Document ID: EPA-HQ-OAR-2020-0725-0027
Agency: epa
Document Type: Rule
Title: Extension of 2019 and 2020 Renewable Fuel Standard Compliance and Attest Engagement Reporting Deadlines
Posted Date: 2021-04-01T04:00Z

[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: michaels.lauren@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 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.

[[Page 17074]]

 
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

[[Page 17075]]

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

[[Page 17076]]

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

[[Page 17077]]

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