U.S. EPA Revises Tier II Hazard Reporting For 2027

Author: Joe Grosse

The United States Environmental Protection Agency (U.S. EPA) has finalized a significant revision to the Emergency Planning and Community Right-to-Know Act’s (EPCRA) hazardous chemical inventory reporting requirements in the Federal Register Document 2026-12426. Published on June 22, 2026, the rule revises 40 CFR Part 370 so that EPCRA Tier I and Tier II hazard categories align more directly with the Occupational Safety and Health Administration’s (OSHA) Hazard Communication Standard, including OSHA’s 2024 Hazard Communication update. The rule becomes effective on August 21, 2026, but facilities are not required to use the new hazard categories until January 1, 2028. This means that the first reports required to use the new hazard categories are Tier II reports covering calendar year 2027 inventories, which are due by March 1, 2028.

The rule does not change existing EPCRA reporting thresholds or reporting applicability; it only revises how hazards are categorized on Tier II submissions.

Previously, facilities often had to translate OSHA Safety Data Sheet (SDS) hazard classifications into broader EPCRA categories, creating opportunities for inconsistent reporting. The revised rule largely eliminates that translation step. The purpose of this rule is to improve consistency between OSHA hazard classifications and EPCRA Tier II reporting requirements. EPCRA Sections 311 and 312 depend on OSHA’s SDS-based hazard communication system, but U.S. EPA’s previous Part 370 framework grouped those hazards into older EPCRA reporting categories. U.S. EPA concluded that OSHA’s 2024 changes, specifically around aerosols, chemicals under pressure, desensitized explosives, and certain flammable gases, made that older reporting approach complicated and sometimes misleading. U.S. EPA therefore chose to align the EPCRA reporting structure with the hazard classes and categories that now typically appear in Section 2 of the SDS.

Background and Findings

EPCRA Section 311 requires facilities that store or otherwise have present on-site quantities of hazardous materials above the applicable EPCRA reporting thresholds to submit chemical inventory information that may include SDSs or chemical lists to the Local Emergency Planning Committee (LEPC), the State Emergency Response Commission (SERC), and the local fire department. EPCRA Section 312 requires that emergency response information and hazardous material inventory disclosure statements be submitted annually through the more detailed Tier II format.

The Tier II hazard category framework changed under the final rule to bridge the gap between OSHA’s SDS format and Tier II reporting forms. U.S. EPA’s 2027 Tier II instructions identify 55 health hazard categories and 63 physical hazard categories, for a combined total of 118 hazard categories. U.S. EPA states that because of the final rule, 105 of those categories remain unchanged, 10 are new, and three are renamed compared with the earlier SDS format.

U.S. EPA also made readability and administrative updates. The agency removed most uses of the term Material Safety Data Sheet (MSDS), formalized SDS terminology, and moved definitions from §370.66 to §370.3.

U.S. EPA received nine comments on the hazard category proposal. Supportive commenters viewed the rule as a practical modernization that would reduce interpretation burdens and improve the value of Tier II data for emergency planners and responders. Opponents argued that the rule was too granular, potentially hard for smaller facilities and the public to understand, and disruptive for software, training, and implementation. U.S. EPA rejected ideas to keep the legacy categories or allow optional dual reporting but did respond to timing concerns by extending compliance to January 1, 2028.

What Facilities Should Do

Facilities should start preparing before the first report is due. They should review SDS libraries, identify whether internal chemical management systems still rely on the legacy EPCRA hazard categories, and confirm how state, regional, territorial, or tribal programs want the revised data submitted. Facilities should also verify that any commercial Environmental, Health and Safety software used for SDS management or Tier II reporting has incorporated the revised hazard classifications.

U.S. EPA has posted the 2027 Tier II regulatory overview and instructions and the revised federal forms. They also plan to provide resources, software, and data standards to support the transition. Facilities should use 2026 and 2027 to prepare their systems ahead of the 2028 deadline.

For SERCs, LEPCs, fire departments, and community users, the new rule should gradually improve the quality of chemical hazard information in local planning files. U.S. EPA’s core argument is that a more precise hazard category on the Tier II form better mirrors what responders see on the SDS.

If your organization files Tier II reports, now is the right time to test your reporting workflow against U.S. EPA’s revised 2027 forms, verify that your SDS hazard categories cleanly populate the new format, and coordinate with your state or tribal reporting program on any jurisdiction-specific requirements. U.S. EPA’s own materials make clear that federal forms are only part of the compliance picture, because states and tribes can still include additional fields, thresholds, or format requirements.

Although the new hazard categories are not required until reporting year 2027, facilities should begin reviewing SDS libraries, inventory systems, and Tier II reporting software now to ensure a smooth transition before the March 1, 2028 reporting deadline.

If you have questions about these changes or need assistance preparing for the updated reporting requirements, please contact Joe Grosse at jgrosse@all4inc.com or Dan Forsythe at dforsythe@all4inc.com.