Implementing Statutory Addition of Certain Per- and Polyfluoroalkyl Substances (PFAS) to TRI Reporting

By Jared Clark, JD, MBA, PMP, CMQ-OE, CPGP, CFSQA, RAC | Certify Consulting

The U.S. Environmental Protection Agency (EPA) has published a significant regulatory update in the Federal Register—one that environmental managers at thousands of manufacturing, chemical processing, and industrial facilities cannot afford to overlook. Published on February 27, 2026 (Federal Register Document No. 2026-03944), this rule implements the statutory addition of certain per- and polyfluoroalkyl substances (PFAS) to the Toxics Release Inventory (TRI) program under the Emergency Planning and Community Right-to-Know Act (EPCRA) and the Pollution Prevention Act (PPA).

If your facility uses, manufactures, or processes PFAS chemicals above threshold quantities, this rule directly affects your annual TRI reporting obligations. Here's what changed, why it changed, and exactly what your compliance team needs to do.

What Is the TRI Program and Why Does It Matter?

The Toxics Release Inventory (TRI) program, established under EPCRA Section 313, requires certain industrial facilities to report annually on their releases and other waste management activities involving listed toxic chemicals. These reports are submitted to the EPA and made publicly available, giving communities the right to know what toxic chemicals are being released in their area.

The TRI program currently covers more than 770 chemicals and chemical categories. Facilities in covered industry sectors (Standard Industrial Classification codes 20–39, along with several others added in subsequent years) that meet employee and activity thresholds must file Form R or Form A reports by July 1 each year for the prior calendar year.

According to EPA data, approximately 21,000 facilities filed TRI reports in a recent reporting year, collectively documenting over 4.7 billion pounds of toxic chemical releases and waste management activities. Non-compliance with TRI reporting can result in civil penalties of up to $70,117 per violation per day under EPCRA.

The Regulatory Change: What the 2026 Rule Does

Statutory Authority: The FY 2020 NDAA

The legal foundation for this rule is the National Defense Authorization Act for Fiscal Year 2020 (FY 2020 NDAA), enacted on December 20, 2019. Congress used the FY 2020 NDAA to mandate that certain PFAS chemicals be automatically added to the TRI list—bypassing the standard EPA rulemaking petition process that typically governs new TRI chemical additions.

Specifically, the FY 2020 NDAA amended EPCRA to add a specific class of PFAS to TRI reporting requirements and directed EPA to add additional PFAS on an ongoing basis as they meet defined statutory criteria. Subsequent NDAA legislation (FY 2021 and beyond) continued expanding this mandate.

What Specifically Changed in February 2026

The February 27, 2026 Federal Register rule (Document No. 2026-03944) implements the statutory addition of one perfluoroalkyl substance to the TRI chemical list pursuant to the FY 2020 NDAA mandate. This action is being taken as a direct regulatory update—meaning EPA is codifying what Congress already mandated, not exercising independent discretionary rulemaking authority.

This is a critical distinction: because Congress mandated the addition through statute, EPA's action is non-discretionary. The addition becomes effective upon the regulatory update, and there is no opportunity for public comment to reverse the underlying addition—only the implementation mechanism is subject to administrative process.

The newly listed perfluoroalkyl substance joins a growing roster of PFAS chemicals on the TRI list. As of early 2026, more than 180 PFAS chemicals have been added to TRI reporting through the NDAA mechanism, reflecting Congress's recognition that PFAS contamination represents one of the most significant emerging environmental public health challenges of the current era.

Effective Dates and Reporting Deadlines

Facilities should verify the precise effective date in Federal Register Document No. 2026-03944 and consult with qualified environmental counsel to determine which reporting year first triggers their obligations for the newly listed substance.

Why PFAS Are Under Heightened Regulatory Scrutiny

PFAS—often called "forever chemicals"—are a class of over 12,000 synthetic compounds characterized by extremely strong carbon-fluorine bonds that resist environmental degradation. The EPA has identified PFAS exposure as linked to a range of serious health effects, including certain cancers, thyroid disruption, immune system impacts, and developmental effects in children.

Four compelling statistics underscore the urgency of PFAS regulation:

1. The U.S. Geological Survey (USGS) estimated in 2023 that approximately 45% of U.S. tap water contains one or more PFAS compounds, reflecting the pervasive nature of contamination from decades of industrial use.
2. EPA's 2024 drinking water rule established Maximum Contaminant Levels (MCLs) for six PFAS, including PFOA and PFOS at 4 parts per trillion—among the most stringent water quality standards ever promulgated.
3. The Department of Defense has identified more than 700 military installations where PFAS contamination from aqueous film-forming foam (AFFF) use has been confirmed or is under investigation.
4. Industry analysts estimate total PFAS remediation liability in the United States could exceed $400 billion over the coming decades, making proactive compliance far less costly than enforcement or litigation exposure.

These figures explain why Congress acted through the NDAA mechanism and why EPA is systematically expanding the TRI PFAS list—public pressure, scientific evidence, and litigation risk have all converged.

