TSCA and PFAS reporting requirements saw increased corporate obligations under the Biden Administration, which we previously wrote about extensively. With a new administration in 2025, though, and a de-regulation push particularly in the environmental sector accompanying the administration change, though, questions have arisen as to whether the TSCA reforms will be overturned. Companies in particular feel a bit of uncertainty regarding what is to come. However, it is of utmost importance for companies to continue their due diligence to determine whether they are obligated to report under TSCA and, if so, what must be disclosed and when.

TSCA and PFAS: Corporate Obligations

A common misconception is that TSCA’s PFAS rules only apply to PFAS manufacturers or companies importing PFAS for various uses; however, this is only part of the picture.

The TSCA PFAS final rule applies to PFAS manufacturers and importers for PFAS made or imported between January 1, 2011 and the effective date of the rule (the so-called “look back” requirement). Such companies will be required to disclose PFAS identification information, production volumes, uses (including industrial, commercial and consumer), specific information related to PFAS byproducts, employee exposure data, disposal quantities and practices, and information related to environmental and health impacts of PFAS.

The TSCA PFAS rule also applies to manufacturers of products that contain PFAS, as well as importers of products (referred to as “articles” under TSCA) that contain PFAS. The reporting requirements are triggered regardless of whether the PFAS were intentionally added to the products or not, and regardless of whether PFAS were intentionally added to any manufacturing processes for the products or not. TSCA’s new PFAS rule also applies to certain waste companies that import PFAS in certain waste products or that produce PFAS due to the disposal of another chemical.

2026 Outlook

In 2025, the EPA extended the reporting period somewhat to April 13, 2026, which allows companies more time to assess reporting obligations. Further, in November 2025, EPA issued a proposed rule that introduced certain exemptions from the 2023 PFAS reporting requirements and revised the reporting timeline. The comment period on the proposed rule closed on December 29, 2025, but no final action has been taken yet by EPA to finalize the exemptions under TSCA. Shortly after the proposed rule to create exemptions was announced, however, certain environmental groups and 15 state Attorneys General raised the possibility of filing litigation challenging the November 2025 proposed rule. Arguments challenging the proposed rule are likely to focus on the “arbitrary and capricious” legal standard as well as arguments that the proposed rule runs afoul of certain National Defense Authorization Act mandates.

The potential litigation only increases the uncertainty that companies face regarding TSCA and PFAS reporting obligations. Nevertheless, the best path forward is one of diligence towards complying with the regulations currently in place. At the same time, closely watching the EPA’s rulemaking actions and possible litigation regarding the same are critical to more future-looking reporting issues or obligations. Compliance (or diligent and good faith efforts to comply) is the surest way to avoid costly enforcement action.