EPCRA Tier II Hazardous Chemical Inventory Reporting

EPCRA Tier II Hazardous Chemical Inventory Reporting is the annual requirement for facilities to tell state and local emergency planners and the local fire department which hazardous chemicals they store, how much and where. It comes from Sections 311 and 312 of the Emergency Planning and Community Right-to-Know Act (EPCRA) and is implemented in 40 CFR Part 370. The information helps firefighters and emergency planners prepare for chemical incidents and gives the public a view of chemical hazards in their community.

Tier II reporting applies to a wide range of businesses, not just chemical plants. Warehouses, fleet yards storing diesel, utilities, water treatment plants, farms, data centers with backup generator fuel and manufacturers commonly report. Reports for the previous calendar year are due by March 1 every year.

What Is EPCRA Tier II Reporting?

Congress passed EPCRA in 1986 to improve community preparedness for chemical emergencies. Part 370 implements two related duties:

• Section 311 (SDS reporting): a one-time submission of safety data sheets, or a list of hazardous chemicals, to the State Emergency Response Commission (SERC), the Local Emergency Planning Committee (LEPC) and the local fire department.
• Section 312 (inventory reporting): an annual inventory of hazardous chemicals present at or above reporting thresholds during the previous calendar year. The rule allows a Tier I or Tier II format, but most states require Tier II, which reports chemical-by-chemical detail.

The trigger is OSHA's Hazard Communication Standard. If OSHA requires you to prepare or have a safety data sheet for a chemical, that chemical is a hazardous chemical for EPCRA purposes. A subset, called extremely hazardous substances (EHSs), is listed in 40 CFR Part 355 and has much lower thresholds.

Who Must Comply?

Under 40 CFR 370.10, a facility must report if it is required to have an SDS for a hazardous chemical and that chemical was present at any one time during the year at or above these thresholds:

• Extremely hazardous substances: 500 pounds or the Threshold Planning Quantity (TPQ), whichever is lower.
• Gasoline at retail gas stations: 75,000 gallons (all grades combined), if stored entirely in underground tanks that complied with UST rules during the preceding year.
• Diesel at retail gas stations: 100,000 gallons (all grades combined), under the same conditions.
• All other hazardous chemicals: 10,000 pounds.

Thresholds are based on the maximum amount present at one time, not on annual usage. Sulfuric acid in forklift and backup power batteries, diesel in fleet fuel tanks, and propane are common items that push facilities over a threshold without anyone noticing.

A zero threshold also applies: if the LEPC, SERC or fire department asks for Tier II information or an SDS, you must provide it regardless of quantity.

Exemptions

Section 370.13 excludes certain substances from the definition of hazardous chemical for this rule, including FDA-regulated food, drugs and cosmetics, solids in manufactured articles where no exposure occurs, consumer products used in the same form and concentration as sold to consumers, substances used in research labs or hospitals under the supervision of a technically qualified individual, and substances used in routine agricultural operations or fertilizer held for sale by a retailer to the end customer. These exemptions apply only to Sections 311 and 312.

Key Requirements

Section 311: SDS or chemical list

Within three months after a facility first becomes subject to the rule, it must submit an SDS for each reportable chemical, or a list of those chemicals grouped by hazard category, to the SERC, LEPC and fire department. A revised SDS is due within three months after significant new information is discovered, and a new chemical that crosses a threshold must be added. If the LEPC requests an SDS, it is due within 30 days.

Section 312: the annual Tier II inventory

Under 370.45, the inventory is due on or before March 1 each year and covers the previous calendar year. Under 370.42, a Tier II report includes:

• Facility identification, including address, latitude and longitude, NAICS code, whether it is manned and maximum occupancy.
• Owner or operator contact, the facility emergency coordinator if applicable, a Tier II information contact, and at least one emergency contact with a 24-hour phone number.
• Whether the facility is subject to EPCRA Section 302 emergency planning or to the Clean Air Act Risk Management Program.
• For each chemical: name and CAS number as shown on the SDS, physical state, whether it is an EHS, and the applicable physical and health hazard categories.
• The maximum amount present on any day and the average daily amount, reported as range codes, plus the number of days on site.
• Storage type, storage conditions and a location description. Locations may be marked confidential.
• A signed certification by the owner, operator or an authorized representative.

