[Federal Register Volume 86, Number 61 (Thursday, April 1, 2021)]
[Rules and Regulations]
[Pages 17073-17078]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-06336]
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ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 80
[EPA-HQ-OAR-2020-0725; FRL-10021-95-OAR]
RIN 2060-AV07
Extension of 2019 and 2020 Renewable Fuel Standard Compliance and
Attest Engagement Reporting Deadlines
AGENCY: Environmental Protection Agency (EPA).
ACTION: Final rule.
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SUMMARY: The Environmental Protection Agency (EPA) is finalizing
modifications of certain compliance dates under the Renewable Fuel
Standard (RFS) program. First, EPA is extending the RFS compliance
deadline for the 2019 compliance year and the associated deadline for
submission of attest engagement reports for the 2019 compliance year
for small refineries. The new deadlines are November 30, 2021, and June
1, 2022, respectively. Second, EPA is extending the RFS compliance
deadline for the 2020 compliance year and the associated deadline for
submission of attest engagement reports for the 2020 compliance year
for obligated parties. The new deadlines are January 31, 2022, and June
1, 2022, respectively. Finally, EPA is extending the deadline for
submission of attest engagement reports for the 2021 compliance year
for obligated parties to September 1, 2022.
DATES: This final rule is effective on March 30, 2021.
Operational dates: For operational purposes under the Clean Air
Act, this final rule is effective as of March 23, 2021.
ADDRESSES: EPA has established a docket for this action under Docket ID
No. EPA-HQ-OAR-2020-0725. All documents in the docket are listed on the
https://www.regulations.gov website. Although listed in the index, some
information is not publicly available, e.g., CBI or other information
whose disclosure is restricted by statute. Certain other material is
not available on the internet and will be publicly available only in
hard copy form. Publicly available docket materials are available
electronically through http://www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: For questions regarding this action,
contact Lauren Michaels, Office of Transportation and Air Quality,
Assessment and Standards Division, Environmental Protection Agency,
2000 Traverwood Drive, Ann Arbor, MI 48105; telephone number: (734)
214-4640; email address: [email protected].
SUPPLEMENTARY INFORMATION: Dates. Section 553(d) of the Administrative
Procedure Act (APA), 5 U.S.C. chapter 5, generally provides that rules
may not take effect until 30 days after they are published in the
Federal Register. EPA is issuing this final rule under CAA sec. 307(d),
which states, ``The provisions of section 553 through 557 . . . of
Title 5 shall not, except as expressly provided in this section, apply
to actions to which this subsection applies.'' Thus, section 553(d) of
the APA does not apply to this rule. EPA is nevertheless acting
consistently with the policies underlying APA section 553(d) in making
this final rule effective upon signature. The purpose of this APA
provision is to ``give affected parties a reasonable time to adjust
their behavior before the final rule takes effect.'' Omnipoint Corp. v.
