Document ID: EPA-HQ-OAR-2021-0793-0001
Agency: epa
Document Type: Proposed Rule
Title: Renewable Fuel Standard Program: Extension of Compliance and Attest Engagement Reporting Deadlines
Posted Date: 2021-11-26T05:00Z

[Federal Register Volume 86, Number 225 (Friday, November 26, 2021)]
[Proposed Rules]
[Pages 67419-67424]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-25444]

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ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 80

[EPA-HQ-OAR-2021-0793; FRL-8521.1-02-OAR]
RIN 2060-AV57

Renewable Fuel Standard (RFS) Program: Extension of Compliance 
and Attest Engagement Reporting Deadlines

AGENCY: Environmental Protection Agency (EPA).

ACTION: Proposed rule.

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SUMMARY: The Environmental Protection Agency (EPA) is proposing to 
modify certain compliance dates under the Renewable Fuel Standard (RFS) 
program. First, EPA is proposing to extend the RFS compliance reporting 
deadline and the associated attest engagement reporting deadline for 
the 2019 compliance year for small refineries only. Second, EPA is 
proposing to extend the RFS compliance reporting deadline and the 
associated attest engagement reporting deadline for the 2020 and 2021 
compliance years for all obligated parties. Finally, EPA is proposing 
to change the way in which future RFS compliance and attest engagement 
reporting deadlines are determined.

DATES: Comments. Comments must be received on or before January 3, 
2022.
    Public hearing. EPA will hold a virtual public hearing on December 
3, 2021. Please refer to the SUPPLEMENTARY INFORMATION section for 
additional information on the public hearing.

ADDRESSES: Comments. You may send your comments, identified by Docket 
ID No. EPA-HQ-OAR-2021-0793, by any of the following methods:
     Federal eRulemaking Portal: https://www.regulations.gov 
(our preferred method) Follow the online instructions for submitting 
comments.
     Email: [email protected]. Include Docket ID No. EPA-
HQ-OAR-2021-0793 in the subject line of the message.
     Mail: U.S. Environmental Protection Agency, EPA Docket 
Center, Air Docket, Mail Code 28221T, 1200 Pennsylvania Avenue NW, 
Washington, DC 20460.

[[Page 67420]]

     Hand Delivery or Courier (by scheduled appointment only): 
EPA Docket Center, WJC West Building, Room 3334, 1301 Constitution 
Avenue NW, Washington, DC 20004. The Docket Center's hours of 
operations are 8:30 a.m.-4:30 p.m., Monday--Friday (except Federal 
Holidays).
    Instructions: All submissions received must include the Docket ID 
No. for this rulemaking. Comments received may be posted without change 
to https://www.regulations.gov, including any personal information 
provided. For the full EPA public comment policy, information about 
confidential business information (CBI) or multimedia submissions, and 
general guidance on making effective comments, please visit https://www.epa.gov/dockets/commenting-epa-dockets.
    Out of an abundance of caution for members of the public and our 
staff, the EPA Docket Center and Reading Room are closed to the public, 
with limited exceptions, to reduce the risk of transmitting COVID-19. 
Our Docket Center staff will continue to provide remote customer 
service via email, phone, and webform. We encourage the public to 
submit comments via https://www.regulations.gov or email, as there may 
be a delay in processing mail and faxes. Hand deliveries and couriers 
may be received by scheduled appointment only. For further information 
on EPA Docket Center services and the current status, please visit us 
online at https://www.epa.gov/dockets.
    EPA continues to carefully and continuously monitor information 
from the Centers for Disease Control and Prevention (CDC), local area 
health departments, and our Federal partners so that we can respond 
rapidly as conditions change regarding COVID-19.
    Public hearing. The virtual public hearing will be held on December 
3, 2021. The hearing will begin at 10 a.m. Eastern Time (ET) and end 
when all parties who wish to speak have had an opportunity to do so. 
All hearing attendees (including even those who do not intend to 
provide testimony) should register for the public hearing by November 
30, 2021. Information on how to register can be found at https://www.epa.gov/renewable-fuel-standard-program/proposed-extension-renewable-fuel-standard-compliance-deadlines. Additional information 
regarding the hearing appears below under SUPPLEMENTARY INFORMATION.

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: [email protected]. For questions regarding the public 
hearing, contact Nick Parsons at (734) 214-4479 or [email protected].

