EPA extends Renewable Fuel Standard compliance deadlines

U.S. EPA announced in late January it is extending Renewable Fuel Standard compliance deadlines and how future deadlines are determined.

For the 2019 compliance year, the deadline is extended for small refineries only. The 2019 compliance deadline will be the next quarterly reporting deadline after the effective date of the 2021 RFS standards (typically 60 days after publication of the final rule in the Federal Register).

The agency is also extending the RFS compliance deadline for the 2020, 2021, and 2022 compliance years for all obligated parties. The deadlines are as follows:

• The 2020 compliance deadline will be the next quarterly reporting deadline after the 2019 compliance deadline for small refineries

• The 2021 compliance deadline will be the next quarterly reporting deadline after the 2020 compliance deadline

• And the 2022 compliance deadline will be the next quarterly reporting deadline after either the effective date of the 2023 RFS standards or the 2021 compliance deadline, whichever is later

Also, for 2019-’22, EPA is extending the associated attest engagement reporting deadlines to the next June 1 annual attest engagement reporting deadline after the applicable 2019-’22 compliance deadline.

Lastly, EPA is also changing the way in which future (2023 and beyond) RFS compliance and attest engagement reporting deadlines are determined. The annual compliance reporting deadline will be the latest date of the following:

• March 31 of the subsequent calendar year

• The next quarterly reporting deadline after the effective date of the final rule establishing the subsequent compliance year’s RFS standards

• Or the next quarterly reporting deadline after the annual compliance reporting deadline for the prior compliance year

The annual attest engagement reporting deadline will be the latest date of the following:

• June 1 of the subsequent calendar year

• Or the next June 1 annual attest engagement reporting deadline after the annual compliance reporting deadline

The final extensions (both for 2019-’22 and for 2023 and beyond) will help ensure that obligated parties are positioned to fully comply with their RFS obligations by ensuring that each year’s compliance deadline falls after the standards for the subsequent compliance year are known. The approach for 2023 and beyond will also avoid EPA having to repeatedly extend compliance deadlines for obligated parties should promulgation of the subsequent year’s standards be delayed.

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