$500 idea · Pattern break · Edition 060
EPA asked to keep collecting from 131,410 firms it told OMB will be 255.
At 91 FR 73228, published this morning, 13 November 2026, the Environmental Protection Agency sent EPA ICR No. 2682.04, OMB Control No. 2070–0217, to the Office of Management and Budget — “a proposed extension of the ICR, which is currently approved through November 30, 2026.” The numbers it carried over unchanged: 131,410 respondents, 3,878,744 hours a year, $281 million a year at a 3% discount rate and $266.7 million at 7%. In the same notice, under changes in the estimates: “EPA expects a decrease of 3.4 million hours in the total estimated industry burden,” with affected firms falling from 131,411 to 255 and reports from 67,548 to 1,461. The rule that would do it was proposed at 90 FR 50923 — 13 November 2025, one year ago today — and is still not final. The submission period opens 31 January 2027 either way.
PFAS are a family of industrial chemicals used to make things slippery, waterproof or heat-resistant, and the United States told every company that has made or imported them since 2011 to file a one-time account of what it made and what it knows about the harm. That duty has never actually started: the start date has been moved four times, and the agency has promised a second rule that would excuse almost everybody. The promise has been sitting unfinished for a year, while the duty itself stays on the books in its original, very wide form. Today’s edition is about what happens in the eleven weeks before the clock starts regardless, and what the work in that gap is worth.
Start with what an information collection request is, because the whole finding is in the gap between two parts of one form. Under the Paperwork Reduction Act an agency must ask OMB for permission to make the public fill anything in, and must state how many people will do it, for how long, and at what cost. EPA’s permission for PFAS reporting expires on 30 November 2026 — 17 days from today — so it has asked for an extension. The front of the request is the live programme: “Respondents/affected entities: Non-exempt manufacturers (including importers) of PFAS in any year since January 1, 2011 through December 31, 2022,” “Respondent’s obligation to respond: Mandatory” under 15 U.S.C. 2607(a)(7), 131,410 of them, 3,878,744 hours, $281 million, form 9600-046, frequency once. The back of it is a forecast of the programme’s own destruction: 255 firms, 1,461 reports, 3.4 million hours gone. Comments close 14 December 2026. Signed Courtney Kerwin, Deputy Director, Data and Enterprise Programs Division.
Divide one half of the form by the other and you get the only published price in American PFAS compliance. $281,000,000 ÷ 67,548 reports is $4,160.0047 a report; 3,878,744 ÷ 67,548 is 57.4220 hours a report; and $281,000,000 ÷ 3,878,744 is $72.4461 an hour. Per firm it is 29.5164 hours and $2,138.35. No consultancy publishes a rate card for this work. The United States does, in a table nobody reads, in a document whose purpose is to ask permission for a form.
Now the rule that is supposed to delete it. 90 FR 50923, PFAS Data Reporting and Recordkeeping Under TSCA; Revision to Regulation, docket EPA-HQ-OPPT-2020-0549, RIN 2070-AL29, signed by Administrator Lee Zeldin and published 13 November 2025, proposes six exemptions: a de minimis concentration exemption for reportable PFAS “below a 0.1% de minimis concentration,” an exemption for “PFAS imported as part of an article,” and exemptions for byproducts, impurities, R&D quantities and non-isolated intermediates. Its own Regulatory Flexibility Act section estimates that 127,469 small article importers — 97.0003% of the 131,411 — “would no longer be subject to the regulation,” and scores total savings at “a cost savings of $786-$843 million.” Comments closed 29 December 2025. Three hundred and sixty-five days later there is no final rule.
And the clock is not waiting for it. 91 FR 18786, effective 13 April 2026, amended 40 CFR 705.20 so that the submission period “shall begin January 31, 2027, or 60 days following the date provided in paragraph (c),” whichever comes first, running six months for most reporters and twelve for small manufacturers reporting only as article importers. EPA’s stated reason is that it “needs additional time to address these comments” and that tying the start to the later action “will ensure EPA does not need to later readjust the start of the submission period.” Read the mechanism rather than the intention: 31 January 2027 is a backstop, not a target, so the period opens in 79 days under the rule as it is written, and the rule as it is written binds 131,411 firms.
