Tier II Reporting (SARA Section 311/312) season began January 1, 2022 and for most states are due by March 1st to the State Emergency Response Commission (SERC), Local Emergency Planning Committee (LEPC), and local fire department.

Tier II reports detail materials stored onsite over a certain quantity threshold that the city, state, and/or federal regulations have determined. These reports typically include facility contact information, chemical name, storage information, and the hazards associated with the chemical. More problematic, especially for companies with facilities in multiple jurisdictions, states, LEPCs, and fire departments vary as to how the report is submitted (e.g. E-Plan, state-specific electronic database, email using Tier2Submit software, etc.). State-specific Tier II information can be found on the EPA’s website.

Tier II reports are used by fire departments in case of an emergency to know the potential chemicals and hazards that could be present onsite. The EPA updated the list of hazards to align with the Global Harmonized System of the Safety Data Sheets. This change increased the hazard classifications from the previous five classifications to 24. To determine the hazards, you should review Section 2 of your safety data sheet.

Physical and Health Hazards (Effective January 1, 2018)

Physical Hazards (13)

Health Hazards (11)


Acute toxicity (any route of exposure)

Flammable (gases, aerosols, liquids, or solids)

Skin Corrosion or Irritation

Oxidizer (liquid, solid, or gas)

Serious eye damage or eye irritation


Respiratory or Skin Sensitization

Pyrophoric (liquid or solid)

Germ cell mutagenicity

Pyrophoric Gas



Reproductive toxicity

Organic peroxide

Specific target organ toxicity (single or repeated exposure)

Corrosive to metal

Aspiration hazard

Gas under pressure (compressed gas)

Simple Asphyxiant

In contact with water emits flammable gas

Hazard Not Otherwise Classified (HNOC)

Combustible Dust


Hazard Not Otherwise Classified (HNOC)


Tier II reports are required when facilities trigger their state’s reporting thresholds for materials which have a physical or health hazard. The federal reporting thresholds are 10,000 pounds for hazardous chemicals and 500 pounds or the Threshold Planning Quantity (TPQ), whichever is less, for extremely hazardous substances. However, many states have lower reporting thresholds, so you should check with your state reporting requirements. If you aren’t sure if your material contains an extremely hazardous substance, check the ingredient list against the List of Lists, Section 302.

If the facility stores EHS chemicals above the Threshold Planning Quantity (SARA Section 302), additional requirements may be required. This includes designating a facility representative to participate in the local emergency planning process as a facility emergency coordinator and notifying the LEPC of relevant changes within 30 days after the changes have occurred.

Here are a few helpful tips for completing your Tier II Report this year:

  • Get a jump start on reporting – don’t wait until the last week of February to start
  • Review your state’s reporting requirements to determine if anything has changed
  • Determine which chemicals will need to be reported, then review those specific SDS’s to determine the hazards
  • Since Toxic Release Inventory (TRI) reporting uses some of the same information, complete your TRI calculations at the same time
  • If you determine that you do not exceed the reporting thresholds, keep the documentation that shows you do not need to report
  • Remember to include your lead-acid batteries from fork trucks and UPS Systems in your evaluation (sulfuric acid is considered an Extremely Hazardous Substance)
  • Maintain a copy of the report and paid invoice (if applicable) as proof of your submission

Contact our waste and materials management team today to help with your Tier II reporting.

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