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The SCOPE Act of 2026 directs the EPA to conduct a study and publish guidance on how direct emitters should calculate and report scope 3 emissions (indirect greenhouse gas emissions from upstream and downstream value chain activities). The guidance must include reporting thresholds, calculation methodologies by source category, monitoring frequency recommendations, quality assurance standards, and recordkeeping requirements. The bill does not establish binding reporting requirements or enforcement mechanisms; it is limited to study and guidance publication.
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