Here is the non-consensus reading. Every alert, tracker and white paper on this subject for twelve months has said the same thing: EPA is gutting the PFAS rule, the deadline keeps slipping, wait for the final rule. The filings say the opposite in two places. First, the exemption is an expectation — the word in the notice is “expects” — and an agency expectation is not a safe harbour a general counsel can rely on when the duty is mandatory under a statute. Second, the agency has just asked OMB to renew authority to collect from 131,410 respondents in the same document in which it says it will exempt 99.8060% of them. The billable work in the next eleven weeks is not the filing. It is the scope determination: telling a manufacturer, on paper, whether it is one of the 255 or one of the 131,156 that got out — a question that the 131,411 all have and only EPA’s unwritten rule can answer.
The door is almost nothing, and that is verifiable rather than asserted. 40 CFR 700.45, the TSCA fee schedule, prices a premanufacture notice at $37,000 ($6,480 small business), an EPA-initiated risk evaluation at $4,287,000 and a manufacturer-requested one at $2,829,847 in initial payments — and charges nothing at all for any reporting under TSCA section 8. Registration on EPA’s Central Data Exchange carries no published fee. There is no licence, no examination, no bond and no registry. The only cash this route demands is the entity that stands between the operator and the advice: a Delaware certificate of formation at “a fee in the amount of $70” under 6 Del. C. § 18-1105(a)(3) plus the $400 annual tax under § 18-1107(b) — $470, 94% of a $500 budget, $30 left, and $0 of it paid to the regulator whose programme this is.
The target arithmetic is unusually clean because the government supplied the price. $5,000 a month kept after 2026 federal tax — single filer, sole proprietor, standard deduction $16,100, self-employment tax at the 15.3% rate on 92.35% of profit, no section 199A deduction assumed — needs profit of $78,212.05: self-employment tax $11,051.01, income tax $7,161.04, an effective 23.2855%. Add the $400 Delaware tax and the fee requirement is $78,612.05, which at EPA’s own $4,160.0047 a report is 18.8971 reports a year — 1.2934% of the 1,461 that EPA says will remain — or 1,085.11 hours at its own implied $72.4461, which is 52.1688% of a 2,080-hour year and 20.8675 hours a week. That is the whole ladder: half a working year, at the rate the United States printed.
And this is where the branch at 31 January 2027 stops being a date and becomes the business. The proposal’s own Paperwork Reduction Act section puts the post-revision national burden at 134,004 hours a year. Today’s notice, subtracting 3.4 million from 3,878,744, implies 478,744 — 3.5726 times as much, two EPA documents disagreeing by a factor of three and a half about the same programme on the same docket. Take the smaller, because this series takes the base case: 134,004 hours is $9,708,071.48 at the implied rate, and divided by one operator’s 1,085.11 it supports 123.4934 people at this income nationally. Under the unrevised rule the same arithmetic supports 3,574.5156. One unfinished rule is the difference between a market for 123 operators and a market for 3,574 — 28.9450× — and on today’s evidence nobody knows which one opens in 79 days.
The evidence
8 findings131,410 respondents, 3,878,744 hours, $281 million — and “a decrease of 3.4 million hours”
Docket EPA-HQ-OPPT-2020-0549. “This is a proposed extension of the ICR, which is currently approved through November 30, 2026.” Respondents/affected entities: non-exempt manufacturers, including importers, of PFAS in any year from 1 January 2011 through 31 December 2022. Obligation to respond: mandatory under 15 U.S.C. 2607(a)(7). Estimated number of respondents: 131,410. Frequency of response: once. Total estimated burden: 3,878,744 hours per year. Total estimated cost: $281 million per year at a 3% discount rate and $266.7 million at 7%, with $0 of annualised capital or O&M. Form 9600-046. Then the changes paragraph: “EPA expects a decrease of 3.4 million hours in the total estimated industry burden” once the revision is finalised, with affected firms expected to fall from 131,411 to 255 and reports from 67,548 to 1,461. Comments to OMB “on or before December 14, 2026.” Signed Courtney Kerwin, Deputy Director, Data and Enterprise Programs Division; contact Katherine Sleasman. What is not in it. No date by which the revision will be final, no conditional burden table for the case where it is not, and no reconciliation with the number in the proposal’s own PRA section — see the derived row.
