5696 Federal Register / Vol. 87, No. 22 / Wednesday, February 2, 2022 / Rules and Regulations 

Infants and children, Inventions and 

patents, Parking, Penalties, Postal 

Service, Privacy, Reporting and 

recordkeeping requirements, Seals and 

insignia, Security measures, Wages. 

Signing Authority 

Denis McDonough, Secretary of 

Veterans Affairs, approved this 

document on December 2, 2021, and 

authorized the undersigned to sign and 

submit the document to the Office of the 

Federal Register for publication 

electronically as an official document of 

the Department of Veterans Affairs. 

Jeffrey M. Martin, 

Assistant Director, Office of Regulation Policy 

& Management, Office of General Counsel, 

Department of Veterans Affairs. 

For the reasons stated in the 

preamble, the Department of Veterans 

Affairs amends 38 CFR part 1 as set 

forth below: 

PART 1—GENERAL PROVISIONS 

■ 1. The authority citation for part 1 is 

revised to read as follows: 

Authority: 31 U.S.C. 3711(e); 38 U.S.C. 

501, 5701(g) and (i); 38 U.S.C. 5320. 

■ 2. Amend § 1.916 by revising 

paragraph (c) to read as follows: 

§ 1.916 Disclosure of debt information to 

consumer reporting agencies (CRA). 

* * * * * 

(c) Subject to the conditions set forth 

in this paragraph (c) and paragraph (d) 

of this section, information concerning 

individuals may be disclosed to 

consumer reporting agencies for 

inclusion in consumer reports 

pertaining to the individual, or for the 

purpose of locating the individual. 

Disclosure of the fact of indebtedness 

will be made if the individual fails to 

respond in accordance with written 

demands for repayment, or refuses to 

repay a debt to the United States. In 

making any disclosure under this 

section, VA will provide consumer 

reporting agencies with sufficient 

information to identify the individual, 

including the individual’s name, 

address, if known, date of birth, VA file 

number, and Social Security number. 

(1) The Secretary has established a 

minimum threshold for a debt, arising 

from a benefit administered by the 

Under Secretary for Benefits or Under 

Secretary for Health, that the Secretary 

will report to a consumer reporting 

agency under 31 U.S.C. 3711. 

(2) VA will only report those debts 

that meet the following standards: 

(i) The debt is classified as currently 

not collectible. For purposes of this 

paragraph (c)(2)(i), the debt is currently 

not collectible if VA has exhausted 

available collection efforts, including, as 

appropriate, referrals for administrative 

offset and enforced collection; 

(ii) The debt is not owed by an 

individual who is determined by VA to 

be catastrophically disabled or has 

reported to VA a gross household 

income below the applicable 

geographically adjusted income limits 

that would entitle a VA beneficiary to 

cost-free health care, medications and/ 

or beneficiary travel; and 

(iii) The outstanding debt amount is 

over $25, or such higher amount VA 

may from time to time prescribe, in 

accordance with § 1.921. 

(3) The minimum threshold set forth 

in this paragraph (c) will not apply if 

there is an indication of fraud, 

misrepresentation, or bad faith on the 

part of the individual in connection 

with the debt. 

* * * * * 

[FR Doc. 2022–01496 Filed 2–1–22; 8:45 am] 

BILLING CODE 8320–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 80 

[EPA–HQ–OAR–2021–0793; FRL–8521.1– 

01–OAR] 

RIN 2060–AV57 

Renewable Fuel Standard (RFS) 

Program: Extension of Compliance 

and Attest Engagement Reporting 

Deadlines 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

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 reporting 

deadline and the associated attest 

engagement reporting deadline for the 

2019 compliance year for small 

refineries only. Second, EPA is 

extending the RFS compliance reporting 

deadline and the associated attest 

engagement reporting deadline for the 

2020, 2021, and 2022 compliance years 

for all obligated parties. Finally, EPA is 

changing the way in which future RFS 

compliance and attest engagement 

reporting deadlines are determined. 

DATES:

Effective date: The amendatory 

instructions in this final rule are 

effective on January 31, 2022. 

Operational dates: For operational 

purposes under the Clean Air Act 

(CAA), this final rule is effective as of 

January 27, 2022. 