Fed. Commc'n Comm'n, 78 F.3d 620, 630 (D.C. Cir. 1996); see also United
States v. Gavrilovic, 551 F.2d 1099, 1104 (8th Cir. 1977) (quoting
legislative history). However, when an agency grants or recognizes an
exemption or relieves a restriction, affected parties do not need a
reasonable time to adjust because the effect is not adverse. Thus, APA
section 553(d) allows an effective date less than 30 days after
publication for any rule that ``grants or recognizes an exemption or
relieves a restriction'' (see 5 U.S.C. 553(d)(1)). An accelerated
effective date may also be appropriate for good cause pursuant to APA
section 553(d)(3) where an agency can ``balance the necessity for
immediate implementation against principles of fundamental fairness
which require that all affected persons be afforded a reasonable amount
of time to prepare for the effective date of its ruling.'' Gavrilovic,
551 F.2d at 1105.
EPA has determined that the regulatory amendments to 40 CFR part
80, subpart M, are operational upon signature because they relieve a
restriction by extending the 2019 and 2020 compliance deadlines (and
associated attest engagement report deadlines) ahead of the otherwise
imminent 2020 RFS compliance deadline of March 31, 2021, thereby
providing obligated parties with additional time to demonstrate
compliance. There is additionally good cause for immediate
implementation of these provisions because pending litigation in the
Supreme Court makes it necessary for this rule to go into effect prior
to March 31, 2021, to ensure regulated entities do not begin complying
with removed regulatory obligations. Among other actions, EPA is today
extending the regulatory deadline for small refineries to comply with
their 2019 RFS obligations from March 31, 2020, to November 30, 2021,
because litigation pending before the United States Supreme Court is
expected to resolve legal questions regarding some small refineries'
eligibility to receive annual exemptions from their 2019 regulatory
obligations. EPA is also extending the regulatory deadline for all
obligated parties to comply with their 2020 RFS obligations, from March
31, 2021, to January 31, 2022, which is required because of agency
delay in promulgating future RFS compliance obligations and the
corresponding impact on compliance decisions. These actions mean any
delay in the effectiveness of this final rule past March 31, 2021,
would result in confusion among regulated entities regarding their
compliance obligations.
Does this action apply to me?
Entities potentially affected by this rule are those involved with
the production, distribution, and sale of transportation fuels,
including gasoline, diesel, and renewable fuels such as ethanol,
biodiesel, renewable diesel, and biogas. Potentially affected
categories include:
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Category NAICS \1\ code Examples of potentially affected entities
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Industry..................................... 324110 Petroleum refineries.
Industry..................................... 325193 Ethyl alcohol manufacturing.
Industry..................................... 325199 Other basic organic chemical manufacturing.
Industry..................................... 424690 Chemical and allied products merchant wholesalers.
Industry..................................... 424710 Petroleum bulk stations and terminals.
Industry..................................... 424720 Petroleum and petroleum products merchant wholesalers.
Industry..................................... 221210 Manufactured gas production and distribution.
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Industry..................................... 454319 Other fuel dealers.
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\1\ North American Industry Classification System (NAICS).
This table is not intended to be exhaustive, but rather provides a
guide for readers regarding entities likely to be affected by this
action. This table lists the types of entities that EPA is now aware
could potentially be affected by this action. Other types of entities
not listed in the table could also be affected. To determine whether
your entity would be affected by this action, you should carefully
examine the applicability criteria in 40 CFR part 80. If you have any
questions regarding the applicability of this action to a particular
entity, consult the person listed in the FOR FURTHER INFORMATION
CONTACT section.
Outline of this Preamble
I. Background and Extension of Deadlines
A. Extension of the 2019 RFS Compliance Deadline for Small
Refineries
B. Extension of the 2020 RFS Compliance Deadline for All
Obligated Parties
C. Corresponding Attest Engagement Report Deadlines
II. Statutory and Executive Order Reviews
A. Executive Order 12866: Regulatory Planning and Review and
Executive Order 13563: Improving Regulation and Regulatory Review
B. Paperwork Reduction Act (PRA)
C. Regulatory Flexibility Act (RFA)
D. Unfunded Mandates Reform Act (UMRA)
E. Executive Order 13132: Federalism
F. Executive Order 13175: Consultation and Coordination With
Indian Tribal Governments
G. Executive Order 13045: Protection of Children From
Environmental Health Risks and Safety Risks
H. Executive Order 13211: Actions Concerning Regulations That
Significantly Affect Energy Supply, Distribution, or Use
I. National Technology Transfer and Advancement Act (NTTAA) and
1 CFR Part 51
J. Executive Order 12898: Federal Actions To Address
Environmental Justice in Minority Populations and Low-Income
Populations
K. Congressional Review Act (CRA)
III. Statutory Authority
I. Background and Extension of Deadlines
In January 2021, EPA proposed amendments to the RFS regulations to
extend the deadline for obligated parties to demonstrate compliance
with their 2019 and 2020 RFS obligations.\1\ We are finalizing the
amendments as proposed to extend the deadlines for small refineries to
submit reports demonstrating compliance with their 2019 RFS obligations
and their corresponding attest engagement reports. We are also
finalizing amendments to extend the deadlines for all obligated parties
to submit reports demonstrating compliance with their 2020 RFS
obligations and their corresponding attest engagement reports. Finally,
in response to stakeholder feedback, we are also extending the 2021
attest engagement report deadline for all obligated parties.
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\1\ See 86 FR 3928 (January 15, 2021).
