may be eligible for the streamlined reporting option.

Small manufacturers have some added flexibility to meet the new reporting requirements, including having an additional six months to report their data. The EPA defines small manufacturers as those with annual sales of less than $120 million — so long as annual production or importation volumes do not exceed 100,000 pounds at any single production site — or if a manufacturer (including importer) has annual sales of less than $12 million regardless of production volume.

The submission deadline for most companies was extended from May 8, 2025, to Jan. 11, 2026. The reporting window is anticipated to open on July 11, 2025. For small manufacturers, the reporting window will remain open until July 11, 2026. 

Burns & McDonnell is tracking developments and is monitoring whether any further changes regarding the rule may be expected. 

Reporting Requirements

Seven specific information categories are included in the reporting requirements:

• Chemical identity. This requirement calls for reporting detailed information about the specific PFAS chemicals that were manufactured or imported.
• Uses. This category requires detailed descriptions of how the PFAS were used in various products and processes.
• Production volumes. This category addresses the quantities of PFAS produced or imported.
• Byproducts. Any byproducts resulting from the manufacturing process must be reported.
• Environmental and health effects. Data on the potential impacts of PFAS on human health and the environment must be reported.
• Worker exposure. This category requires entities to report information on how workers might be exposed to PFAS during manufacturing or processing.
• Disposal. Methods used for disposing of PFAS and PFAS-containing products also must be reported.

Challenges and Strategies

Manufacturers may face these compliance challenges:

• Data collection and review. This retroactive data call will require companies to review large numbers of procurement records from 2011 to 2022.
• Articles containing PFAS. Many companies may not know that articles they imported contain PFAS.
• Meeting the known to or reasonably ascertainable standard. This reporting standard encompasses data that is within the manufacturer’s possession or control or is information that a reasonable person in a similar situation would be expected to know. Companies will need to use due diligence to determine if an imported article is likely to contain PFAS. This may include contacting suppliers for more information.
• Documentation. It is important to document efforts to determine whether or not your company is subject to the reporting requirements.

To address these challenges, manufacturers should consider the following strategies:

• Early preparation. Start preparing for the reporting requirements well in advance of the January 2026 deadline.
• Form a cross-sectional team. Engage with your procurement, legal, and environmental, health and safety teams to determine a strategy for data review, contacting suppliers and environmental compliance professionals and documenting your efforts.
• Stay informed: Work with industry associations and legal advisers to stay informed about regulatory updates and best practices.

This one-time data call will require collaboration among various team members and supply chain partners to comb through large amounts of data and formulate a strategy for compliance and reporting.

Documentation is key to building a defensible record and meeting TSCA PFAS 8(a)(7) obligations. When compliance seems daunting and resources are limited, consider engaging the assistance of third-party consultants for additional professional resources to assist with this new reporting process.

Active and decommissioned PFAS sites often require creative mitigation solutions.