ADDRESSES: EPA has established a 

docket for this action under Docket ID 

No. EPA–HQ–OAR–2021–0793. 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., confidential business 

information (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 https:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: For 

questions regarding this action, contact 

Karen Nelson, Office of Transportation 

and Air Quality, Compliance Division, 

Environmental Protection Agency, 2000 

Traverwood Drive, Ann Arbor, MI 

48105; telephone number: (734) 214– 

4657; email address: nelson.karen@

epa.gov. 

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 

section 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 


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1This action postdates the previous 2019 

compliance reporting deadline of November 30, 

2021 (86 FR 17073, 17074; April 1, 2021). 

2 86 FR 70999 (December 14, 2021) (hereinafter 

‘‘the Proposed SRE Denial’’). 

3 86 FR 72436 (December 21, 2021) (hereinafter 

‘‘the 2020–2022 rule’’). 

4See 40 CFR 80.1451(a) and 80.1464(d). 

5 86 FR 17073 (April 1, 2021). 

6 Id. 

7 86 FR 67419 (November 26, 2021). 

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 effective upon 

signature because they relieve a 

restriction by extending the 2019–2022 

compliance reporting deadlines (and 

associated attest engagement report 

deadlines) ahead of the otherwise 

imminent 2020 and 2021 compliance 

reporting deadlines (January 31, 2022, 

and March 31, 2023, respectively), 

thereby providing obligated parties with 

additional time to demonstrate 

compliance.1 There is additionally good 

cause for immediate implementation of 

these provisions such that they are 

effective in advance of the finalization 

of two different but related RFS actions, 

as this will ensure regulated parties 

have clarity on their present and future 

RFS obligations before they are required 

to demonstrate compliance for the years 

at issue. First, EPA has proposed to 

deny all pending small refinery 

exemption (SRE) petitions, including 29 

petitions for 2019.2 There is therefore 

good cause for this action to be effective 

upon signature to extend the regulatory 

deadline for small refineries to comply 

with their 2019 obligations (previously 

November 30, 2021) because EPA 

believes that the most equitable 

approach for the small refineries that 

have pending SRE petitions is to take 

final action on those petitions before 

small refineries are required to comply 

with their 2019 obligations. Second, 

EPA has proposed to revise the 2020 

standards as well as to establish the 

2021 and 2022 standards.3 There is good 

cause for this action to be effective upon 

signature to relieve regulated entities of 

the requirement to comply with their 

2020 obligations that may be modified 

by the final 2020–2022 rule; any delay 

in the effectiveness of this action past 

January 31, 2022, would result in 

confusion among regulated entities 

regarding the timing of their compliance 

obligations. 

Does this action apply to me? 

Entities potentially affected by this 

final 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: 

Category NAICS1

code 

Examples of 

potentially 

affected entities 

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. 

Industry .... 454319 Other fuel dealers. 

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. 

Table of Contents 

I. Background and Extension of Deadlines 

A. Extension of the 2019 RFS Compliance 

Reporting Deadline for Small Refineries 

B. Extension of the 2020, 2021, and 2022 

RFS Compliance Reporting Deadline for 

All Obligated Parties 

C. Corresponding Attest Engagement 

Reporting Deadlines 

D. Annual Compliance and Attest 

Engagement Reporting Deadlines Based 

on Effective Date 

E. Severability 

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 

The RFS regulations establish 

deadlines for obligated parties with 

renewable volume obligations (RVOs) to 

submit annual compliance reports to 

EPA, and later deadlines for the same 

parties to submit associated attest 

engagement reports. Under the previous 

RFS regulations, obligated parties 

needed to submit compliance reports for 

each calendar year by March 31 of the 

following year and the associated attest 

engagements by June 1 of the following 

year.4 On April 1, 2021, EPA extended 

the deadlines for small refineries to 

demonstrate compliance with their 2019 

RFS obligations and for all obligated 

parties to demonstrate compliance with 

their 2020 RFS obligations.5 In that 

same action, we also extended the 

deadlines for the corresponding attest 

engagements reports.6

On November 26, 2021, we again 

proposed to extend certain reporting 

deadlines applicable to the 2019 and 

2020 compliance years, and additionally 

to extend certain reporting deadlines for 

the 2021 compliance year, due to 

continued delay in the promulgation of 

the 2021 and 2022 standards and 

uncertainty around EPA’s SRE policy.7

Following this proposal, on December 

14, 2021, we issued the Proposed SRE 

Denial, proposing to deny all pending 

SRE petitions. And on December 21, 

2021, we proposed the 2020–2022 rule 

to establish the 2021 and 2022 standards 

and to modify the 2020 standards. 

