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 rule 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.