States Continue to Expand GHG Reporting as EPA Delays Federal Requirements Again

Background

On October 14, 2026, the U.S. Environmental Protection Agency (EPA) issued an interim final rule further extending the deadline to report 2025 greenhouse gas (GHG) emissions under the Greenhouse Gas Reporting Program (GHGRP) from October 30, 2026, to March 10, 2027. EPA has yet to finalize its September 2025 proposal to eliminate reporting requirements for most GHGRP source categories. The extension leaves existing federal reporting requirements in place while EPA considers its next steps. Meanwhile, states continue to expand and revise their own GHG reporting programs, adding to the uncertainty and complexity facing companies subject to multiple reporting regimes.

Key Takeaways

• Status of federal reporting program in limbo: EPA extended the 2025 GHGRP deadline a second time, and EPA Administrator Zeldin indicated that the Agency is still evaluating how to proceed with its proposal to rescind most of the GHGRP.
• Subsequent changes, litigation, and continued uncertainty are possible: EPA’s approach to rolling back other GHG regulations could influence its action on the proposed GHGRP rescission, and legal challenges to any repeal could further complicate the program’s future.
• State reporting requirements continue to evolve: States are revising existing GHG reporting programs and implementing new requirements, creating an increasingly fragmented reporting landscape. Some of these programs are in litigation.
• Implications for regulated entities: For the over 8,000 facilities subject to the GHGRP, a conservative approach in the interim is to continue collecting emissions data ahead of existing deadlines and stay informed as EPA considers options to repeal most of the GHGRP. Uncertainty as to EPA’s plans and any subsequent litigation makes it difficult to forecast reporting obligations. Businesses operating across multiple states should ensure compliance with applicable state obligations.

Continued Delays and Uncertainty for Federal GHGRP

EPA previously extended the 2025 reporting deadline from March 31 to October 30, 2026, as discussed in B&D’s July news alert. Unlike its first extension, this time EPA invoked the Administrative Procedure Act’s good cause exception to issue the extension without first providing notice and an opportunity for public comment. The Trump administration has repeatedly invoked this exception to postpone other regulatory deadlines without notice and comment while simultaneously pursuing deregulatory efforts targeting the underlying requirements. On October 22, 2026, Environmental Defense Fund and Environmental Integrity Project filed a lawsuit in the U.S. Court of Appeals for the D.C. Circuit challenging EPA’s latest extension.

Although EPA extended the 2025 reporting deadline to March 10, 2027, the deadline for reporting 2026 emissions remains March 31, 2027. If EPA issues another extension, it will likely need to extend the deadlines for both reporting years. However, the overlap between the current 2025 and 2026 reporting deadlines, combined with the recent litigation over the deadline extension, may pressure EPA to make a final decision on rescinding the GHGRP rather than keep extending the deadlines.

Current EPA Submission Deadlines

EPA cited two reasons for the latest extension: (1) additional time to consider the over 50,000 comments on the GHGRP proposed repeal, and (2) inability to prepare its electronic Greenhouse Gas Reporting Tool (e-GGRT) in time for the October 2026 deadline.

As B&D discussed in a 2025 news alert, EPA’s September 2025 proposal would eliminate reporting obligations for nearly all GHGRP source categories. As proposed, the GHGRP would continue to apply to certain petroleum and natural gas industry segments covered by Subpart W, but their reporting obligations would be suspended until 2034. Although the proposal’s comment period closed in November 2025, Administrator Zeldin reportedly indicated in October 2026 that EPA had not yet settled on the preliminary scope of a final rule, suggesting that final action may still be months away.

Other factors may also be delaying EPA’s decision. Since January 2025, EPA has gone through a major reorganization, including an overhaul of the office that administers GHGRP, and has lost nearly a quarter of its total workforce. These changes, coupled with EPA’s broader deregulatory agenda, may be affecting the Agency’s rulemaking bandwidth and, accordingly, the scope of its priorities.

EPA’s proposed GHGRP rescission has also drawn mixed reactions from industry and Congress. As discussed in B&D’s July news alert, EPA received comments from businesses requesting EPA maintain the GHGRP in whole or in part. EPA also received bipartisan congressional pushback, including from Senators Kevin Cramer (R-N.D.) and Sheldon Whitehouse (D-R.I.), who urged EPA to withdraw the proposal, citing concerns about its effects on carbon capture investments and the competitiveness of U.S. energy exports. While EPA has largely moved to roll back its other GHG authorities for both mobile and stationary sources, it remains unclear how the Agency will proceed with GHGRP, particularly given that it will likely disappoint some constituents either way.