Six exemptions, 127,469 small article importers out, “a cost savings of $786-$843 million”
Signed by Administrator Lee Zeldin. The proposal would exempt reportable PFAS “below a 0.1% de minimis concentration” in mixtures or articles; “PFAS imported as part of an article”; PFAS “solely manufactured as a byproduct” (not reaching byproducts used for a commercial purpose under 40 CFR 720.30(g)); “the manufacture of PFAS as impurities”; PFAS “manufactured (including imported) in small quantities for R&D purposes,” with no threshold; and “otherwise-reportable PFAS that are non-isolated intermediates.” Its Paperwork Reduction Act section states 255 respondents and a total burden of 134,004 hours a year. Its Regulatory Flexibility Act section estimates 127,469 small article importers “would no longer be subject to the regulation” and 241 small manufacturing firms would face lower costs; small businesses are “relieved of 9.3-9.9 million total hours, or $703-$761 million in costs.” Comments closed 29 December 2025; PRA comments to OMB closed 15 December 2025. Status, verified by absence: EPA’s own programme page, last updated 16 April 2026, still describes the revision as expected, and no final rule appears in the record read on this run.
40 CFR 705.20(a): the period “shall begin January 31, 2027,” or 60 days after a rule that does not exist
The rule replaces the codified 13 April 2026 start. § 705.20(a) now provides that the submission period “shall begin January 31, 2027, or 60 days following the date provided in paragraph (c),” whichever is earlier, paragraph (c) being a placeholder EPA will fill by a later notice. Duration is unchanged: six months for most reporters under (a), twelve months under (b) for small manufacturers reporting only as article importers. EPA states it “needs additional time to address these comments,” that tying the start to the later action “will ensure EPA does not need to later readjust the start of the submission period,” and that “the subsequent final action will define the duration of the submission period” — the backstop and the 60-day trigger being drafted to be severable. Signed Lee Zeldin, Administrator. Read the structure. Because the start is the earlier of the two, delay in the revision cannot move it: 31 January 2027 is a floor under the programme, not a target for it, and six months from it is 31 July 2027.
TSCA charges $37,000 for a PMN and $0 for everything under section 8
The schedule for fiscal years 2024–2026 prices a PMN, consolidated PMN, SNUN or MCAN at $37,000 ($6,480 small business), exemption applications at $10,870 ($2,180), a test order at $25,000, a test rule or enforceable consent agreement at $50,000, an EPA-initiated risk evaluation at $4,287,000, and a manufacturer-requested risk evaluation on a non-work-plan chemical at $2,829,847 initial, $2,829,847 second, then the balance to 100% of actual costs. “Manufacturers submitting a TSCA section 5 notice to EPA shall remit for each such notice the applicable fee.” No fee anywhere in the section attaches to reporting under TSCA section 8, and none attaches to 8(a)(7); sections 8(a) and 8(b) appear only as data sources EPA may use to build preliminary manufacturer lists. Not verified. That EPA’s Central Data Exchange registration is free is stated on EPA’s own pages but no fee schedule was located for it on this run; it is treated here as $0 because no fee rule imposes one.
“a fee in the amount of $70” to form, “an annual tax … in the amount of $400” to keep
§ 18-1105(a)(3): for “a certificate of formation under § 18-201 of this title” the Secretary of State shall charge “a fee in the amount of $70,” and under § 18-1105(a) no required document takes effect until the fee is paid. § 18-1107(b): every domestic limited liability company “shall pay an annual tax, for the use of the State of Delaware, in the amount of $400,” with $100 for each registered series. § 18-1107(c): the tax “shall be due and payable on the first day of June following the close of the calendar year,” with a $200 addition for late payment under (e) and interest at 1½% a month. Derived: $70 + $400 = $470, 94% of a $500 budget, $30 left. Why it is priced at all. A sole proprietor may register on CDX and file for a client without forming anything; the edition prices the entity because the billable work in the next 79 days is a written scope opinion, and that is the part that carries liability.