Table I–1 summarizes the new annual 

compliance and attest engagement 

reporting deadlines for the 2019–2022 

compliance years that EPA is finalizing. 


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8Further 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. 

9Further discussion of the comments received on 

the automatic reporting deadline extensions, and 

our responses to them, can be found in section 3 

of the Response to Comments document, available 

in the docket for this action. 

10The effective date of 2021 standards is 

generally expected to be 60 days after publication 

of the action establishing the standards in the 

Federal Register. 

11EPA currently has before it over 60 SRE 

petitions for 2019–2021. 

12A small refinery may petition EPA for an 

exemption from its RFS obligations under 40 CFR 

80.1441(e)(2). 

13Table I.C–1 illustrates this example deadline 

for 2019 based on an effective date of July 14, 2022. 

Obligated party commenters generally 

supported our proposal to extend the 

compliance deadlines, although some 

suggested that longer compliance 

deadline extensions would be helpful. 

In contrast, biofuels industry groups 

opposed our proposal and suggested 

that extensions were not necessary or 

disruptive to the program. We have 

considered these comments, and in 

some cases (i.e., 2022 deadlines), 

slightly adjusted our regulations in 

response to the comments.8

TABLE I–1—SUMMARY OF RFS ANNUAL COMPLIANCE AND ATTEST ENGAGEMENT REPORTING DEADLINES FOR OBLIGATED

PARTIES FOR 2019–2022 

Compliance 

year Obligated party Annual compliance reporting deadline 

Attest engagement 

reporting deadline 

2019 ............... All obligated parties (except small refineries).March 31, 2020 .................................................... June 1, 2020. 

2019 ............... Small refineries ............. Next quarterly reporting deadline a after the effective date of the 2021 standards.Next June 1 annual attest engagement reporting 

deadline after the 2019 compliance reporting 

deadline for small refineries. 

2020 ............... All obligated parties ...... Next quarterly reporting deadline after the 2019 

compliance reporting deadline for small refineries.

Next June 1 annual attest engagement reporting 

deadline after the 2020 compliance reporting 

deadline. 

2021 ............... All obligated parties ...... Next quarterly reporting deadline after the 2020 

compliance reporting deadline.

Next June 1 annual attest engagement reporting 

deadline after the 2021 compliance reporting 

deadline. 

2022 ............... All obligated parties ...... Next quarterly reporting deadline after either the 

effective date of the 2023 standards or the 

2021 compliance reporting deadline, whichever is later.

Next June 1 annual attest engagement reporting 

deadline after the 2022 compliance reporting 

deadline. 

aThe RFS quarterly reporting deadlines are March 31, June 1, September 1, and December 1, as specified in 40 CFR 80.1451(f)(2). 

We are also finalizing a new approach 

to setting reporting deadlines for 

obligated parties that will automatically 

establish the annual compliance and 

attest engagement reporting deadlines 

for a given compliance year based on 

the effective date of the subsequent 

compliance year’s standards, if such a 

date is after the March 31 regulatory 

deadline. We discuss this new approach 

in more detail in section I.D. Comments 

from both obligated parties and biofuels 

industry groups generally opposed the 

automatic extensions of the reporting 

deadlines. One obligated party 

commenter stated that an approach for 

automatic extensions should instead be 

considered as part of EPA’s upcoming 

‘‘Set Rule’’ for years 2023 and beyond. 

