The New York State Department of Environmental Conservation (DEC) in December 2025 adopted a Mandatory Greenhouse Gas (GHG) Reporting Program (Program) that requires specified categories of GHG emitters to annually report their emissions and related data, with initial obligations approaching in 2026. The Program was adopted pursuant to the Climate Leadership and Community Protection Act (CLCPA), Chapter 106 of the Laws of 2019, and is part of the state's ongoing efforts to gather information on sources of air pollutant emissions and support emissions reduction initiatives. The Program is solely a data collection requirement and does not impose any emission reduction obligations. The Program is codified in the newly adopted 6 New York Codes, Rules and Regulations (NYCRR) Part 253, Mandatory Greenhouse Gas Reporting Program.
Who Is Required to Report?
The Program establishes reporting categories for specified GHG emission sources and requires entities that meet or exceed applicable thresholds to report.
*Note: CO2e calculations use a 20-year global warming potential (20GWP). 20GWP is an assessment of the global warming potential of GHGs over an integrated 20-year time frame.
When and How to Report
Reporting entities must report using the New York State Greenhouse Gas Reporting Tool (NYS e-GGRT). The first report for 2026 emissions data will be due June 1, 2027. Certain entities are required to submit an Emissions Monitoring and Measruement Plan (EMMP) by September 1, 2026.
Who Are Large Emission Sources, and Who Needs a Verification Statement?
Large emission sources have emissions that meet or exceed certain thresholds and, therefore, are required to submit to DEC a GHG Monitoring Plan by December 1, 2026. Further, all emissions data must be verified by a third-party expert. Verification statements are due by December 1, 2027, for emissions year 2026, by December 1, 2028, for emissions year 2027, and by August 10 of each subsequent emissions year. The following are large emission sources:
Will There Be Enforcement?
Yes, the new regulations provide for penalties pursuant to Article 71 of the Environmental Conservation Law (ECL) to be assessed for any violation of the Program, and each day that a report is unsubmitted, submitted late or contains information that is incomplete or inaccurate is a single, separate violation. Each MTCO2e emitted but not reported is also a separate violation. Initial violations range from $500 to $18,000, plus an additional penalty of up to $15,000 for each day such violation continues. Second or further violations may result in penalties not to exceed $26,000, plus an additional $22,500 for each day such violation continues. ECL § 71-2103.
What Should Companies Do Next?
Companies that conduct activities or sell covered products in New York state should assess whether they are subject to the reporting requirements. If reporting is required, next steps include 1) determining whether the company qualifies as a large emission source, 2) developing processes for tracking necessary emissions data and recordkeeping, and 3) assessing whether existing commercial documentation needs to be amended or updated.
Holland & Knight's Environmental Team can assist companies in making this evaluation and preparing for reporting. If you have any questions, please contact the authors.
Notes
1 A "budget source" is a facility with one or more budget unit(s) that are electricity‑generating units that are covered by New York's CO2 cap‑and‑trade program, pursuant to 6 NYCRR Part 242.
