TSCA Fees and Small Businesses
EPA is providing an approximately 80% reduction in TSCA fees to submitters who qualify as a "small business concern" as defined in the final TSCA fees fule at 40 CFR 700.43. Please note that small business fees are only applicable to qualifying small businesses who are either not associated with a consortium or associated with an all-small business consortium. For specific fee amounts for “small business concerns,” please consult the appropriate TSCA Fees Table page or refer to the final TSCA fees rule at 40 CFR 700.45(c).
A company may qualify for a "small business concern" discount if their total number of employees is at or below the maximum allowed in the final rule for that company's North American Industry Classification System (NAICS) code. In order for an entity to qualify as a "small business concern", its revenue or number of employees (including all affiliates) shall not exceed the size standard for the applicable industry.
When calculating the number of employees, the company must include the employees of all parent and subsidiary companies within the corporate chain. For example, a U.S. subsidiary subject to a TSCA fee must count the employees of its parent companies and other subsidiaries of that parent company in determining whether they fall below the threshold. The number of employees is calculated as the average number of people employed for each pay period of the business' latest 12 calendar months, regardless of hours worked or temporary status.
The chart below shows the NAICS codes and associated thresholds most likely to apply to manufacturers and processors subject to TSCA fees. For those NAICS codes not represented on the table below, the manufacturer or processor must have 500 or fewer employees to be considered as a “small business concern” under TSCA for the purposes of fee collection.
Potentially Affected NAICS | NAICS Description |
Small Business Concern Size Standards |
---|---|---|
324110 | Petroleum Refineries | 1500 or fewer |
325110 | Petrochemical Manufacturing | 1000 or fewer |
325120 | Industrial Gas Manufacturing | 1000 or fewer |
325130 | Synthetic Dye and Pigment Manufacturing | 1000 or fewer |
325180 | Other Basic Inorganic Chemical Manufacturing | 1000 or fewer |
325193 | Ethyl Alcohol Manufacturing | 1000 or fewer |
325194 | Cyclic Crude, Intermediate, and Gum and Wood Chemical Manufacturing | 1250 or fewer |
325199 | All Other Basic Organic Chemical Manufacturing | 1250 or fewer |
325211 | Plastics Material and Resin Manufacturing | 1250 or fewer |
325212 | Synthetic Rubber Manufacturing | 1000 or fewer |
325220 | Artificial and Synthetic Fibers and Filaments Manufacturing | 1000 or fewer |
325311 | Nitrogenous Fertilizer Manufacturing | 1000 or fewer |
325312 | Phosphatic Fertilizer Manufacturing | 750 or fewer |
325314 | Fertilizer (Mixing Only) Manufacturing | 500 or fewer |
325320 | Pesticide and Other Agricultural Chemical Manufacturing | 1000 or fewer |
325411 | Medicinal and Botanical Manufacturing | 1000 or fewer |
325412 | Pharmaceutical Preparation Manufacturing | 1250 or fewer |
325413 | InVitro Diagnostic Substance Manufacturing | 1250 or fewer |
325414 | Biological Product (except Diagnostic) Manufacturing | 1250 or fewer |
325510 | Paint and Coating Manufacturing | 1000 or fewer |
325520 | Adhesive Manufacturing | 500 or fewer |
325611 | Soap and Other Detergent Manufacturing | 1000 or fewer |
325612 | Polish and Other Sanitation Good Manufacturing | 750 or fewer |
325613 | Surface Active Agent Manufacturing | 750 or fewer |
325620 | Toilet Preparation Manufacturing | 1250 or fewer |
325910 | Printing Ink Manufacturing | 500 or fewer |
325920 | Explosives Manufacturing | 750 or fewer |
325991 | Custom Compounding of Purchased Resins | 500 or fewer |
325992 | Photographic Film, Paper, Plate and Chemical Manufacturing | 1500 or fewer |
325998 | All Other Miscellaneous Chemical Product and Preparation Manufacturing | 500 or fewer |
424690 | Other Chemical and Allied Products Merchant Wholesalers | 150 or fewer |
424710 | Petroleum Bulk Stations and Terminals | 200 or fewer |
424720 | Petroleum and Petroleum Products Merchant Wholesalers (except Bulk Stations and Terminals) | 200 or fewer |