S. 3928 — SCOPE Act of 2026

This section directs the Administrator of the Environmental Protection Agency (EPA) to conduct a study and publish guidance, not later than one year after the date of enactment, on calculating and reporting scope 3 emissions (i.e., indirect greenhouse gas emissions from upstream and downstream value chain activities) for direct emitters (i.e., facilities in source categories under subparts C through JJ of 40 CFR part 98 and others as determined by the Administrator) above thresholds the Administrator deems appropriate. The guidance must include (1) recommended reporting thresholds; (2) calculation methodologies by source category; (3) monitoring frequency recommendations; (4) quality assurance and control measures; (5) methodologies for estimating missing data; and (6) recordkeeping and reporting guidance. This section defines relevant terms—including "greenhouse gas" as the air pollutants carbon dioxide, hydrofluorocarbons, methane, nitrous oxide, perfluorocarbons, and sulfur hexafluoride (per Clean Air Act §302)—and specifies that it does not affect existing authorities of the President, federal agencies, or states.