Biofuels industry groups stated that 

creating a system for automatic 

extensions of the reporting deadlines 

would disincentivize EPA from 

promulgating future-year standards on 

time. We have considered these 

comments, but we have concluded that 

having regulations in place that remove 

one source of uncertainty in the RFS 

program, were EPA to ever again be late 

in promulgating standards, is in the best 

interest of our implementation of the 

program, as it will render future 

rulemakings like this one to extend 

compliance deadlines unnecessary and 

prevent placing an unnecessary burden 

on obligated parties to prepare, submit, 

and then possibly retract and revise 

compliance reports for deadlines that 

were later extended. Therefore, we are 

finalizing our approach as proposed.9

A. Extension of the 2019 RFS 

Compliance Reporting Deadline for 

Small Refineries 

For small refineries, we are extending 

the 2019 compliance reporting deadline 

to the next quarterly reporting deadline 

after the effective date of the 2021 

standards, as proposed.10 In December 

2021, EPA proposed two RFS actions 

that, if finalized, are likely to affect 2019 

compliance for small refineries. First, in 

the 2020–2022 rule, we proposed to 

lower the existing 2020 standards. As 

explained in that proposal, this revision 

is justified by decreased transportation 

fuel demand due to the COVID–19 

pandemic and due to a potential change 

in approach to how EPA evaluates SRE 

petitions compared to the policy that 

was in place at the time the 2020 

standards were finalized. Second, in the 

Proposed SRE Denial, we proposed to 

deny all pending SRE petitions 

currently before EPA.11 The comment 

periods for these actions close after both 

the previous 2019 compliance deadline 

for small refineries and the previous 

2020 compliance deadline for all 

obligated parties. Because we have not 

yet made a final decision on the SRE 

petitions nor finalized changes to the 

2020 standards, and given the continued 

uncertainty surrounding SREs under the 

RFS program, we are finalizing our 

proposed extension of the 2019 

compliance deadline until the next 

quarterly reporting deadline after the 

2021 standards become effective.12 We 

note also that, if we adjust the 2020 

standards downward as proposed in the 

2020–2022 rule, additional Renewable 

Identification Numbers (RINs) will 

likely become available in the 

marketplace for small refineries to 

demonstrate compliance with their 2019 

obligations. 

As an example of the potential timing 

of this deadline, if the final rule 

establishing the 2021 standards is 

published in the Federal Register on 

May 15, 2022, then the effective date of 

the 2021 standards would be 60 days 

later on July 14, 2022, and the 2019 

compliance reporting deadline for small 

refineries would be September 1, 2022, 

because that would be the next quarterly 

reporting deadline after the effective 

date of the 2021 standards.13 We are 


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14Renewable Fuels Ass’n v. EPA, 948 F.3d 1206 

(10th Cir. 2020) (RFA). 15Order, RFA, No. 18–9533 (10th Cir. Apr. 7, 

2020). 16HollyFrontier Cheyenne Refining, LLC v. 

Renewable Fuels Ass’n, 114 S.Ct. 2172 (2021). 

17 Id. at 2181. 

18The 2019 compliance and attest engagement 

reporting deadlines were March 31, 2020, and June 

1, 2020, respectively. 

tying the 2019 compliance reporting 

deadline to the effective date of the 2021 

standards to allow for the proper 

sequencing of deadlines such that 2019 

compliance will be complete prior to 

2020 compliance, and 2020 compliance 

will be complete prior to 2021 

compliance, given the continued delay 

in promulgating the 2021 standards. As 

noted earlier, we proposed to revise the 

2020 standards in the 2020–2022 rule; 

thus, the 2020 standards may be revised 

along with the promulgation of the 2021 

standards. The compliance schedule 

finalized in this action sequences the 

2019 and 2020 compliance reporting 

deadlines to eliminate the need for 

small refineries to demonstrate 

compliance with their 2020 obligations 

before EPA takes a final action on 

revising the 2020 standards. 

On January 24, 2020, the U.S. Court 

of Appeals for the Tenth Circuit issued 

a decision in Renewable Fuels 

Association v. EPA (RFA) invalidating 

on multiple grounds three SREs granted 

by EPA.14 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, 2020.15 Thus, the Tenth 

Circuit’s decision was not final until 

after the 2019 compliance reporting 

deadline of March 31, 2020, had already 

passed. 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.16 On June 25, 2021, the Supreme 

Court issued its opinion in 

HollyFrontier.17 In line with this case 

law, EPA has proposed to deny all of the 

pending SRE petitions in the Proposed 

SRE Denial, but as the comment period 

for that action is still ongoing, EPA has 

not yet made a final decision and there 

remains uncertainty about the 

resolution of the 2019 and other 

pending SRE petitions at this time. 

Therefore, we believe it appropriate to 

extend the 2019 compliance reporting 

deadline for small refineries as 

proposed. Additionally, because we 

proposed to modify the 2020 standards 

in the 2020–2022 rule, RIN availability 

in the market is likely to change due to 

the two-year ‘‘lifespan’’ of RINs. 

Obligated parties may satisfy up to 20 

percent of their individual 2020 

obligations through the use of 2019 

RINs. If finalized, our proposed 

reductions to the 2020 volumes would 

likely result in additional 2019 RINs 

being available in the market as parties 

make adjustments to their RIN holdings. 

