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US-NY-S3456Pending (S9072A passed NY Senate 10 February 2026; A4282A in Assembly Codes Committee with no action since 10 February 2026; not enacted)

New York Climate Corporate Data Accountability Act (Senate Bill S9072A, which replaced S3456; Assembly companion A4282A)

United States (New York) · New York State Department of Environmental Conservation (DEC) (proposed)

New York bill modeled on California SB 253 that would require large companies doing business in the state to disclose Scope 1, 2 and 3 emissions each year, with limited assurance from 2028 and reasonable assurance from 2032. Civil penalties would reach $100,000 per day, capped at $500,000 per reporting year. The Senate passed S9072A in February 2026; the Assembly has not acted.

Category
Mandatory GHG emissions disclosure
Enforcement
Mandatory if enacted
Effective date
If enacted as passed by the Senate: DEC regulations by 31 December 2027; Scope 1 and 2 reporting from 2028; Scope 3 from 2029; act takes effect 180 days after it becomes law
Covered entities
Partnerships, corporations, LLCs and other business entities with total revenues above $1 billion that do business in New York
Notes
Not enacted. S3456, the original 2025 Senate bill, remains in the Senate Finance Committee. Track A4282A in the Assembly and any Governor action before treating as binding.

Sources

Related regulations

In force

New York runs product-by-product EPR through NYSDEC, covering electronics, rechargeable batteries, paint, mercury thermostats, pharmaceuticals and carpet, with each statute setting manufacturer registration, collection and reporting duties. The Packaging Reduction and Recycling Infrastructure Act did not pass in 2026: the Senate amended the bill in April but did not vote on it, and the Assembly Speaker did not bring it to the floor.

Enforcement
Mandatory
Effective date
Electronic Equipment Recycling and Reuse Act effective 28 May 2010 with collection from 1 April 2011; Rechargeable Battery Recycling Act signed 10 December 2010; Postconsumer Paint Collection Act effective 9 May 2022; Drug Take Back Act effective 2019; carpet EPR: under DEC enforcement discretion (19 December 2025, clarified 22 January 2026) plans are due 31 December 2026 and programs and the retailer sales restriction start 1 July 2027, while the ban on PFAS in carpet applies from 31 December 2026
Covered entities
Manufacturers of covered electronic equipment, rechargeable batteries, architectural paint, mercury thermostats and prescription drugs sold in New York; carpet producers (including carpet cushion and artificial turf) under the carpet EPR law
Primary source ↗Verified 2026-09-23
US-CA-SB253

California SB 253 – Climate Corporate Data Accountability Act

United States (California) · California Air Resources Board (CARB)
Enacted; CARB initial regulation adopted 26 February 2026, withdrawn from OAL review in June 2026 for limited changes, OAL approval pending as of 23 September 2026; not enjoined

California law requiring US-based companies with more than $1 billion in annual revenue that do business in the state to report Scope 1 and 2 emissions each year from 2026 and Scope 3 from 2027, with third-party assurance phased in. CARB adopted an initial regulation covering applicability, fees and the first deadline in February 2026 and is drafting a second rule for 2027 reporting onward. For 2026 only, CARB guidance issued 1 September 2026 lets companies submit existing Scope 1 and 2 data or a statement that data were not collected, and CARB will use enforcement discretion for good-faith first-year filings.

Enforcement
Mandatory
Effective date
First Scope 1 and 2 reports due 10 November 2026 (CARB's proposed deferral from 10 August 2026, pending OAL approval); Scope 3 reporting from 2027; CARB proposes limited assurance of Scope 1 and 2 starting with 2027 reports
Covered entities
US-based business entities with total annual revenue above $1 billion that do business in California. CARB's proposed 15-day changes assess coverage entity by entity and let a parent file consolidated reports and pay fees for covered subsidiaries.
Primary source ↗Verified 2026-09-23