Extension of Renewable Fuel Standard Compliance Deadlines – Final Rulemaking

On this page:

• Rule Summary
• Additional Resources

Rule Summary

This action modifies certain compliance dates under the Renewable Fuel Standard (RFS) program.

First, EPA is extending the RFS compliance deadline for the 2019 compliance year 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).

Second, EPA is 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.

Third, for 2019–2022, EPA is extending the associated attest engagement reporting deadlines to the next June 1 annual attest engagement reporting deadline after the applicable 2019–2022 compliance deadline.

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

• March 31st 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 2019-2022 and for 2023+) 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+ will also avoid EPA having to repeatedly extend compliance deadlines for obligated parties should promulgation of the subsequent year’s standards be delayed.

*The 2022 deadlines will be determined after the issuance of the final rule establishing the 2023 RFS standards.

Additional Resources

• Final Rule (pdf) (published February 2, 2022)
• Response to Comments: RFS Extension of Compliance and Attest Engagement Reporting Deadlines (pdf) (January 2022, EPA-420-R-22-001)
• Reporting Deadlines for Fuel Programs