premise: EPA's analysis indicates that the first year, 60 percent (2,895) of the small entities will expend less than 1 percent of their annual revenue for the rule's compliance costs, 12 percent (569) will expend between 1 percent and 3 percent, and 119 or 2 percent will expend 3 percent or more of their annual revenues for compliance.
hypothesis: The EPA's rule is extremely expensive to comply with.