Did the 2026 midterms change US climate disclosure?

Last reviewed: 11 November 2026.

The short answer

Not directly. The climate disclosure rules most large US companies face today are state rules, and a change in Congress doesn't repeal them. This month the bigger change came from a court, not Congress. On 9 November the Ninth Circuit let California's Scope 1 and 2 reporting stand, and found the Scope 3 requirement and the SB 261 risk reports likely unconstitutional (opinion).

Why state rules keep applying

California SB 253 is enforced by the California Air Resources Board. The first Scope 1 and 2 reports were due on 10 November 2026 (CARB guidance).
New York S9072A is a disclosure bill modelled on California's, for companies with over $1 billion in revenue. It passed the State Senate on 10 February 2026 and is now in the Assembly. It is a proposal, not law (NY Senate).
NYC Local Law 97 already sets building emissions limits, with annual reports due each 1 May (NYC Department of Buildings).

What the courts changed this week

SB 253 Scope 1 and 2: Stands
SB 253 Scope 3: Likely unconstitutional; sent back to the district court on severability
SB 261: Likely unconstitutional in full; CARB was already not enforcing it

Sources: Ninth Circuit opinion, CARB SB 261 advisory.

What this means for 2027 plans

Scope 1 and 2 reporting to California carries on, and CARB is writing the 2027 deadlines and assurance rules now (CARB).
Companies that ship goods into the EU or the UK face border carbon rules that don't depend on Washington. The EU CBAM's first annual declaration is due 30 September 2027 (Regulation (EU) 2025/2083), and the UK CBAM starts on 1 January 2027 (GOV.UK).
Your data work isn't wasted either way. Metered Scope 1 and 2 data, documented methods and supplier contacts serve California, investors and customers alike.

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