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For small refineries, we are extending the 2019 compliance deadline
in light of the continued uncertainty surrounding small refinery
exemptions (SREs) under the RFS program.\2\ We are finalizing a 2019
compliance deadline for small refineries of November 30, 2021, and an
attest engagement report deadline of June 1, 2022. For the 2020
compliance year, we are extending the compliance deadline for all
obligated parties because we have not yet promulgated an annual
rulemaking establishing the 2021 RFS standards. We are finalizing a
2020 compliance deadline for all obligated parties of January 31, 2022,
and an attest engagement report deadline of June 1, 2022. Finally, for
the 2021 compliance year, we are extending the attest engagement report
deadline for obligated parties to September 1, 2022. These new
deadlines are summarized in Table I.A-1 below.
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\2\ The Renewable Fuel Standard (RFS) program, established under
Clean Air Act (CAA) section 211(o), requires a certain volume of
renewable fuel to replace or reduce the quantity of petroleum-based
transportation fuel, heating oil, or jet fuel used in the United
States. Small refineries may petition EPA annually for exemption
from their RFS obligations under CAA section 211(o)(9)(B). For more
information about small refinery exemptions (SREs), see https://www.epa.gov/fuels-registration-reporting-and-compliance-help/rfs-small-refinery-exemptions.
Table I.A-1--Original and Revised Annual Compliance and Attest Engagement Reporting Deadlines for Obligated Parties for the 2019 (as Applicable), 2020,
and 2021 Compliance Years
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Original annual compliance Revised annual compliance Original attest engagement Revised attest engagement
Regulated party category deadline deadline reporting deadline reporting deadline
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2019 Compliance Year
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Small refineries............... March 31, 2020............... November 30, 2021........... June 1, 2020................ June 1, 2022.
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2020 Compliance Year
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Obligated parties.............. March 31, 2021............... January 31, 2022............ June 1, 2021................ June 1, 2022.
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2021 Compliance Year
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Obligated parties.............. March 31, 2022 (unchanged) June 1, 2022................ September 1, 2022.
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Obligated party commenters were generally supportive of our
proposal to extend the compliance deadlines, although some suggested
that additional compliance deadline extensions would be helpful. In
contrast, biofuels industry groups suggested extensions were either not
justified or excessive in length. We also received comments from
stakeholders involved in the attest engagement process who provided
feedback on the scope and sequencing
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of attest report deadline extensions. We have considered these
comments, and in some cases, adjusted our regulations in response to
the comments.\3\
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\3\ Further discussion of the comments received, and our
responses to them, can be found in the Response to Comments
document, available in the docket for this action.
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A. Extension of the 2019 RFS Compliance Deadline for Small Refineries
The RFS regulations establish deadlines for obligated parties with
renewable volume obligations (RVOs) to submit annual compliance
demonstration reports to EPA, and later deadlines for the same parties
to submit associated attest engagement reports. Under existing RFS
regulations, obligated parties must submit compliance demonstration
reports for each calendar year by March 31 of the following year, and
associated attest engagements by June 1 of the following year.\4\ In
this action, we are revising certain reporting deadlines applicable to
the 2019, 2020, and 2021 compliance years.
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\4\ See 40 CFR 80.1451(a) and 80.1464(d).
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On January 24, 2020, the U.S. Court of Appeals for the Tenth
Circuit issued a decision in Renewable Fuels Association (RFA) v. EPA
invalidating several SREs granted by EPA.\5\ The small refineries whose
SREs were invalidated by the court in the RFA case sought rehearing
from the Tenth Circuit, which was denied on April 7, 2020.\6\ Thus, the
Tenth Circuit's decision was not final until after the 2019 compliance
reporting deadline had already passed on March 31, 2020. On September
4, 2020, the small refinery intervenors in that suit filed a petition
for a writ of certiorari from the U.S. Supreme Court, which was granted
on January 8, 2021, in HollyFrontier v. RFA.\7\ Briefing in that case
is ongoing, and oral argument is scheduled for April 27, 2021. The
Supreme Court's decision in HollyFrontier has the potential to affect
the availability of SREs. Due to the resulting uncertainty, we do not
believe it would be appropriate to require small refineries to
demonstrate compliance with their 2019 obligations until the Supreme
Court renders a decision in HollyFrontier.\8\
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\5\ Renewable Fuels Ass'n v. EPA, 948 F.3d 1206 (10th Cir. 2020)
(RFA).
\6\ Order, RFA, No. 18-9533 (10th Cir. Apr. 7, 2020).
\7\ HollyFrontier Cheyenne Refining, LLC v. Renewable Fuels
Ass'n, No. 20-472 (U.S.).
