On June 24, 2026, the California Air Resources Board (CARB) released a notice stating that it has extended the reporting deadline for entities to report Scope 1 and Scope 2 greenhouse gas emissions under SB 253 (the Climate Corporate Data Accountability Act) from August 10, 2026, to November 10, 2026. CARB extended the deadline due to upcoming revisions to the initial implementing regulations for SB 253 and SB 261 (the Climate-Related Financial Risk Act), which CARB previously approved on February 26, 2026. CARB also held a public workshop in March 2026 to introduce its proposed subsequent rulemaking for SB 253. Enforcement of SB 261 remains paused pending a decision by the U.S. Court of Appeals for the Ninth Circuit.
Approval and withdrawal of SB 253 and 261 initial implementing regulations and extension of reporting deadline
On June 24, 2026, CARB issued a notice stating that it had withdrawn its initial implementing regulations for SB 253 and SB 261, which had been approved by CARB on February 26, 2026, and were pending final approval from the Office of Administrative Law. CARB stated that it is making “limited changes to the regulation to clarify certain requirements” and plans to accept public comments during an upcoming 15-day comment period. Accordingly, CARB extended the Scope 1 and 2 emissions reporting deadline under SB 253 from August 10, 2026, to November 10, 2026, to allow reporting entities additional time following final adoption of the revised regulations.
The February 2026 version of the proposed regulations appeared largely unchanged from the version released in December 2025 that addressed the following topics:
- Exemptions for government entities, nonprofits, insurance companies, and businesses whose only business in California is employee compensation or payroll expenses
- Definitions of key terms, including “Doing business in California,” “Revenue,” “Parent,” “Subsidiary,” and “Covered entity”
- A formula for calculating fees due under SB 253 and SB 261
- Penalties for violations and an audit provision allowing CARB to consult with the Board of Equalization or the California Franchise Tax Board to obtain data needed to audit fee remittances
CARB’s June 2026 notice did not specify what limited changes it plans to make or a timeline for the revised regulations.
SB 253 subsequent rulemaking
On March 23, 2026, CARB held a public workshop to introduce its proposed subsequent rulemaking for SB 253. CARB indicated that it plans to adopt rules by the end of 2026, with those rules taking effect for the 2027 reporting year.
Unlike the initial implementing regulations, which covered both SB 253 and SB 261, this proposed rulemaking only addresses the reporting of Scope 1, 2, and 3 greenhouse gas emissions under SB 253. It does not cover climate-related financial risk disclosures required by SB 261.
CARB sought public feedback on topics including its proposed framework for greenhouse gas accounting, Scope 3 emissions reporting, assurance frameworks, and economic analyses. The June 2026 notice did not address the status of this subsequent rulemaking.
SB 261 enforcement still paused
As of June 30, 2026, the Ninth Circuit has not issued a ruling regarding the pending appeal of the lawsuit challenging SB 261 and SB 253. As a result, the Ninth Circuit’s November 18, 2025, order pausing enforcement of SB 261 and CARB’s December 1, 2025, enforcement advisory stating that it will not enforce SB 261 against entities for failing to post reports by the original January 1, 2026, deadline remain the latest guidance as of this update.