SUPPLEMENTARY INFORMATION:

Does this action apply to me?

    Entities potentially affected by this proposed 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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                                        NAICS
               Category                  \1\     Examples of potentially
                                         code       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.
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.

Participation in Virtual Public Hearing

    Please note that EPA is deviating from its typical approach because 
the President has declared a national emergency. Because of current CDC 
recommendations, as well as state and local orders for social 
distancing to limit the spread of COVID-19, EPA cannot hold in-person 
public meetings at this time.
    Information on how to register for the hearing can be found at 
https://www.epa.gov/renewable-fuel-standard-program/proposed-extension-renewable-fuel-standard-compliance-deadlines. The last day to pre-
register to speak at the hearing will be November 30, 2021.
    Each commenter will have 3 minutes to provide oral testimony. EPA 
may ask clarifying questions during the oral presentations, but will 
not respond to the presentations at that time. Written statements and 
supporting information submitted during the comment period will be 
considered with the same weight as oral comments and supporting 
information presented at the public hearing.
    Please note that any updates made to any aspect of the hearing will 
be posted online at https://www.epa.gov/renewable-fuel-standard-program/proposed-extension-renewable-fuel-standard-compliance-deadlines. While EPA expects the hearing to go forward as set forth 
above, please monitor the website or contact the person listed in the 
FOR FURTHER INFORMATION CONTACT section to determine if there are any 
updates. EPA does not intend to publish a document in the Federal 
Register announcing updates.
    If you require the services of a translator or special 
accommodations such as audio description, please pre-register for the 
hearing and describe your needs by November 30, 2021. EPA may not be 
able to arrange accommodations without advance notice.

Outline of This Preamble

I. Background and Proposed Extension of Deadlines
    A. Extension of the 2019 RFS Compliance Reporting Deadline for 
Small Refineries
    B. Extension of the 2020 and 2021 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
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

[[Page 67421]]

    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
III. Statutory Authority

I. Background and Proposed 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 existing RFS regulations, obligated 
parties must 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.\1\ 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.\2\ In that same action, we 
also extended the deadlines for the corresponding attest engagements 
reports.\3\ As discussed in Sections I.A through C, we are proposing to 
again extend certain reporting deadlines applicable to the 2019 and 
2020 compliance years, and additionally extending certain reporting 
deadlines for the 2021 compliance year, due to continued delay in the 
promulgation of the 2021 RFS standards and uncertainty around EPA's 
small refinery exemption (SRE) policy. We are also proposing a new 
approach to setting reporting deadlines for obligated parties that 
would 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 RFS standards, if 
such a date is after the March 31 regulatory deadline. We discuss this 
proposed approach in more detail in Section I.D.
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    \1\ See 40 CFR 80.1451(a) and 80.1464(d).
    \2\ See 86 FR 17073 (April 1, 2021).
    \3\ Id.
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A. Extension of the 2019 RFS Compliance Reporting Deadline for Small 
Refineries