\8\ EPA received a letter from the Small Refineries Coalition
dated July 30, 2020, requesting that EPA modify the 2019, 2020, and
2021 compliance deadlines and corresponding attest engagement
reporting deadlines. The letter suggests that uncertainty due to the
lack of 2019 and 2020 SRE decisions and the unknown 2021 RFS
standards ``make it practically impossible for small refineries to
plan for compliance.'' This letter is available in the docket for
this action.
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Therefore, we are finalizing our proposed extension of the 2019
compliance deadline for small refineries. We believe that it is
appropriate to do so only for small refineries because it is only the
compliance requirements of these parties that would be affected by the
outcome of the HollyFrontier case.\9\ All other obligated parties'
compliance obligations for 2019 remain the same regardless of the
HollyFrontier decision.
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\9\ Most small refineries currently have pending 2019 SRE
petitions before the agency. We are extending this flexibility to
all small refineries because others may elect to submit petitions in
the future.
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As stated in the proposed rule, EPA will allow small refineries to
revisit their compliance reports in the time period between
finalization of this rule and up to the new compliance date for 2019
established by this rulemaking. This means that if a small refinery
carried forward a deficit to demonstrate 2019 compliance by March 31,
2020, but later receives an SRE for 2019 or retires RINs \10\ in
accordance with its obligation, that initial decision to carry forward
a deficit will not constitute a carry-forward deficit (i.e., failing to
meet the requirement to retire sufficient RINs as described in 40 CFR
80.1427(a)(1)) that would make the small refinery ineligible to do the
same for 2020 under 40 CFR 80.1427(b). Small refineries that did not
submit a compliance report by March 31, 2020, will need to submit a
compliance report to comply with the new November 30, 2021, compliance
deadline, unless they receive an exemption for 100% relief of their RFS
compliance obligations.
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\10\ RINs, or renewable identification numbers, are credits
generated by renewable fuel producers and used for compliance with
RFS obligations. For more information about RINs, see https://www.epa.gov/renewable-fuel-standard-program/renewable-identification-numbers-rins-under-renewable-fuel-standard.
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This deadline extension applies only to those parties who meet the
definition of small refinery in CAA section 211(o)(1)(k) and 40 CFR
80.1441(e)(2)(iii) for the 2019 compliance year. Limiting the extension
in this way is appropriate because only small refineries' compliance
obligations are affected by the HollyFrontier case and it is consistent
with our eligibility requirements regarding SREs. We recognize that in
recent years we have determined that some parties who have petitioned
for SREs have been deemed ineligible by EPA, often due to the
refinery's throughput (i.e., more than 75,000 barrels of crude oil per
day) or the nature of their business (i.e., not a petroleum refinery).
The parties that EPA has found ineligible because they do not meet the
definition of small refinery in recent years will similarly not be
eligible for the compliance date extension for small refineries.
We note that all of the existing regulatory flexibilities for small
refineries--including the ability to satisfy up to 20 percent of their
2019 RVOs using 2018 carryover RINs under 40 CFR 80.1427(a)(5) and the
ability to carry forward a deficit from 2019 to 2020 if they did not
carry forward a deficit from 2018 under 40 CFR 80.1427(b)--will
continue to be available to them to demonstrate compliance for 2019 on
the new November 30, 2021, compliance deadline. This means that small
refineries that carried forward a deficit for 2019 in their initial
2019 compliance reports (filed in 2020) can reverse that decision in
new compliance reports and retain their ability to carry forward a
deficit for 2020. It also means that small refineries that did not
submit a 2019 compliance report by March 31, 2020, can also carry
forward a deficit for 2020. Finally, small refineries can either carry
forward a deficit for 2019 (if they did not do so for 2018) or for 2020
(if they do not do so for 2019). Due to the ongoing litigation, we take
no position on the availability of SREs for the 2019 compliance year,
but refer stakeholders to EPA's announcement on February 24, 2021,
regarding the HollyFrontier case.\11\
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\11\ Available at: https://www.epa.gov/renewable-fuel-standard-program/epa-signals-new-position-small-refinery-exemptions.