Mixtures can be reported as the whole mixture, but any EHS components must be named and their amounts reported. Many fields on the federal form are marked federally optional, and states frequently add their own fields, fees or chemicals.

Where and how to submit

Reports go to the SERC, the LEPC and the fire department with jurisdiction. Many states accept a single electronic submission that serves all three, using EPA's Tier2 Submit software or a state system, but the facility remains responsible for confirming each recipient receives it. If March 1 falls on a weekend, EPA's guidance advises submitting before that day.

Recordkeeping and Annual Cycle

Part 370 does not set a specific record retention period, but you need dependable data to calculate maximum and average daily amounts. A practical annual cycle looks like this:

• Throughout the year: track deliveries, tank levels and inventory changes so maximum and average amounts can be supported.
• January: pull the prior year's inventory data, confirm SDSs are current and identify new chemicals.
• February: calculate amounts, update contacts and storage locations, and check state-specific requirements and fees.
• By March 1: certify and submit, and keep a copy of the submission and supporting calculations.

Common Compliance Mistakes

• Forgetting batteries. Lead-acid batteries in forklifts, UPS systems and telecom rooms can exceed the 500-pound threshold for sulfuric acid, an EHS.
• Overlooking fuels. Diesel and other fuels in aboveground tanks count toward the 10,000-pound threshold. The higher gallon thresholds apply only to retail stations with compliant underground tanks.
• Counting per container. Thresholds apply to the total quantity at the facility, across all locations on site.
• Stale emergency contacts. A 24-hour number that no one answers defeats the purpose of the report.
• Submitting to only one agency. Unless your state uses a single portal for all three, each recipient needs a copy.
• Missing new chemicals. A new product that crosses a threshold also triggers a Section 311 submission within three months.

EPA enforces EPCRA reporting through administrative and civil actions, and penalties can apply for each day a report is late or missing. EPA adjusts civil penalty amounts for inflation each year, and state laws may add penalties.

How to Comply: Step by Step

1. Build a chemical inventory from your SDS library and purchasing records, including fuels, gases and batteries.
2. Flag extremely hazardous substances by checking each chemical against the Part 355 list.
3. Calculate the maximum amount on site at any one time and compare it to the applicable threshold.
4. Make the Section 311 submission within three months for any newly reportable chemical.
5. Collect Tier II data: average daily amounts, days on site, storage types and locations.
6. Check your state's requirements for submission method, extra fields and fees.
7. Verify contacts and certify the report, then submit by March 1 to the SERC, LEPC and fire department.
8. Keep copies of the submission and calculations, and repeat the review each year.

How SMS360 Helps

Tier II accuracy starts with a complete, current SDS library. SMS360's Safety Data Sheets module gives teams a central place to store and update SDSs by location, so it is easier to see which hazardous chemicals are on site, where they are kept and which hazard classes apply. Mobile access lets employees and responders find the right SDS quickly.

Teams can use reminders to keep the annual March 1 deadline on the calendar, assign tasks for updating inventory data and contacts, and store submitted reports alongside supporting records. The same SDS data supports OSHA hazard communication training, so one well-maintained library serves both programs.

Frequently Asked Questions

When is Tier II reporting due?

Tier II reports are due on or before March 1 each year and cover hazardous chemicals present during the previous calendar year. They go to the State Emergency Response Commission, the Local Emergency Planning Committee and the local fire department. Some states use a single online portal, so check your state's submission method.

What are the Tier II reporting thresholds?

The federal thresholds are 500 pounds or the Threshold Planning Quantity, whichever is lower, for extremely hazardous substances, and 10,000 pounds for other hazardous chemicals. Retail gas stations with compliant underground tanks use 75,000 gallons for gasoline and 100,000 gallons for diesel. Thresholds are based on the maximum amount present at one time.

Do I need to file Tier II if nothing has changed since last year?

Yes. The inventory is an annual requirement for every year in which reportable chemicals were present at or above thresholds. You still need to review the data, confirm contacts and certify the report, even if the chemicals and quantities are the same as the prior year.

Does diesel fuel count for Tier II reporting?

Yes. Diesel is a hazardous chemical under OSHA's Hazard Communication Standard, so it counts toward the 10,000-pound threshold at most facilities. That is roughly 1,400 to 1,500 gallons depending on density. The higher 100,000-gallon threshold applies only to retail gas stations storing diesel entirely in compliant underground tanks.