These 2019 RINs could thus become 

available to small refineries for 

compliance with their 2019 RFS 

obligations. We believe that it is 

appropriate to extend the 2019 

compliance reporting deadline only for 

small refineries because it is only their 

compliance requirements that have been 

affected by the recent HollyFrontier and 

RFA decisions. We are extending this 

flexibility to all small refineries 

regardless of whether they have an SRE 

petition for 2019 pending before EPA. 

All other obligated parties’ compliance 

obligation deadlines for 2019 have 

already passed and remain 

unchanged.18

We recognize that some small 

refineries have already submitted their 

2019 compliance reports. However, we 

will allow all small refineries to revisit 

their 2019 compliance reports before 

their new 2019 compliance reporting 

deadline. This means that if a small 

refinery carried forward a deficit to 

demonstrate compliance for 2019 by 

November 30, 2021, but later receives an 

SRE for 2019 or retires RINs in 

accordance with its RVOs, 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 November 30, 

2021, will need to submit a compliance 

report to comply with the new 2019 

compliance reporting deadline, unless 

they receive an exemption for 2019. 

This deadline extension will apply 

only to those parties who meet the 

definition of small refinery in Clean Air 

Act (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 and 

RFA opinions 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 2019 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)—continue to be available to 

them to demonstrate compliance for 

2019 by the new 2019 compliance 

reporting deadline. This means that 

small refineries that carried forward a 

deficit for 2019 in their initial 2019 

compliance reports (filed in 2020 or 

2021) 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 November 30, 2021, 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). 

B. Extension of the 2020, 2021, and 

2022 RFS Compliance Reporting 

Deadline for All Obligated Parties 

As proposed, we are finalizing the 

extension of the 2020 compliance 

reporting deadline for all obligated 

parties from January 31, 2022, to the 

next quarterly reporting deadline after 

the 2019 compliance reporting deadline 

for small refineries, and the extension of 

the 2021 compliance reporting deadline 

for all obligated parties from March 31, 

2022, to the next quarterly reporting 

deadline after the 2020 compliance 

reporting deadline. Also, in response to 

comments and in order to ensure proper 

sequencing of the compliance reporting 

deadlines, we are extending the 2022 

compliance reporting deadline for all 

obligated parties from March 31, 2023, 

to the next quarterly reporting deadline 

after either the effective date of the 2023 

standards or the 2021 compliance 

reporting deadline, whichever is later. 

We are doing so because EPA has not 

yet established the 2021 or 2022 

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 


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19For discussion of obligated parties’ interest in 

such extensions in past actions, see 80 FR 33100, 

33149–50 (June 10, 2015) and 78 FR 49794, 49823 

(August 15, 2013). 

20Table I.C–1 illustrates these example deadlines 

for 2020, 2021, and 2022 based on an effective date 

of July 14, 2022. 

21The reporting deadlines website is available at: 

https://www.epa.gov/fuels-registration-reportingand-compliance-help/reporting-deadlines-fuelprograms. 

after.19 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 

2021 and 2022 will remain unknown 

until EPA finalizes the 2021 and 2022 

standards. Additionally, EPA has 

proposed to modify the 2020 standards 

in the 2020–2022 rule. Delaying the 

2020 compliance deadline until after 

EPA completes its revision of the 2020 

standards would avoid unnecessary RIN 

retirements and corresponding 

unretirements due to potential 

modification of the standards. Finally, 

several commenters noted that it is 

likely that the 2022 compliance 

reporting deadline will be affected by 

the new sequencing of the 2019, 2020, 

and 2021 compliance reporting 

deadlines, and recommended that EPA 

take the same approach to extending the 

2022 deadline as for 2020 and 2021. We 

agree with the commenters and are 

extending the 2022 compliance 

reporting deadline as well. However, 

unlike 2019, 2020, and 2021, for 2022 

we have not yet proposed the 

subsequent year’s standards (i.e., the 

2023 standards). Therefore, we are 

establishing the 2022 compliance 

reporting deadline as the next quarterly 

reporting deadline after either the 

effective date of the 2023 standards or 

the 2021 compliance reporting deadline, 

whichever is later. This will ensure that 

obligated parties know their 2023 

obligations before complying with their 

2022 obligations, consistent with our 

approach for 2019–2021. 