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B. Extension of the 2020 RFS Compliance Deadline for All Obligated
Parties
We are also finalizing the proposed modification of the 2020
compliance deadline for all obligated parties to January 31, 2022. We
are doing so because EPA has not yet proposed the 2021 RFS standards,
including applicable volumes, and we recognize the importance to
obligated parties of planning their compliance for a given calendar
year by understanding their obligations for the years before and
after.\12\ This is particularly true given the two-year ``lifespan''
for RINs, such that 2020 RINs can be used for compliance with either
2020 or 2021 obligations. Compliance obligations for
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2021 will remain unknown until EPA finalizes the 2021 standards.
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\12\ For discussion of obligated parties' interest in such
extensions in past actions, see 80 FR 33099, 33149 (June 10, 2015)
and 78 FR 49794, 49823 (August 15, 2013).
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We are also modifying the 2020 compliance deadline to allow small
refineries who have not yet demonstrated compliance with their 2019
obligations sufficient time between each year's compliance obligation
demonstration. Modifying the 2020 compliance deadline to a date after
the 2019 compliance deadline for small refineries will allow for
complete 2019 compliance by all obligated parties, including these
small refineries, prior to having to demonstrate 2020 compliance.
Requiring full compliance with the 2019 standards prior to the 2020
compliance deadline will provide all obligated parties and market
participants with an accurate picture of the RIN market, including the
availability of 2019 carryover RINs to comply with 2020 standards.
We are finalizing the proposed 2020 compliance date of January 31,
2022, for all obligated parties. This deadline allows several things to
occur prior to that compliance date. First, it allows small refineries
to complete compliance with their 2019 obligations. Second, it provides
60 days between the 2019 and 2020 compliance deadlines to allow for
obligated parties to make additional RIN acquisitions, transfers,
transactions, and retirements prior to the 2020 compliance deadline.
Finally, this deadline provides 60 days between 2020 and 2021
compliance deadlines, allowing the 2021 compliance deadline to remain
on March 31, 2022, as currently prescribed in our regulations.\13\
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\13\ See 40 CFR 80.1451.
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C. Corresponding Attest Engagement Report Deadlines
We are finalizing the proposed changes to the deadlines for attest
engagement reports required under 40 CFR 80.1464(g) for small
refineries for 2019 compliance demonstrations and for all obligated
parties for 2020 compliance demonstrations. In addition, we are also
adopting a change to the 2021 attest engagement reporting deadline for
all obligated parties to ensure enough time for attest auditors to
reasonably conduct the 2019, 2020, and 2021 attest engagement reports;
this change is supported by stakeholder feedback on the proposed rule
and consideration of the administrative complications that will
accompany the attest engagement compliance and reporting deadline
extensions being finalized in this rule. However, after consideration
of public comments received, we are not finalizing the proposed changes
to the 2020 attest engagement reporting deadline for RIN-generating
renewable fuel producers, RIN-generating importers of renewable fuel,
and other parties owning RINs, for the reasons explained below.
For small refineries, given the short period of time between when
small refineries will have to demonstrate compliance with their 2019
and 2020 obligations, we do not believe it is feasible for them to
conduct an attest engagement for 2019 between the new 2019 and 2020
compliance deadlines. Therefore, we are finalizing the requirement that
small refineries conduct their 2019 attest engagement by June 1, 2022.
For all obligated parties, we are also finalizing that the 2020
attest engagement reporting deadline be June 1, 2022. We believe this
will provide all obligated parties with the time necessary to conduct
their attest engagements in a timely manner and on a similar schedule.
Because attest engagements are based on the information in the
previously submitted compliance reports, sequencing the attest
engagement to occur after the compliance deadline is a reasonable
approach. We believe that this sequencing of reports, and the time
allowed between them, will allow obligated parties to proceed to
demonstrate compliance with both their 2019 and 2020 RVOs in a logical
and orderly fashion with all relevant information available and with
sufficient intervening time so as not to pose an increased burden.
For the 2021 compliance year, we are extending the attest
engagement reporting deadline for all obligated parties to September 1,
2022. We agree with feedback received from stakeholders who prepare
attest engagement reports for obligated parties that it would be useful
to stagger attest engagement deadlines to accommodate the staggered
nature of the annual compliance deadlines and so as not to overwhelm
auditors and processes for preparing and submitting reports.\14\ This
stakeholder highlighted concerns regarding the proposed requirement
that the 2019 (for small refineries), 2020, and 2021 attest report
deadlines would fall on the same date, which would almost certainly
mean that the limited number of attest auditors that perform these
services for obligated parties would not have enough time to perform
the audits and prepare the reports, thereby creating an administrative
bottleneck.\15\ Another commenter recommended that we maintain at least
90 days between respective annual compliance deadlines and annual
attest engagement reporting deadlines.\16\ We agree with these comments
and believe providing an additional three months for 2021 attest
engagements will provide auditors a reasonable amount of time to
perform the audits. This change also will not impact obligated parties'
plans and actions to comply with their RFS obligations, since the
attest engagements are after-the-fact reports summarizing those
compliance measures.
