US SB3928

EPA Administrator must conduct a study and publish guidance within 1 year on calculating and reporting scope 3 emissions (indirect greenhouse gas emissions from upstream and downstream value chain activities) for direct emitters above specified thresholds

Guidance must include recommended reporting thresholds, calculation methodologies by source category, monitoring frequency recommendations, quality assurance procedures, methods for estimating missing data, and recordkeeping requirements

Covered greenhouse gases include carbon dioxide, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, and sulfur hexafluoride

Direct emitters are defined as facilities in source categories under 40 CFR Part 98 (subparts C through JJ) subject to existing greenhouse gas reporting requirements, plus other facilities the Administrator determines appropriate

Savings provision preserves existing authority of the President, federal agencies, and states under current law