These deadline extensions will allow 

proper sequencing of the compliance 

dates. It will allow small refineries to 

complete compliance with their 2019 

obligations before having to comply 

with their 2020 RFS obligations. It will 

also allow for obligated parties to make 

additional RIN acquisitions, transfers, 

transactions, and retirements prior to 

the compliance reporting deadlines by 

providing at least 60 days between each 

of the 2019–2022 compliance reporting 

deadlines. 

Using the prior example, if the final 

rule establishing the 2021 standards has 

an effective date of July 14, 2022, the 

2019 compliance reporting deadline for 

small refineries would be September 1, 

2022. Furthermore, by operation of law, 

under this scenario, the 2020 

compliance reporting deadline for all 

obligated parties would be December 1, 

2022, the 2021 compliance reporting 

deadline would be March 31, 2023, and 

the 2022 compliance reporting deadline 

would be June 1, 2023.20

C. Corresponding Attest Engagement 

Reporting Deadlines 

We are finalizing the deadline 

extension 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 and 2021 compliance 

demonstrations to the next June 1 

annual attest engagement reporting 

deadline after the applicable 2019–2021 

compliance reporting deadline. Also, in 

response to comments and in order to 

ensure proper sequencing of the attest 

engagement reporting deadlines, we are 

extending the 2022 attest engagement 

reporting deadline for all obligated 

parties from June 1, 2023, to the next 

June 1 annual attest engagement 

reporting deadline after the 2022 

compliance reporting deadline. Using 

the prior example where the final rule 

establishing the 2021 standards has an 

effective date of July 14, 2022, under 

this approach, the 2019 attest 

engagement reporting deadline for small 

refineries and the 2020 and 2021 attest 

engagement reporting deadline for all 

obligated parties would be due on June 

1, 2023, and the 2022 attest engagement 

reporting deadline for all obligated 

parties would be due on June 1, 2024. 

We are extending these attest 

engagement reporting deadlines to 

ensure enough time for attest auditors to 

reasonably conduct the 2019, 2020, 

2021, and 2022 attest engagement 

reports. Because the annual attest 

engagement reporting deadline occurs 

only once each year (June 1), it is likely 

that with the new compliance deadline 

extensions, several of the affected 2019, 

2020, 2021, and 2022 attest engagement 

reports will be due on the same June 1 

deadline (either in 2023 or 2024). This 

change will therefore minimize 

confusion and maximize efficiency for 

the attest auditors to conduct and 

prepare reports. 

Table I.C–1 illustrates the example 

deadlines for the 2019–2022 annual 

compliance and attest engagement 

reporting deadlines. Note that these 

dates do not represent the actual 

reporting deadlines, which will be 

based on the effective date of the 2021 

standards. We will post the actual 

reporting deadlines on our reporting 

deadlines website.21

TABLE I.C–1—EXAMPLE RFS ANNUAL COMPLIANCE AND ATTEST ENGAGEMENT REPORTING DEADLINES FOR OBLIGATED

PARTIES a

Compliance 

year Obligated party Annual compliance reporting deadline 

Attest 

engagement 

reporting 

deadline 

2019 ................ All obligated parties (except small refineries) ........... March 31, 2020 .......................................................... June 1, 2020. 

2019 ................ Small refineries .......................................................... September 1, 2022 .................................................... June 1, 2023. 

2020 ................ All obligated parties ................................................... December 1, 2022 ..................................................... June 1, 2023. 

2021 ................ All obligated parties ................................................... March 31, 2023 .......................................................... June 1, 2023. 

2022 ................ All obligated parties ................................................... June 1, 2023 .............................................................. June 1, 2024. 

aExample based on an effective date of July 14, 2022, for the final rule establishing the 2021 standards. 

D. Annual Compliance and Attest 

Engagement Reporting Deadlines Based 

on Effective Date 

For annual compliance and annual 

attest engagement reporting deadlines 

for 2023 and beyond, we are finalizing 

the same approach as that outlined 

above for 2019–2022. Under this 

approach, for 2023 and beyond, the 

annual compliance reporting deadline 

will be the latest date of the following: 

• March 31st of the subsequent 

calendar year; 


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Federal Register / Vol. 87, No. 22 / Wednesday, February 2, 2022 / Rules and Regulations 5701 

22 Information related to annual compliance and 

attest engagement reporting is available at: https:// 

www.epa.gov/fuels-registration-reporting-andcompliance-help/reporting-fuel-programs. The 

annual compliance and attest engagement reporting 

deadlines will be posted at: https://www.epa.gov/ 

fuels-registration-reporting-and-compliance-help/ 

reporting-deadlines-fuel-programs. 

