Annual Tier II (or Tier 2) Reporting for Calendar Year 2023 under the federal Emergency Planning and Community Right-to-Know Act (EPCRA) regulations at 40 CFR Part 370 has a deadline of March 1, 2024. Tier II reporting is required if your facility is required by OSHA’s Hazard Communication Standard (HCS) to prepare or have a Safety Data Sheet (SDS) for a hazardous chemical that is either an extremely hazardous substance (EHS) (e.g., sulfuric acid) or a non-EHS (e.g., diesel fuel) that is present on-site at or above the applicable threshold at any one time during a calendar year (e.g., 2023). It may be the case that one or more hazardous chemicals reached or exceeded an applicable threshold and must be reported. Generally, the threshold for an EHS is the lower of 500 lb or the EHS’s Threshold Planning Quantity (TPQ); for a non-EHS, the threshold is 10,000 lb. If triggered at your facility for a given calendar year (e.g., 2023) for one or more hazardous chemicals, you must submit to your state (in most cases) your facility’s Tier II report covering that year by the following March 1 (e.g., in 2024). You can find your state’s Tier II portal here.
