# WAC 173-446-060: WAC 173-446-060. New or modified covered entities

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_060

## Section

- **Citation:** WAC 173-446-060
- **Heading:** WAC 173-446-060. New or modified covered entities
- **Jurisdiction:** Washington
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Administrative Code / Title 173 / Chapter 173-446 / Section 173-446-060

## Text

(1) Any party that becomes a covered entity under the criteria set forth in any subsequent subsection of this section is required to transfer its first allowances to its compliance account by November 1st of the year following the year in which its covered emissions first equaled or exceeded 25,000 metric tons CO 2 e per year.
(2) Unless otherwise provided under WAC 173-446-030 , any facility, supplier, or first jurisdictional deliverer beginning operation or modified after January 1, 2023, becomes a covered entity in the calendar year in which its emissions reach the thresholds listed in WAC 173-446-030 , or upon formal notice from ecology that the facility, supplier, or first jurisdictional deliverer is expected to exceed those thresholds, whichever happens first.
(3) Any waste to energy facility that is used by a county or city solid waste management program and is newly constructed or modified after January 1, 2027, becomes a covered entity in the calendar year in which its emissions reach the thresholds listed in WAC 173-446-030 , or upon formal notice from ecology that the facility is expected to exceed those thresholds, whichever happens first.
(4) Any railroad company, as that term is defined in RCW 81.04.010 , that is newly constructed after January 1, 2031, becomes a covered entity in the calendar year in which its emissions reach 25,000 metric tons of CO 2 e per year, or upon formal notice from ecology that the company is expected to exceed those thresholds, whichever happens first.
o exceed those thresholds, whichever happens first.
(4) Any railroad company, as that term is defined in RCW 81.04.010 , that is newly constructed after January 1, 2031, becomes a covered entity in the calendar year in which its emissions reach 25,000 metric tons of CO 2 e per year, or upon formal notice from ecology that the company is expected to exceed those thresholds, whichever happens first.
(5) Any facility, supplier, or first jurisdictional deliverer of the types described in WAC 173-446-030 (1) that were in operation between 2015 and 2019 but was not required to report emissions for 2015 through 2019, or whose covered emissions in those years were below 25,000 metric tons of CO 2 e per year, becomes a covered entity in the calendar year following the year in which its covered emissions first equaled or exceeded 25,000 metric tons of CO 2 e per year as reported under chapter 173-441 WAC, or upon formal notice from ecology that the facility, supplier, or first jurisdictional deliverer's covered emissions are expected to exceed 25,000 metric tons of CO 2 e per year for the first year the entity is required to report emissions, whichever happens first.

## Nearby sections

- [WAC 173-446-010 WAC 173-446-010. Purpose](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_010.md)
- [WAC 173-446-020 WAC 173-446-020. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_020.md)
- [WAC 173-446-030 WAC 173-446-030. Applicability](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_030.md)
- [WAC 173-446-040 WAC 173-446-040. Covered emissions](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_040.md)
- [WAC 173-446-050 WAC 173-446-050. Covered and opt-in entity registration](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_050.md)
- [WAC 173-446-053 WAC 173-446-053. Electric utilities registration](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_053.md)
- [WAC 173-446-055 WAC 173-446-055. General market participants registration](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_055.md)
- [WAC 173-446-056 WAC 173-446-056. Cap and invest consultants and advisors](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_056.md)
- [WAC 173-446-060 WAC 173-446-060. New or modified covered entities](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_060.md)
- [WAC 173-446-070 WAC 173-446-070. Exiting the program](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_070.md)
- [WAC 173-446-080 WAC 173-446-080. Allowances](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_080.md)
- [WAC 173-446-100 WAC 173-446-100. Program accounts required](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_100.md)
- [WAC 173-446-105 WAC 173-446-105. Disclosure of corporate associations — Indicia of corporate association](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_105.md)
- [WAC 173-446-110 WAC 173-446-110. Disclosure of corporate associations — Types of disclosures required](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_110.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_173_446_060. Check the current official text before relying on it. Not legal advice.