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\14\ See ``External Party Meeting Log for RFS Compliance Date
Extension Rule,'' available in the docket for this action.
\15\ See also comments from Weaver suggesting staggered attest
report dates for 2019-2021 (Docket Item No. EPA-HQ-OAR-2020-0725--
0011.
\16\ See comments from AFPM (Docket Item No. EPA-HQ-OAR-2020-
0725-0023).
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In contrast, we do not believe that requiring small refineries to
submit both their 2019 and 2020 attest engagement reports by June 1,
2022, will create much additional effort for attest auditors due to the
relatively low number of small refineries and the fact that all other
obligated parties have already submitted their 2019 attest engagement
reports, which were due on June 1, 2020.
In response to public comment, we are not finalizing the proposed
changes to the deadline for 2020 attest engagement reports for RIN-
generating renewable fuel producers, RIN-generating importers of
renewable fuel, and other parties owning RINs. A commenter stated that
such a deadline extension was unnecessary because all the records and
reports needed to perform the attest audits and prepare the attest
engagement reports for these parties are already available and not
dependent on the compliance deadlines for obligated parties. The
commenter highlighted concern that attest auditors may already be
stretched to provide sufficient time and resources to complete all
audits in such a short window for obligated parties, and there was no
need to compound this situation by extending the attest audit deadlines
for these parties and we agree with these comments. Additionally, based
on our experience overseeing compliance with reporting deadlines, we
believe we should maintain existing reporting deadlines when possible,
as this provides regulated parties with regulatory certainty.
Therefore, we are maintaining the 2020 attest engagement reporting
deadline of June 1, 2021, for RIN-generating renewable fuel producers,
RIN-generating importers of renewable fuel, and other parties owning
RINs.\17\ We also encourage
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parties required to submit annual attest engagement reports to submit
those reports early, if possible, as this may help attest auditors
better sequence their work and ensure that reports are submitted on
time.
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\17\ See 40 CFR 80.1464(d).
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Finally, we note that we intend to provide additional reporting
instructions on our fuels reporting website for the attest engagement
reports prior to the revised deadlines.\18\
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\18\ See https://www.epa.gov/fuels-registration-reporting-and-compliance-help/program-specific-instructions-attest-engagements.
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We commonly post helpful and detailed information that will assist
parties in submitting compliance reports, including attest engagement
reports, to our website and we encourage them to use our website as a
resource.
II. Statutory and Executive Order Reviews
Additional information about these statutes and Executive Orders
can be found at http://www.epa.gov/laws-regulations/laws-and-executive-orders.
A. Executive Order 12866: Regulatory Planning and Review and Executive
Order 13563: Improving Regulation and Regulatory Review
This action is not a significant regulatory action and was
therefore not submitted to the Office of Management and Budget (OMB)
for review.
B. Paperwork Reduction Act (PRA)
This action does not impose any new information collection burden
under the PRA. OMB has previously approved the information collection
activities contained in the existing regulations and has assigned OMB
control number 2060-0725 and 2060-0723. This action only makes a one-
time change in the compliance dates for certain regulated parties and
adjusts the due date of their compliance reports and attest engagements
to reflect this change. It does not change the information to be
collected or increase the frequency of collection.
C. Regulatory Flexibility Act (RFA)
I certify that this action will not have a significant economic
impact on a substantial number of small entities under the RFA. In
making this determination, the impact of concern is any significant
adverse economic impact on small entities. An agency may certify that a
rule will not have a significant economic impact on a substantial
number of small entities if the rule relieves regulatory burden, has no
net burden or otherwise has a positive economic effect on the small
entities subject to the rule. This action extends the RFS compliance
deadlines. We do not anticipate that there will be any costs associated
with these changes. We have therefore concluded that this action will
have no regulatory burden for all directly regulated small entities.