Minnesota charges “a one-time flat fee of $800 per manufacturer” and its deadline passed 135 days ago
Minnesota adopted its PFAS in products reporting and fees rule, Minn. R. ch. 7026, publishing it in the State Register on 8 December 2025; manufacturers of products containing intentionally added PFAS “are required to report certain information by July 1, 2026,” and the adopted fee is “a one-time flat fee of $800 per manufacturer,” reduced from the $1,000 in the proposal. The rulemaking record at the Minnesota Pollution Control Agency shows the proposed § 7026.0100 text — “A manufacturer must pay a $1,000 fee to submit the initial report under part 7026.0030, subpart 1” and “a $500 flat fee for the annual update” — with annual updates due “by February 1 of each year.” Why this row is here and why it is thin. It is the one place a government has put a published price on a PFAS reporting obligation and then collected it, which is the counterweight to a federal programme that charges nothing and has not started. It is reported rather than verified: the adopted rule text and the current MPCA deadline page were not retrieved on this run, the agency’s own programme page returned an error, and the $800 and the 1 July 2026 date rest on one law firm’s reading. A reader should not price Minnesota work off this row without reading the adopted rule.
Standard deduction $16,100, 12% to $50,400, 22% to $105,700
For taxable years beginning in 2026, unmarried individuals other than surviving spouses and heads of household: standard deduction $16,100; 10% to $12,400; $1,240 plus 12% of the excess over $12,400 to $50,400; $5,800 plus 22% to $105,700; $17,966 plus 24% to $201,775; $41,024 plus 32% to $256,225; $58,448 plus 35% to $640,600; $192,979.25 plus 37% above. The section 199A threshold for a single filer is $201,750. Two assumptions carry the solve, and both are stated rather than hidden. Self-employment tax is applied at 15.3% on 92.35% of profit with half deducted above the line, and no section 199A deduction is taken even though the profit is far below the threshold — so the tax figure here is the conservative one and a reader claiming 199A needs less revenue, not more. No state or city income tax is modelled; Delaware’s $400 is a franchise tax, not an income tax.
The price, the cut, the branch, the door and the target, shown
The price. $281,000,000 ÷ 3,878,744 = $72.4461 an hour; $281,000,000 ÷ 67,548 = $4,160.0047 a report; 3,878,744 ÷ 67,548 = 57.4220 hours a report; 3,878,744 ÷ 131,410 = 29.5164 hours a respondent; $281,000,000 ÷ 131,410 = $2,138.35 a respondent. The cut. 255 ÷ 131,411 = 0.1940%, so 99.8060% of firms go; 1,461 ÷ 67,548 = 2.1629%, so 97.8371% of reports go; 1,461 ÷ 255 = 5.7294 reports per surviving firm; 127,469 ÷ 131,411 = 97.0003% leaving as small article importers alone. The disagreement. Today’s notice implies 3,878,744 − 3,400,000 = 478,744 hours remaining, which is 327.6824 a report and 1,877.4275 a firm; the proposal’s own PRA section says 134,004, which is 91.7207 a report and 525.5059 a firm; 478,744 ÷ 134,004 = 3.5726, two EPA documents on one docket disagreeing by three and a half times. On the proposal’s figure each surviving report is 1.5973× heavier than today’s average and on the notice’s it is 5.7066×. At the implied rate the remaining national work is $9,708,071.48 on the proposal’s figure and $34,683,151.04 on the notice’s. The door. $70 + $400 = $470; 470 ÷ 500 = 94%; $30 left; $0 of TSCA fee and $0 of CDX fee. The target. Single filer, 2026, sole proprietor, no 199A: profit $78,212.05; self-employment tax 0.9235 × 78,212.05 × 0.153 = $11,051.01; taxable 78,212.05 − 5,525.51 − 16,100 = $56,586.54; income tax $5,800 + 0.22 × $6,186.54 = $7,161.04; kept $60,000.00, $5,000.00 a month, effective 23.2855%. Add the $400 Delaware tax: fees $78,612.05. The ladder. 78,612.05 ÷ 4,160.0047 = 18.8971 reports, which is 1.2934% of 1,461; 78,612.05 ÷ 72.4461 = 1,085.11 hours, 52.1688% of 2,080 and 20.8675 a week; at the proposal’s heavier surviving report (91.7207 h, $6,644.81) the same money is 11.8306 reports. The branch. 134,004 ÷ 1,085.11 = 123.4934 operators nationally; 3,878,744 ÷ 1,085.11 = 3,574.5156; 3,878,744 ÷ 134,004 = 28.9450×; the shaded gap is 3,744,740 hours a year. The dates. 13 November 2025 to today is 365 days; to 30 November 2026 is 17; to 14 December 2026 is 31; to 31 January 2027 is 79; six months on is 31 July 2027 and twelve is 31 January 2028; Minnesota’s 1 July 2026 is 135 days past. Plot. X(D) = 86 + 574D ÷ 625; Y(H) = 330 − 250H ÷ 4,000,000.