• The next quarterly reporting

deadline after the effective date of the 

subsequent compliance year’s standards 

(typically 60 days after publication of 

the final rule in the Federal Register); 

or 

• The next quarterly reporting

deadline under 40 CFR 80.1451(f)(2) 

after the annual compliance reporting 

deadline for the prior compliance year. 

Under this approach, which is 

consistent with the proposal, the annual 

compliance reporting deadline will also 

be at least 60 days after publication of 

the subsequent year’s standards in the 

Federal Register and 60 days after the 

prior year’s compliance reporting 

deadline. This approach will also avoid 

EPA having to repeatedly extend 

compliance reporting deadlines for 

obligated parties should promulgation 

of the subsequent year’s standards be 

delayed, and will provide regulatory 

certainty for obligated parties. We will 

continue to strive to promulgate the 

standards for a given compliance year 

prior to the beginning of that year, and 

the provisions finalized in this action 

will apply only in the unusual 

circumstance where promulgation of the 

following year’s standards are 

significantly delayed. 

Similarly, for 2023 and beyond, we 

are tying the annual attest engagement 

reporting deadline to the effective date 

of the standards in the same manner as 

finalized for the 2019–2022 annual 

attest engagement reporting deadlines, 

which will make it the latest date of the 

following: 

• June 1 of the subsequent calendar

year; or 

• The next June 1 annual attest

engagement reporting deadline after the 

annual compliance reporting deadline. 

Under this approach, annual attest 

engagement reports will be due at least 

60 days after the annual compliance 

reporting deadline like under the 

current regulations. 

To help communicate the annual 

compliance and annual attest 

engagement reporting deadlines, we will 

also post the annual compliance and 

annual attest engagement reporting 

deadlines on our website.22

E. Severability

We intend for our action in this final

rule modifying the compliance reporting 

deadlines for 2019 for small refineries 

and 2020, 2021 and 2022 for all 

obligated parties, as well as the 

associated annual attest engagement 

reporting deadlines, to be severable 

from our modifications of the 

regulations relating to future 

compliance deadlines (i.e., for 

compliance years 2023 and beyond). 

II. Statutory and Executive Order

Reviews

Additional information about these 

statutes and Executive orders can be 

found at https://www.epa.gov/lawsregulations/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, EPA concludes that the 

impact of concern for this rule is any 

significant adverse economic impact on 

small entities and that the agency is 

certifying that this rulemaking will not 

have a significant economic impact on 

a substantial number of small entities if 

the rule has no net burden on the small 

entities subject to the rule. This action 

extends the RFS compliance and attest 

engagement reporting 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 net 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 establish an environmental health 

or safety standard. This action addresses 

the RFS compliance and attest 


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5702 Federal Register / Vol. 87, No. 22 / Wednesday, February 2, 2022 / Rules and Regulations 

engagement reporting deadlines and 

does not impact the standards 

themselves. 

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. 

Dated: January 27, 2022. 

Michael S. Regan, 

Administrator. 

For the reasons set forth in the 

preamble, EPA amends 40 CFR part 80 

as follows: 

PART 80—REGULATION OF FUELS 

AND FUEL ADDITIVES 

■ 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 

■ 2. Amend § 80.1451 by: 

■ a. Revising paragraph (a)(1) 

introductory text; 

■ b. Removing and reserving paragraph 

(a)(1)(xiv); 

■ c. Revising paragraph (f) introductory 

text; and 

■ d. Adding paragraph (f)(1) and 

headings for paragraphs (f)(2) and (3). 

The revisions and additions read as 

follows: 

§ 80.1451 What are the reporting 

requirements under the RFS program? 

(a) * * * 

(1) Annual compliance reports must 

include all the following information: 

* * * * * 

(f) Report submission deadlines. The 

submission deadlines for annual and 

quarterly reports are as follows: 

(1) Annual compliance reports—(i) 

Obligated parties. (A) Except as 

specified in paragraph (f)(1)(i)(B) of this 

section, for obligated parties, annual 

compliance reports must be submitted 

by whichever of the following dates is 

latest: 

(1) March 31 of the subsequent 

calendar year. 

(2) The next quarterly reporting 

deadline under paragraph (f)(2) of this 

section after the date the subsequent 

compliance year’s renewable fuel 

standards become effective in 

§ 80.1405(a). 