    For small refineries, we are proposing to further extend the 2019 
compliance reporting deadline to the next quarterly reporting deadline 
that is after the effective date of the 2021 RFS percentage 
standards,\4\ in light of the continued uncertainty surrounding SREs 
under the RFS program.\5\ For example, under this proposal, if the 
final rule establishing the 2021 standards is published in the Federal 
Register on March 1, 2022, the effective date of the 2021 standards 
would be 60 days later (April 30, 2022), and the 2019 compliance 
reporting deadline for small refineries would be June 1, 2022, because 
that would be the next quarterly reporting deadline after the effective 
date of the 2021 standards. We are proposing to tie 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 would 
be complete prior to 2020 compliance, and 2020 compliance would be 
complete prior to 2021 compliance, given the continued delay in 
promulgating the 2021 standards. EPA is still evaluating SRE petitions 
consistent with the recent case law, including those for 2019.\6\
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    \4\ The effective date of 2021 RFS percentage standards is 
generally expected to be 60 days after publication of the action 
establishing the standards in the Federal Register.
    \5\ A small refinery may petition EPA for an exemption from its 
RFS obligations under 40 CFR 80.1441(e)(2).
    \6\ More information about SREs and the number of SRE petitions 
that EPA is currently evaluating is available at https://www.epa.gov/fuels-registration-reporting-and-compliance-help/rfs-small-refinery-exemptions.
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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 v. EPA (RFA) 
invalidating on multiple grounds three SREs granted by EPA.\7\ 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.\8\ 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.\9\ On June 25, 2021, the Supreme Court issued its opinion in 
HollyFrontier.\10\ EPA is still considering how to adjust its SRE 
policy in light of these two judicial opinions, including holdings from 
the RFA case that were not appealed; for this reason, there is still 
uncertainty regarding the 2019 SRE petitions.
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    \7\ Renewable Fuels Ass'n v. EPA, 948 F.3d 1206 (10th Cir. 2020) 
(RFA).
    \8\ Order, RFA, No. 18-9533 (10th Cir. Apr. 7, 2020).
    \9\ HollyFrontier Cheyenne Refining, LLC v. Renewable Fuels 
Ass'n, 114 S.Ct. 2172 (2021).
    \10\ Id. at 2181.
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    Therefore, we believe it appropriate to further extend the 2019 
annual compliance reporting deadline for small refineries. We believe 
that it is appropriate to do so only for small refineries because it is 
only their compliance requirements that have been affected by the 
recent HollyFrontier decision. We are proposing to extend this 
flexibility to all small refineries regardless of whether they have an 
SRE petition for 2019 pending before EPA because those that do not may 
elect to submit petitions in the future. All other obligated parties' 
compliance obligation deadlines for 2019 have already passed and remain 
unchanged.\11\
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    \11\ The 2019 compliance and attest engagement reporting 
deadlines were March 31, 2020, and June 1, 2020, respectively.
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    We recognize that some small refineries, despite the previous 
compliance reporting deadline extension for 2019, have already 
submitted their 2019 compliance reports. However, we are proposing to 
allow 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 March 31, 2020, 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 March 31, 2020, would need to 
submit a compliance report to comply with the new 2019 compliance 
reporting deadline, unless they receive an exemption for 2019.
    This proposed deadline extension would 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

[[Page 67422]]

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)--would 
continue to be available to them to demonstrate compliance for 2019 by 
the proposed 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) could 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, could also carry 
forward a deficit for 2020. Finally, small refineries could 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). We seek comments on the 
proposed deadlines for small refineries for the 2019 compliance year.

B. Extension of the 2020 and 2021 RFS Compliance Reporting Deadline for 
All Obligated Parties

    We are proposing to further extend 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 to extend the 2021 compliance 
reporting deadline for all obligated parties from March 31, 2022, to 
the next quarterly reporting deadline that is after the 2020 compliance 
reporting deadline. We are proposing to do 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 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 2021 and 2022 will remain unknown until EPA finalizes the 2021 and 
2022 standards.
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    \12\ For 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).
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    These proposed deadline extensions would allow several things to 
occur prior to those compliance dates. First, it would allow small 
refineries to complete compliance with their 2019 obligations before 
having to comply with their 2020 RFS obligations. Second, it would 
provide at least 60 days between the 2019 and 2020 compliance reporting 
deadlines and at least 60 days between the 2020 and 2021 compliance 
reporting deadlines to allow for obligated parties to make additional 
RIN acquisitions, transfers, transactions, and retirements prior to the 
compliance reporting deadlines. Finally, these deadlines would provide 
at least 60 days between 2021 and 2022 compliance reporting deadlines, 
allowing the 2022 compliance reporting deadline to remain on March 31, 
2023, as currently prescribed in our regulations.\13\
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    \13\ See 40 CFR 80.1451.
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    Using the prior example, if the final rule establishing the 2021 
standards is published in the Federal Register on March 1, 2022, the 
2019 compliance reporting deadline for small refineries would be June 
1, 2022. Furthermore, by operation of law, under this scenario, the 
2020 compliance reporting deadline for all obligated parties would be 
September 1, 2022, and the 2021 compliance reporting deadline would be 
December 1, 2022. This would allow for at least 60 days before the 2022 
compliance reporting deadline of March 31, 2023. We seek comments on 
the proposed deadlines for all obligated parties for the 2020 and 2021 
compliance years.