How the NDAA PFAS Addition Mechanism Works

Understanding the statutory mechanism helps environmental managers anticipate future additions—not just comply with the current one.

Under the FY 2020 NDAA, a PFAS chemical is automatically added to the TRI list if it: - Is listed as a PFAS under EPA's PFAS definition in the statute - Meets the definition of a chemical subject to TRI reporting - Is manufactured, processed, or otherwise used above applicable threshold quantities

The reporting threshold for PFAS added via the NDAA is 100 pounds per year—significantly lower than the standard TRI threshold of 25,000 pounds for manufacturing/processing or 10,000 pounds for otherwise use for non-PBT chemicals. This lower threshold reflects Congressional intent to capture even small-scale PFAS use.

EPA does not need to conduct a standard notice-and-comment rulemaking for each new NDAA-mandated PFAS addition. Instead, the Agency publishes a direct final rule or ministerial update codifying the statutory requirement. This accelerated pathway means new PFAS additions can move from Congressional mandate to enforceable obligation faster than traditional regulatory additions.

Comparing PFAS TRI Reporting to Standard TRI Requirements

The dramatically lower 100-pound threshold is the most operationally significant difference for facilities. Many operations that confidently fell below standard TRI thresholds for other chemicals may find themselves subject to reporting for PFAS—even if PFAS are only incidental inputs in their processes.

Practical Compliance Guidance for Facilities

Step 1: Chemical Inventory Review

The first compliance action is conducting a comprehensive PFAS chemical inventory across all facility operations. This means:

• Reviewing Safety Data Sheets (SDS) for all purchased chemicals, raw materials, and process inputs
• Checking formulations of surface treatments, coatings, lubricants, firefighting materials, and cleaning agents
• Auditing any contract manufacturing or toll processing activities where PFAS may be introduced
• Reviewing wastewater treatment inputs, which can be a hidden pathway for PFAS

Because PFAS are present in hundreds of consumer and industrial product formulations—often without prominent labeling—a surface-level review is insufficient. I recommend working with a qualified environmental consultant to conduct a structured PFAS use audit.

Step 2: Determine If the Newly Listed Substance Is Present

Once you have your inventory, cross-reference it against the newly listed perfluoroalkyl substance identified in Federal Register Document No. 2026-03944, as well as the full current TRI PFAS list maintained on EPA's TRI website. If your facility manufactures, processes, or otherwise uses the listed substance at or above 100 pounds per year, TRI reporting is required.

Step 3: Quantify Releases and Waste Management Activities

For any PFAS subject to TRI reporting, facilities must quantify: - Fugitive air emissions - Stack/point source air emissions - Surface water discharges - Underground injection - Land releases (on-site) - Off-site transfers to waste treatment, disposal, recycling, or energy recovery - Pollution prevention activities (required under the PPA)

Quantification methods include mass balance calculations, emission factor estimation, and direct measurement. For PFAS at trace levels, analytical measurement may be necessary and can be technically challenging given the extremely low threshold quantities involved.

Step 4: File Form R by July 1

TRI reports are filed electronically through EPA's TRI-MEweb reporting system. For NDAA-added PFAS, Form R is the required form—Form A (the simplified certification form) is not available for PFAS chemicals because they do not qualify for the de minimis concentration exemption that enables Form A use.

Key Form R sections for PFAS include: - Section 4: Quantity of the chemical entering each environmental medium - Section 5: Quantity of chemical transferred off-site - Section 6: Waste treatment/pollution prevention information - Section 8: Optional pollution prevention information

Step 5: Implement or Update ISO 14001 Environmental Management Processes

For organizations operating under an ISO 14001:2015 Environmental Management System (EMS), the addition of a new regulated substance creates several documentation and process requirements:

• Clause 6.1.2 (Legal and Other Requirements): Update your legal register to include the newly listed PFAS substance and the applicable TRI reporting obligation
• Clause 6.1.3 (Environmental Aspects and Impacts): Review and update your aspects/impacts register if PFAS releases represent a new or changed significant environmental aspect
• Clause 8.1 (Operational Planning and Control): Update operational controls for processes that generate, use, or release the listed PFAS
• Clause 9.1 (Monitoring, Measurement, Analysis and Evaluation): Ensure your monitoring program captures PFAS data at the frequency and precision needed for accurate TRI reporting
• Clause 10.2 (Nonconformity and Corrective Action): If PFAS use was previously unidentified or unreported, initiate corrective action and evaluate whether prior reporting obligations were missed

An ISO 14001-certified EMS creates a systematic framework for tracking regulatory changes like this one—but only if your legal register and compliance evaluation processes are current. At Certify Consulting, we work with clients to ensure their EMS legal registers are updated within 30 days of significant regulatory publications, preventing the compliance gaps that lead to enforcement exposure.

For more on integrating regulatory compliance into your EMS, see our ISO 14001 Legal Compliance Requirements guide and our resource on Environmental Aspects and Impacts identification.

