Q&A: PFAS TRI Reporting – Threshold Determinations and Key Compliance Considerations

The U.S. Environmental Protection Agency (EPA) 2025 Reporting Year Toxics Release Inventory (TRI) requires certain facilities to determine if PFAS were present in any on-site chemicals during the previous reporting year. Changes to this reporting include the removal of the de minimis exemption for PFAS and the addition of nine PFAS. Another PFAS will be added to the list for reporting year 2027. Since these PFAS compounds are typically present in low concentrations, the de minimis exemption removal will require significantly more materials to be considered for TRI threshold determinations. The total number of PFAS subject to TRI threshold determination and reporting is now 205 chemicals.

For the TRI 2025 reporting year, the following PFAS were added to the list:

1. Perfluoro-3-methoxypropanoic acid (377-73-1): applied as a water-resistant coating
2. Ammonium perfluorodecanoate (3108-42-7): found in waterproofing and stain-resistant chemicals
3. Sodium perfluorodecanoate (3830-45-3): found in industrial cleaning agents used for heavy machinery; processing aids for plastics, rubbers, and resins
4. 6:2 Fluorotelomer sulfonate acid (27619-97-2): found in firefighting foam and stain-resistant applications
5. 6:2 Fluorotelomer sulfonate anion (425670-75-3): potentially present as a residue from the degradation of manufacturing processes
6. 6:2 Fluorotelomer sulfonate potassium salt (59587-38-1): grease-proof coatings applied to food containers
7. 6:2 Fluorotelomer sulfonate ammonium salt (59587-39-2): applied as a waterproofing agent to textiles, carpets, and metals
8. 6:2 Fluorotelomer sulfonate sodium salt (27619-94-9): common in industrial cleaning agents and lubricants
9. Acetic acid (Acetic acid, [(γ-ω-perfluoro-C8-10-alkyl)thio] derivs., Bu esters (3030471-22-5): common in specialty coatings and lubricants

Key Takeaways

– EPA TRI reporting requirements for PFAS continue to expand, including the removal of the de minimis exemption and the addition of new PFAS compounds.

– Facilities may need to report PFAS even when they are not intentionally manufactured or used on-site.

– Facilities that may not have submitted reports in prior or recent years still need to evaluate their material inventory for PFAS to determine if reporting now applies.

– SDSs, TDSs, supplier documentation, and material inventories are critical for identifying PFAS in products and processes.

– Langan’s environmental compliance and PFAS teams help facilities maintain updated threshold determinations and chemical tracking systems to manage evolving PFAS reporting obligations.

What should facilities review to determine if PFAS is present in reportable quantities?

Material inventories, purchase records, safety data sheets (SDS), material uses, and potential release pathways should be carefully evaluated before moving forward. Facilities that have not completed TRI reporting in previous years should conduct a material threshold inventory, including a review of PFAS-containing chemicals and materials present during the previous calendar year. An added challenge of reporting PFAS with legacy TRI chemicals is that PFAS may not be intentionally used or manufactured at a facility, yet may still require reporting.

Once developed, a TRI threshold determination should be updated throughout the year, based on chemical inventory data and current release pathways (waste, air, water, etc.). Langan’s environmental compliance and PFAS teams routinely help clients weigh these considerations and develop solutions that align with project objectives, regulatory requirements, and risk tolerance.

During the completion of a threshold determination for TRI reporting, how can it be reasonably determined if PFAS is present in materials?

Facilities typically review purchase records and the SDS to determine what Chemical Abstracts Service (CAS) identifies as PFAS. In some cases, SDSs do not include PFAS-containing materials or CAS numbers, so it is important to also reach out to suppliers to document that a sufficient discovery effort was made. With the finalization of the “Changes to Reporting Requirements for Per- and Polyfluoroalkyl Substances and to Supplier Notifications for Chemicals of Special Concern; Community Right-to-Know Toxic Chemical Release Reporting Rule” on November 30, 2023, the de minimis exemption for PFAS was removed, therefore requiring the presence of PFAS to be noted, even at low concentrations.

Since PFAS no longer have the de minimis exemption, facilities must examine their potential presence with more scrutiny. This includes determining which materials potentially contain PFAS and working with suppliers to document these findings if they’re not included in the SDS.

SDSs often list contents as proprietary or trade secrets, requiring facilities to obtain a revised SDS, Technical Data Sheet (TDS), Bill of Materials, or other documentation of the presence or absence of PFAS. Facilities may also be able to review TDSs for common characteristics and materials associated with PFAS—water or stain resistance, high-temperature stability, non-stick lubricants, greases, cleaning agents/surfactants, lens cleaners, hydraulic fluids, and firefighting foam.

What steps should facilities take to determine if materials contain PFAS, and how should the materials be included in TRI threshold determinations and reporting?

To accurately estimate TRI reporting, facilities must understand how the chemicals move throughout a site and how they might be released into water, air, or land. Facilities must also comply with the environmental compliance obligations of threshold determination and reporting, while avoiding excessive burden to determine if any materials contain PFAS.

Once a facility has a chemical inventory and tracking threshold determination, tracking system, or software in place, the next step is organizing site information to determine which chemicals are subject to reporting requirements. Facilities should be able to readily demonstrate how threshold determinations were made and identify the assumptions and references used to make those determinations.

How does Langan help clients navigate evolving PFAS reporting requirements?

As reporting requirements continue to evolve, facilities should have a plan in place to identify PFAS chemicals in their supply chain to reduce risk. Langan’s TRI and PFAS experts keep clients informed about any changes to reporting requirements and help them implement site- and project-specific plans so they can confidently navigate PFAS challenges across every stage of their projects.

Megan D’Agostino is a Certified Professional Environmental Auditor and a Project Manager in Langan’s Cleveland office. With over 15 years of experience, her expertise includes environmental compliance reporting, recordkeeping, auditing, permitting, planning, and compliance obligations assessments and risks for a variety of sectors (manufacturing, industry, data centers, aviation, etc.). Throughout her career, Megan has supported and managed environmental compliance projects in Ohio, Illinois, Indiana, Iowa, Michigan, Pennsylvania, New York, New Jersey, Puerto Rico, Texas, and California.

PFAS TRI FAQs

Are PFAS exempt from TRI reporting thresholds?

No. The de minimis exemption for PFAS was removed under EPA reporting requirements, meaning facilities must consider PFAS for TRI threshold determinations even when they are present at low concentrations in materials or products. Even materials that may unintentionally release PFAS through manufacture, production or use could be subject to TRI reporting.

How can facilities identify PFAS in materials?

Facilities typically identify PFAS in materials by reviewing purchase records, SDSs, Technical Data Sheets (TDS), Bills of Materials, and supplier documentation. Because PFAS may not always be disclosed in standard SDSs, facilities may also need to contact suppliers directly to document the presence or absence of PFAS-containing compounds. Langan’s environmental compliance and PFAS teams help facilities evaluate these materials, document supplier outreach efforts, and support PFAS TRI threshold determinations and reporting obligations.