C. Corresponding Attest Engagement Reporting Deadlines

    We are proposing to extend the deadline 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 that is at least 60 days after the 
applicable 2019, 2020, and 2021 compliance reporting deadline. Using 
the example described in Section IX.C where the final rule establishing 
the 2021 standards is published in the Federal Register on March 1, 
2022, under this proposal, 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.
    We are proposing these extended attest engagement reporting 
deadlines to ensure enough time for attest auditors to reasonably 
conduct the 2019, 2020, and 2021 attest engagement reports. Because the 
annual attest engagement reporting deadline occurs only once each year 
(June 1), it is likely that with the proposed compliance deadline 
extensions, several or all of the affected 2019, 2020, and 2021 attest 
engagement reports would be due on the same deadline (June 1, 2023). 
This proposed change would therefore minimize confusion and maximize 
efficiency for the attest auditors to conduct and prepare reports. We 
seek comment on the proposed attest engagement reporting deadlines for 
2019, 2020, and 2021.

D. Annual Compliance and Attest Engagement Reporting Deadlines Based on 
Effective Date

    For annual compliance and annual attest engagement reporting 
deadlines for 2022 and beyond, we are proposing the same approach as 
that outlined above for 2019, 2020, and 2021. Under this proposal, for 
2022 and beyond, the annual compliance reporting deadline would be the 
latest date of the following:
     March 31st of the subsequent calendar year;
     The next quarterly reporting deadline that is after the 
effective date of the subsequent compliance year's renewable fuel 
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, the annual compliance reporting deadline would 
also be at least 60 days after publication of the subsequent year's RFS 
standards in the Federal Register and 60 days after the prior year's 
compliance reporting deadline. This approach would also avoid EPA 
having to repeatedly extend compliance reporting deadlines for 
obligated parties should promulgation of the subsequent year's 
standards be delayed. We believe this approach would provide regulatory 
certainty for obligated parties, and we seek comment on whether we 
should adopt this approach for 2022 and beyond.
    Similarly, for 2022 and beyond, we are proposing to tie the annual 
attest engagement reporting deadline to the effective date of the RFS 
standards in the same manner as proposed for the 2019, 2020, and 2021 
annual attest

[[Page 67423]]

engagement reporting deadlines, which would 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 that is at least 60 days after the annual compliance reporting 
deadline.
    Under this proposed approach, annual attest engagement reports 
would be due at least 60 days after the annual compliance reporting 
deadline like under the current regulations. We seek comment on whether 
we should adopt this approach for 2022 and beyond.
    To help communicate the annual compliance and annual attest 
engagement reporting deadlines, we are also proposing to post the 
annual compliance and annual attest engagement reporting deadlines on 
our website.\14\
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    \14\ Information related to annual compliance and attest 
engagement reporting is available at: https://www.epa.gov/fuels-registration-reporting-and-compliance-help/reporting-fuel-programs.
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II. Statutory and Executive Order Reviews

    Additional information about these statutes and Executive orders 
can be found at https://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, EPA concludes that the impact of concern for 
this proposed 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 proposed rule has no net burden on the small entities 
subject to the proposed 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 proposed 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 engagement reporting deadlines and does not 
impact the RFS standards themselves.

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 S. Regan,
Administrator.
    For the reasons set forth in the preamble, EPA proposes to amend 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:
0
a. Revising paragraph (a)(1) introductory text;
0
b. Removing and reserving paragraph (a)(1)(xiv);
0
c. Revising paragraph (f) introductory text; and
0
d. Adding paragraph (f)(1) and section headings for paragraphs (f)(2) 
and (3).
    The revisions and additions read as follows:

[[Page 67424]]

Sec.  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 that is after the date the subsequent compliance year's 
renewable fuel standards become effective in Sec.  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 Sec.  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 
that is after the date the 2021 renewable fuel standards become 
effective in Sec.  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.
    (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. * * *
* * * * *
0
3. Amend Sec.  80.1464 by:
0
a. Revising paragraph (d); and
0
b. Removing and reserving paragraphs (g) and (i)(3).
    The revision reads as follows:

Sec.  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 
that is at least 60 days after the annual compliance reporting deadline 
under Sec.  80.1451(f)(1)(i)(A).
    (ii)(A) For obligated parties that meet the requirements for a 
small refinery under Sec.  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 
that is at least 60 days after the annual compliance reporting deadline 
under Sec.  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 that is at 
least 60 days after the annual compliance reporting deadline under 
Sec.  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 that is at 
least 60 days after the annual compliance reporting deadline under 
Sec.  80.1451(f)(1)(i)(B)(3).
    (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. 2021-25444 Filed 11-24-21; 8:45 am]
BILLING CODE 6560-50-P