Tier II Reporting Season is Here Tier II Reporting Season is Here Tier II Reporting (SARA Section 311/312) season began January 1, 2021 and for most states are due by March 1st to the State Emergency Response Commission (SERC), Local Emergency Planning Committee (LEPC), and local fire department. Tier II reports detail materials stored onsite over a certain quantity threshold that the city, state, and/or federal regulations have determined. These reports typically include facility contact information, chemical name, storage information, and the hazards associated with the chemical. More problematic, especially for companies with facilities in multiple jurisdictions, states, LEPCs, and fire departments vary as to how the report is submitted (e.g. E-Plan, state-specific electronic database, email using Tier2Submit software, etc.). State-specific Tier II information can be found on the EPA’s website.