Litigation over EPA’s other GHG deregulatory efforts under the Clean Air Act (CAA) could also influence the GHGRP’s future, and vice versa. Parties are already challenging EPA’s assertion that it lacks authority to regulate GHG emissions from vehicles, with additional challenges of other proposed GHG authority rollbacks likely to come. Although those actions involve different statutory authorities, they contribute to the broader legal uncertainty surrounding EPA’s GHG regulatory authority.

Any final GHGRP rescission is likely to also face its own legal challenges, including challenges to EPA’s assertion that collecting certain GHG emissions data does not serve a statutory purpose. Depending on the rationale EPA adopts in a final rule, a future administration could also seek to restore the program, or some variation of it. Legal challenges to a GHGRP rescission would likely extend past the current administration’s tenure, creating further uncertainty for reporting entities.

The State Landscape Continues to Evolve through Rules and Litigation

States continue to revise their GHG reporting programs independently of EPA. Since B&D’s July news alert, several states have taken additional steps to implement or expand reporting requirements.

California

On August 31, 2026, the California Office of Administrative Law (OAL) approved amendments to the California Air Resources Board’s (CARB) Mandatory Reporting Regulation (MRR). The MRR Amendments became effective September 1, 2026, and support implementation of California’s Cap-and-Invest Program.

On October 12, 2026, OAL also approved CARB’s initial regulation implementing California’s corporate GHG reporting law (SB 253) and providing basic requirements for California’s corporate climate-related financial risk disclosure law (SB 261), but refrained from issuing detailed SB 261 requirements since that law remains enjoined pending appeal in Chamber of Commerce v. Sanchez, where plaintiffs are challenging the validity of both SB 253 and SB 261. Under SB 253, covered companies must submit their first Scope 1 and Scope 2 emissions reports by November 10, 2026. In its new regulation and responses to stakeholder comments, CARB clarified certain statutory requirements that regulated entities should consider, such as the individualized nature of the applicability assessment. SB 253 requires publication of covered entity disclosures within ninety days of the November 10 reporting deadline. CARB’s rulemaking process for reporting under SB 253 in 2027 and beyond is ongoing.

Washington

On September 17, 2026, Washington’s Department of Ecology adopted amendments to its Reporting of Emissions of Greenhouse Gases rule (WAC 173-441)and its Climate Commitment Act Program Rule (WAC 173-446). The amendments took effect October 24, 2026. Among other changes, the amendments expanded reporting requirements for electric power entities by lowering the reporting threshold from 10,000 metric tons of CO2-equivalent emissions to anything above zero, beginning with 2027 emissions.

New York

New York’s Department of Environmental Conservation (NYSDEC) issued an enforcement discretion letter announcing that it will not enforce the June 1, 2027 deadline for reporting 2026 emissions under 6 NYCRR Part 253 until December 31, 2027. NYSDEC plans to amend Part 253 following May 2026 legislative changes to the Climate Leadership and Community Protection Act. The letter delays enforcement but leaves Part 253’s substantive requirements intact.

Part 253 also faces ongoing litigation. A federal court dismissed Iowa v. James, No. 4:26-cv-00752 in August 2026 for lack of personal jurisdiction. Later that month, American Fuel & Petrochemical Manufacturers v. James, No. 1:26-cv-07203 was filed in the Southern District of New York, similarly challenging the constitutionality of the reporting program. The case argues that the the reporting program is federally preempted by the CAA. Under an October 2026 stipulation, the parties agreed to pause litigation until April 2027. The stipulation limits certain out-of-state emissions reporting requirements and preserves the extended enforcement deadlines.

Colorado

Colorado has taken recent steps to reduce its reliance on EPA’s reporting infrastructure. Colorado has historically relied on EPA’s e-GGRT to support its state reporting program. However, as EPA acknowledged in its October 2026 interim final rule extending the federal reporting deadline, e-GGRT is not currently prepared to support 2025 emissions. Rather than push its existing October 2 reporting deadline, Colorado developed its own workbooks and reporting form for companies to use to submit data. If states continue to develop their own reporting methodologies, they are likely to diverge over time, complicating businesses’ compliance efforts.

Next Steps

Companies can submit comments on EPA’s latest GHGRP deadline extension until November 30, 2026. Regulated entities should also continue collecting emissions data for reporting years 2025 and 2026 in anticipation of the March 2027 deadlines, unless and until EPA takes further action.

Regardless of EPA’s ultimate decision on the GHGRP, companies operating across multiple states must navigate increasingly varied state reporting requirements. Businesses should assess applicable state deadlines, reporting thresholds, and calculation methodologies separately from their federal obligations. Businesses operating internationally also increasingly face mandatory GHG emissions reporting requirements in other jurisdictions.