EPCRA Tier II Reporting Requirements
Last reviewed · By Chad Griffith
Section 312 of the Emergency Planning and Community Right-to-Know Act (EPCRA) requires facilities that store hazardous chemicals above threshold quantities to file an annual Tier II report. The report identifies hazardous chemicals on-site, quantities, locations, and storage conditions. Tier II reports are due to the State Emergency Response Commission (SERC), Local Emergency Planning Committee (LEPC), and local fire department by March 1 each year for the previous calendar year. Implementation is at 40 CFR Part 370.
Who Must File Tier II
Per 40 CFR 370.10, facilities required to maintain a Safety Data Sheet (SDS) for any chemical under OSHA's Hazard Communication Standard (29 CFR 1910.1200) must file Tier II if the chemical is present on-site at any time during the calendar year above EPCRA threshold quantities. Common Tier II filers: manufacturers, gas stations, agricultural facilities, schools, hospitals (medical gases, lab chemicals), and fuel distributors.
Threshold Quantities
Per 40 CFR 370.10(a), thresholds vary by chemical: Extremely Hazardous Substances (EHS) as listed in 40 CFR Part 355 — threshold is 500 pounds or the Threshold Planning Quantity (TPQ), whichever is lower. Other hazardous chemicals requiring an SDS — 10,000 pounds. Gasoline at retail gas stations — 75,000 gallons (in tanks meeting all UST requirements) or 75,000 gallons for diesel. Aggregating across containers and tanks is required to determine if the threshold is met.
Required Information
Tier II reports must include for each chemical: Chemical Abstracts Service (CAS) number; chemical name; physical and health hazards categories; whether EHS; estimated maximum daily amount on-site (in pounds); estimated average daily amount on-site (in pounds); number of days present on-site; storage conditions and location codes; and identification of confidential business information if any. The report identifies the facility, owner, operator, emergency contact, and 24-hour emergency contact.
Filing Process
Reports are due March 1 each year for the previous calendar year. Filings go to: (1) the State Emergency Response Commission (SERC) — most states use the EPA-developed Tier2 Submit software or state-specific online portals; (2) the Local Emergency Planning Committee (LEPC) for each district where chemicals are stored; (3) the local fire department with jurisdiction over the facility. State submissions are typically electronic; LEPC and fire department submissions may be paper or electronic depending on local practice.
Recordkeeping and Penalties
Records must be kept for 5 years from the date of submission (40 CFR 370). Civil penalties for failure to file or false statements: up to $69,733 per day per violation under 2026 inflation-adjusted amounts. Common citations: failure to identify EHS chemicals separately, missing or inaccurate quantity estimates, failure to file with all required recipients (especially LEPC and fire department), and failure to update facility identification information.
Frequently Asked Questions
What is the Tier II filing deadline?
March 1 each year for the previous calendar year's chemical inventory. The deadline is the same in all states. Late filings are commonly cited during EPA inspections — prompt timestamping of the filing is important. Some states accept extensions in extraordinary circumstances; most do not.
What are Extremely Hazardous Substances (EHS)?
EHS are the approximately 360 chemicals listed in 40 CFR Part 355 Appendices A and B. The list includes extremely toxic chemicals (e.g., chlorine, anhydrous ammonia, hydrogen sulfide) with lower threshold quantities (500 pounds or TPQ, whichever is lower) than non-EHS hazardous chemicals (10,000 pounds). EHS presence above threshold also triggers Section 302 emergency planning notification requirements.
Do gas stations need to file Tier II?
Yes. Per the EPCRA Section 312 thresholds, retail gasoline stations must file Tier II if they have more than 75,000 gallons of gasoline or 75,000 gallons of diesel in tanks at the facility. Most retail gas stations meet these thresholds. Reports must be filed annually with the state, LEPC, and local fire department by March 1.
How long must Tier II records be retained?
5 years from the date of submission per 40 CFR 370. Records include: the Tier II report itself, supporting documentation for chemical quantities, SDSs, and submission confirmations from all three recipients (SERC, LEPC, fire department).
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