U.S. PFAS Reporting Rule: Further Delay of the Reporting Window and Contents of the Proposed Amendment (De Minimis Exemption, etc.)
Overview
The PFAS reporting rule issued under TSCA Section 8(a)(7) in October 2023 was originally scheduled to open for reporting in November 2024, but was delayed to July 11, 2025 due to budget and system development constraints. In May 2025, however, EPA further delayed the reporting window to "April 13, 2026 through October 13, 2026." Subsequently, in November of that year, EPA published a proposed substantive amendment to the rule. The amendment centers on three elements: (1) establishing a new "de minimis concentration exemption" excluding PFAS present below 0.1% by weight in mixtures from reporting; (2) adding several exemptions related to matters such as imported articles; and (3) resetting the reporting window to "2 to 5 months after the effective date of the amended final rule." As of August 24, 2026, the amended final rule has not yet been published, but EPA has concurrently indicated an interim operational approach setting the reporting window to open on "January 31, 2027 (or 60 days after the effective date of the amended final rule, whichever is later)."
Enforcement Timeline
October 11, 2023: EPA publishes the final TSCA Section 8(a)(7) PFAS reporting rule
May 2025: EPA further delays the reporting window to "April 13, 2026 through October 13, 2026"
November 2025: EPA publishes a proposed amendment to the rule (establishing a new 0.1% de minimis concentration exemption, adding exemptions for mixtures and imported articles, and proposing to reset the reporting window after the amendment takes effect)
As of August 24, 2026: The amended final rule remains unpublished. An interim operational approach setting the reporting window to open on "January 31, 2027, or 60 days after the amended final rule's effective date, whichever is later" is in effect in the meantime
Business Impact
For companies that import or export articles (finished products and components), the reporting obligation originally anticipated within 2026 has effectively been postponed, providing additional time to prepare. At the same time, if the de minimis concentration exemption (below 0.1% by weight) is formally adopted, the scope of companies required to report—particularly those handling components and materials containing trace amounts of PFAS—could be significantly reduced. The practical compliance burden will therefore vary considerably depending on the final content of the amendment, and companies should continue to closely monitor the timing and substance of the amended final rule.