Q2. When is the Tier II reporting year?

EPCRA §312(a)(2) states that Tier II reports are due (annually) on or before March 1st. Tier II reports may be submitted any time between January 1 and March 1; avoid the rush and file early.

For example: Tier II reports due on March 1, 2024 should reflect chemical inventories for the previous calendar year January 1 – December 31, 2023.

• If you had a chemical onsite at or above the thresholds at your facility for more than 24 hours at any time during calendar year 2023, then you will need to file a Tier II report in January 1 - March 1, 2024.
• Tier II reports should be completed for each hazardous chemical present in amounts of 10,000 pounds or greater. Hazardous chemical means any hazardous chemical as defined under 29 CFR 1910.1200(c).
  • For gasoline (all grades combined) at a retail gas station, the threshold level is 75,000 gallons (or approximately 283,900 liters), if the tank(s) was stored entirely underground and was in compliance at all times during the preceding calendar year with all applicable Underground Storage Tank (UST) requirements at 40 CFR part 280 or requirements of the State UST program approved by the Agency under 40 CFR part 281.
  • For diesel fuel (all grades combined) at a retail gas station, the threshold level is 100,000 gallons (or approximately 378,500 liters), if the tank(s) was stored entirely underground and the tank(s) was in compliance at all times during the preceding calendar year with all applicable UST requirements at 40 CFR part 280 or requirements of the State UST program approved by the Agency under 40 CFR part 281.
• Tier II reports should also be completed for each extremely hazardous substance (EHS) present at the facility in amounts equal to or exceeding the Threshold Planning Quantity (TPQ) or 500 pounds, whichever is less. EHSs and their TPQs are listed in 40 CFR part 355, Appendix A and B.