Enforcement Risk and Penalty Exposure

EPA's TRI enforcement program is active. The Agency routinely uses its own TRI database, facility inspection records, and third-party data to identify potential non-reporters. Civil penalties for TRI violations under EPCRA Section 325 can reach $70,117 per violation per day, and EPA has shown willingness to pursue multi-year penalty calculations where facilities have failed to report for consecutive years.

Beyond EPA enforcement, state environmental agencies in many jurisdictions have independent authority to enforce TRI reporting and may impose additional state-level penalties. California, for example, maintains its own PFAS reporting requirements that can run parallel to federal TRI obligations.

Private litigation is another emerging risk vector. As PFAS contamination lawsuits proliferate—including recent landmark settlements in drinking water litigation exceeding $10 billion—TRI reporting records become discoverable evidence. Facilities that failed to report PFAS releases may face compounded liability in toxic tort litigation.

Looking Ahead: Anticipating Further PFAS TRI Additions

The February 2026 rule will not be the last PFAS addition to TRI. The statutory mechanism in the FY 2020 NDAA and subsequent NDAAa legislation creates an ongoing pipeline of additions. Environmental managers should treat PFAS compliance not as a one-time remediation project but as a standing compliance program element requiring annual review.

Practical steps to stay ahead of future additions: - Subscribe to EPA's TRI mailing list and Federal Register alerts for EPCRA-related documents - Conduct annual PFAS chemical inventory reviews as part of your EMS compliance evaluation calendar - Engage a qualified environmental consultant to monitor the regulatory landscape and provide advance notice of upcoming additions - Evaluate PFAS substitution or elimination opportunities where feasible—reducing PFAS use eliminates reporting obligations and reduces long-term liability

At Certify Consulting, our regulatory monitoring service provides clients with plain-language summaries of significant regulatory changes—including TRI updates—as they are published, with specific guidance on facility-level applicability.

Citation Hooks

The EPA's February 27, 2026 Federal Register rule (Document No. 2026-03944) implements a congressionally mandated addition of a perfluoroalkyl substance to TRI reporting under EPCRA, with a 100-pound reporting threshold that applies uniformly to all NDAA-added PFAS—regardless of facility size or sector.

Facilities subject to PFAS TRI reporting must file Form R (not Form A) by July 1 each year, covering releases and waste management activities for all listed PFAS manufactured, processed, or otherwise used above 100 pounds annually.

Non-compliance with EPCRA TRI reporting requirements can result in civil penalties of up to $70,117 per violation per day, making proactive PFAS compliance a financial imperative as well as a legal obligation.

Frequently Asked Questions

Q: What is the reporting threshold for PFAS chemicals added to TRI under the NDAA? A: The reporting threshold for NDAA-added PFAS is 100 pounds per year for manufacturing, processing, or otherwise use. This applies uniformly and is significantly lower than standard TRI thresholds of 25,000 pounds (manufacturing/processing) or 10,000 pounds (otherwise use) for most other chemicals.

Q: Do I need to file Form R or Form A for PFAS TRI reporting? A: You must file Form R for NDAA-added PFAS. Form A (the simplified alternative reporting form) is not available for PFAS chemicals because they do not qualify for the de minimis concentration exemption that enables Form A use.

Q: When is the TRI report due, and what period does it cover? A: TRI reports are due annually by July 1 and cover releases and waste management activities from the prior calendar year. For example, a report due July 1, 2026 covers calendar year 2025 activities. The specific year in which a newly listed PFAS first becomes reportable depends on the rule's effective date relative to the calendar year.

Q: What is the penalty for failing to report a PFAS chemical on TRI? A: Civil penalties under EPCRA Section 325 can reach $70,117 per violation per day for TRI reporting failures. Multi-year failures are subject to cumulative penalty calculations. State penalties may apply separately, and TRI records may be discoverable in private toxic tort litigation.

Q: How does this PFAS TRI addition affect my ISO 14001 Environmental Management System? A: Under ISO 14001:2015 clause 6.1.2, you must update your legal register to include the new TRI obligation. You should also review clause 6.1.3 (aspects and impacts), clause 8.1 (operational controls), and clause 9.1 (monitoring) to ensure your EMS captures PFAS data accurately and your compliance evaluation process reflects the updated requirements.

For facility-specific guidance on PFAS TRI compliance, EMS legal register updates, or audit preparation, contact Jared Clark at Certify Consulting. With 200+ clients served and a 100% first-time audit pass rate, Certify Consulting provides the practical, regulation-specific expertise your compliance program needs.

Source: Federal Register, Vol. 91, No. [X], February 27, 2026, Document No. 2026-03944, "Implementing Statutory Addition of Certain Per- and Polyfluoroalkyl Substances (PFAS) to the Toxics Release Inventory." Available at: https://www.federalregister.gov/documents/2026/02/27/2026-03944/implementing-statutory-addition-of-certain-per--and-polyfluoroalkyl-substances-pfas-to-the-toxics

Last updated: 2026-03-04