Summary of Bill: S.3928 (119th Congress) – SCOPE Act of 2026

Purpose

The Standardized Calculation of Operational Polluting Emissions Act of 2026 (SCOPE Act) directs the Environmental Protection Agency (EPA) to study and publish guidance on calculating and reporting Scope 3 greenhouse gas (GHG) emissions for direct emitters.

Key Provisions

• Definitions (Section 2(a))

  • Administrator: EPA Administrator.
  • Direct emitter: A facility that (i) falls under certain source categories in 40 CFR Part 98 Subparts C–JJ, and (ii) is subject to the GHG reporting requirements and related monitoring, recordkeeping, and reporting of that part; also includes other facilities the Administrator deems appropriate.
  • Greenhouse gas: CO2, HFCs, methane, nitrous oxide, PFCs, and SF6 (as defined under the Clean Air Act).
  • Scope 3 emissions: Indirect GHG emissions from upstream and downstream value chain activities, as determined by the Administrator.

• Study and Guidance Timeline (Section 2(b))

  • Not later than 1 year after enactment, the EPA must conduct a study on Scope 3 emissions for direct emitters and publish guidance on calculating and reporting them above thresholds the EPA determines appropriate.

• Contents of Guidance (Section 2(c))
  The guidance must include:

  1. Thresholds for Scope 3 emissions above which reporting to the EPA is recommended.
  2. Calculation methodologies for Scope 3 emissions by source category.
  3. Recommendations on the frequency of monitoring Scope 3 emissions.
  4. Quality assurance and quality control guidance for Scope 3 data.
  5. Methodologies for estimating missing Scope 3 data.
  6. Guidance on recordkeeping for Scope 3 data and reporting.

• Savings Provision (Section 2(d))
  The bill does not alter the President’s authority, or the authority of any Federal agency or State, under existing law.

Who Is Affected

• Direct emitters subject to EPA GHG reporting requirements (as defined by Part 98), and potentially their upstream and downstream supply chain partners, depending on how Scope 3 is applied in guidance.
• Regulatory and compliance programs associated with GHG reporting and emissions data management.

Procedural and Timeline Aspects

• Introduction and Referral: Introduced in the Senate by Senator Schiff (with a co-sponsor).
• Action Taken: Read twice and referred to the Senate Committee on Environment and Public Works (as of February 26, 2026).
• Implementation Timeline: The EPA is required to complete the study and publish guidance within 1 year of enactment.

Potential Impact

• Provides a structured, standardized approach for estimating and reporting Scope 3 emissions for direct emitters.
• Aims to improve the consistency and comparability of Scope 3 data across facilities and sectors.
• Could influence corporate sustainability reporting practices and supply-chain transparency.
• Maintains existing legal authorities and does not alter federal or state powers beyond establishing study/guidance obligations.