(3) The next quarterly reporting 

deadline under paragraph (f)(2) of this 

section after the annual compliance 

reporting deadline for the prior 

compliance year. 

(B)(1) For obligated parties that meet 

the requirements for a small refinery 

under § 80.1441(e)(2)(iii), for the 2019 

compliance year, annual compliance 

reports must be submitted no later than 

the next quarterly reporting deadline 

under paragraph (f)(2) of this section 

after the date the 2021 renewable fuel 

standards become effective in 

§ 80.1405(a). 

(2) For the 2020 compliance year, 

annual compliance reports must be 

submitted no later than the next 

quarterly reporting deadline in 

paragraph (f)(2) of this section after the 

deadline in paragraph (f)(1)(i)(B)(1) of 

this section. 

(3) For the 2021 compliance year, 

annual compliance reports must be 

submitted no later than the next 

quarterly reporting deadline in 

paragraph (f)(2) of this section after the 

deadline in paragraph (f)(1)(i)(B)(2) of 

this section. 

(4) For the 2022 compliance year, 

annual compliance reports must be 

submitted by whichever of the following 

dates is latest: 

(i) The next quarterly reporting 

deadline under paragraph (f)(2) of this 

section after the date the 2023 

renewable fuel standards become 

effective in § 80.1405(a). 

(ii) The next quarterly reporting 

deadline in paragraph (f)(2) of this 

section after the deadline in paragraph 

(f)(1)(i)(B)(3) of this section. 

(ii) All other parties. For all parties 

other than obligated parties, annual 

compliance reports must be submitted 

by March 31 of the subsequent year. 

(iii) Deadline publication. The annual 

compliance reporting deadline will be 

calculated in accordance with paragraph 

(f)(1)(i) of this section and published on 

EPA’s website. 

(2) Quarterly compliance reports. 

* * * 

(3) Report certification. * * * 

* * * * * 

■ 3. Amend § 80.1464 by: 

■ a. Revising paragraph (d); and 

■ b. Removing and reserving paragraph 

(g); and 

■ c. Removing paragraph (i)(3). 

The revision reads as follows: 

§ 80.1464 What are the attest engagement 

requirements under the RFS program? 

* * * * * 

(d) Report submission deadlines—(1) 

Obligated parties. (i) Except as specified 

in paragraph (d)(1)(ii) of this section, for 

obligated parties, annual attest 

engagement reports must be submitted 

to EPA by whichever of the following 

dates is latest: 

(A) June 1 of the subsequent calendar 

year. 

(B) The next June 1 annual attest 

engagement reporting deadline after the 

annual compliance reporting deadline 

under § 80.1451(f)(1)(i)(A). 

(ii)(A) For obligated parties that meet 

the requirements for a small refinery 

under § 80.1441(e)(2)(iii), for the 2019 

compliance year, annual attest 

engagement reports must be submitted 

to EPA no later than the next June 1 

annual attest engagement reporting 

deadline after the annual compliance 

reporting deadline under 

§ 80.1451(f)(1)(i)(B)(1). 

(B) For obligated parties, for the 2020 

compliance year, annual attest 

engagement reports must be submitted 

to EPA no later than the next June 1 

annual attest engagement reporting 

deadline after the annual compliance 

reporting deadline under 

§ 80.1451(f)(1)(i)(B)(2). 

(C) For obligated parties, for the 2021 

compliance year, annual attest 

engagement reports must be submitted 

to EPA no later than the next June 1 

annual attest engagement reporting 

deadline after the annual compliance 

reporting deadline under 

§ 80.1451(f)(1)(i)(B)(3). 

(D) For obligated parties, for the 2022 

compliance year, annual attest 

engagement reports must be submitted 

to EPA no later than the next June 1 

annual attest engagement reporting 

deadline after the annual compliance 

reporting deadline under 

§ 80.1451(f)(1)(i)(B)(4). 

(2) All other parties. All parties other 

than obligated parties must submit 

annual attest engagement reports to EPA 

by June 1 of the subsequent calendar 

year. 

(3) Deadline publication. The annual 

attest engagement reporting deadline 

will be calculated in accordance with 

paragraph (d)(1) of this section and 

published on EPA’s website. 

* * * * * 

[FR Doc. 2022–02149 Filed 1–31–22; 8:45 am] 

BILLING CODE 6560–50–P 


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