D. Unfunded Mandates Reform Act (UMRA)
This action does not contain an unfunded mandate of $100 million or
more as described in UMRA, 2 U.S.C. 1531-1538, and does not
significantly or uniquely affect small governments. This action imposes
no enforceable duty on any state, local or tribal governments.
Requirements for the private sector do not exceed $100 million in any
one year.
E. Executive Order 13132: Federalism
This action does not have federalism implications. It will not have
substantial direct effects on the states, on the relationship between
the national government and the states, or on the distribution of power
and responsibilities among the various levels of government.
F. Executive Order 13175: Consultation and Coordination With Indian
Tribal Governments
This action does not have tribal implications as specified in
Executive Order 13175. This rule only affects RFS obligated parties.
Thus, Executive Order 13175 does not apply to this action.
G. Executive Order 13045: Protection of Children From Environmental
Health Risks and Safety Risks
EPA interprets Executive Order 13045 as applying only to those
regulatory actions that concern environmental health or safety risks
that EPA has reason to believe may disproportionately affect children,
per the definition of ``covered regulatory action'' in section 2-202 of
the Executive Order. This action is not subject to Executive Order
13045 because it does not concern an environmental health risk or
safety risk.
H. Executive Order 13211: Actions Concerning Regulations That
Significantly Affect Energy Supply, Distribution, or Use
This action is not subject to Executive Order 13211, because it is
not a significant regulatory action under Executive Order 12866.
I. National Technology Transfer and Advancement Act (NTTAA) and 1 CFR
Part 51
This action does not involve technical standards.
J. Executive Order 12898: Federal Actions To Address Environmental
Justice in Minority Populations and Low-Income Populations
The EPA believes that this action is not subject to Executive Order
12898 (59 FR 7629, February 16, 1994) because it does not create
disproportionately high and adverse human health or environmental
effects on minority and low-income populations.
K. Congressional Review Act (CRA)
This action is subject to the CRA, and the EPA will submit a rule
report to each House of the Congress and to the Comptroller General of
the United States. This action is not a ``major rule'' as defined by 5
U.S.C. 804(2).
III. Statutory Authority
Statutory authority for this action comes from section 211(o) of
the Clean Air Act, 42 U.S.C. 7545(o).
List of Subjects in 40 CFR Part 80
Environmental protection, Administrative practice and procedure,
Air pollution control, Diesel fuel, Fuel additives, Gasoline, Imports,
Oil imports, Penalties, Petroleum, Renewable fuel, Reporting and
recordkeeping requirements.
Michael Regan,
Administrator.
For the reasons set forth in the preamble, EPA amends 40 CFR part
80 as follows:
PART 80--REGISTRATION OF FUELS AND FUEL ADDITIVES
0
1. The authority citation for part 80 continues to read as follows:
Authority: 42 U.S.C. 7414, 7521, 7542, 7545, and 7601(a).
Subpart M--Renewable Fuel Standard
0
2. Amend Sec. 80.1451 by adding paragraphs (a)(1)(xiv)(E) and (F) to
read as follows:
Sec. 80.1451 What are the reporting requirements under the RFS
program?
(a) * * *
(1) * * *
(xiv) * * *
(E) For obligated parties that meet the requirements for a small
refinery under Sec. 80.1441(e)(2)(iii), for the 2019 compliance year,
annual compliance
[[Page 17078]]
reports must be submitted no later than November 30, 2021.
(F) For obligated parties, for the 2020 compliance year, annual
compliance reports must be submitted no later than January 31, 2022.
* * * * *
0
3. Amend Sec. 80.1464 by adding paragraphs (g)(7), (8) and (9) to read
as follows:
Sec. 80.1464 What are the attest engagement requirements under the
RFS program?
(g) * * *
(7) For obligated parties that meet the requirements for a small
refinery under Sec. 80.1441(e)(2)(iii), for the 2019 compliance year,
reports required under this section must be submitted to the EPA no
later than June 1, 2022.
(8) For obligated parties, for the 2020 compliance year, reports
required under this section must be submitted to the EPA no later than
June 1, 2022.
(9) For obligated parties, for the 2021 compliance year, reports
required under this section must be submitted to the EPA no later than
September 1, 2022.
* * * * *
[FR Doc. 2021-06336 Filed 3-30-21; 8:45 am]
BILLING CODE 6560-50-P