The ladder
From $500 to $5,000 a monthSix rungs from $470 — 94% of the budget, none of it paid to EPA — to $5,000 a month, on a programme the United States prices at $72.4461 an hour and says it is about to shrink by 99.8060% without having done it.
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Read today’s notice as a price list, because that is the only thing it is
91 FR 73228 is not policy. It is EPA asking OMB for permission to keep a form alive and stating what the form costs: 131,410 respondents, 3,878,744 hours, $281 million, 67,548 reports, frequency once. Divide and you have the rate card no consultancy publishes — $4,160.0047 a report, 57.4220 hours, $72.4461 an hour. Current approval lapses in 17 days; comments close in 31.
$281,000,000 ÷ 67,548 = $4,160.0047 · ÷ 3,878,744 = $72.4461/h -
Separate what EPA expects from what EPA has done, because only one of them is law
The same notice says it “expects a decrease of 3.4 million hours,” firms from 131,411 to 255, reports from 67,548 to 1,461. The instrument is 90 FR 50923, proposed 13 November 2025, comments closed 29 December 2025, 365 days old today and not final. An expectation stated to OMB is not an exemption a general counsel can rely on against a duty that is “Mandatory.”
255 ÷ 131,411 = 0.1940% · proposed 365 days ago · still proposed -
Put the date on the wall, because the clock does not wait for the rule
40 CFR 705.20(a), as amended at 91 FR 18786, opens the submission period on “January 31, 2027” or 60 days after a revision date that does not yet exist — whichever is earlier. Delay cannot move it. 79 days from today the window opens for six months, to 31 July 2027, and for twelve for small article importers, to 31 January 2028.
31 Jan 2027 · 79 days · 6 months to 31 Jul 2027 · earlier-of, not later-of -
Sell the scope opinion, not the filing, because that is what every firm needs and only some will buy
The proposal’s own numbers say 127,469 small article importers — 97.0003% — would leave, and 255 firms would stay. Nobody knows which side of that line they sit on until the rule is final, and the rule may not be final before the window opens. A written determination against the 0.1% de minimis, the article exemption, byproducts, impurities, R&D and non-isolated intermediates is bounded, repeatable work with a deadline attached.
131,411 firms with the question · 255 with the filing · 79 days -
Count the door, then count what the door does not buy
40 CFR 700.45 charges $37,000 for a premanufacture notice and $0 for anything under section 8. CDX registration has no published fee. No licence, no examination, no bond. The cash is the entity: $70 to form in Delaware and $400 a year to keep it — $470, 94% of the budget, $30 left. What it does not buy is the client list: EPA has never published who the 131,411 are, and will not publish who the 255 are.
$70 + $400 = $470 · $0 TSCA fee · no published list of reporters -
Do the target arithmetic at the government’s own rate, then read the verdict, which is Switch
$5,000 a month after 2026 federal tax on a sole proprietorship needs profit $78,212.05 — self-employment tax $11,051.01, income tax $7,161.04, effective 23.2855% — or $78,612.05 of fees with the Delaware line. At EPA’s own price that is 18.8971 reports, 1.2934% of the 1,461, or 1,085.11 hours, 52.1688% of a working year. Nationally the surviving programme holds 123.4934 such operators; the unrevised one holds 3,574.5156.
$78,612.05 ÷ $72.4461 = 1,085.11 h · 134,004 ÷ 1,085.11 = 123.4934
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