il-v50i40-35-ill-adm-code-725: 35 Ill. Adm. Code 725 — Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities

1) Heading of the Part: Interim Status Standards for Owners and Operators of Hazardous Waste Treatment, Storage, and Disposal Facilities 2) Code Citation: 35 Ill. Adm. Code 725 3) Section Numbers: Adopted Actions: 725.112 Amendment 725.171 Amendment 725.172 Amendment 725.176 Amendment 725.243 Amendment 725.245 Amendment 4) Statutory Authority: Implementing Sections 7.2, 22.4 and 22.23e authorized by Section 27 of the Environmental Protection Act [415 ILCS 5/7.2, 22.4, 22.23e, and 27]. 5) Effective Date of Rule: September 17, 2026 6) Does this rulemaking contain an automatic repeal date? No 7) Does this rulemaking contain incorporations by reference? No 8) Statement of Availability: The adopted amendments are available on the Board's website (https://pcb.illinois.gov/) and is also on file and available for public inspection in the Board's Chicago office, 60 E. Van Buren, Suite 630, Chicago, IL 60605. 9) Notice of Proposal Published in Illinois Register: 50 Ill. Reg. 6310, May 8, 2026 10) Has JCAR issued a Statement of Objections to this rulemaking? Section 22.4(a) of the Environmental Protection Act [415 ILCS 5/22.4(a)] provides that Section 5-35 of the Administrative Procedure Act [5 ILCS 100/5-35] does not apply to this rulemaking. Because this rulemaking is not subject to Section 5-35 of the APA, it is not subject to First Notice or to Second Notice review by the Joint Committee on Administrative Rules (JCAR). 11) Differences between proposal and final version: 725.112 a)2), change "section" to "Section" POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 725.171 a)2)D), after "subsection" add "(a)(2)" 725.171 a)2)E)i) after "subsection" add "(a)(2)" 725.171 d), change "section" to "Section" 725.243 d)8)D), change "USC" to "U.S.C." 12) Have all the changes agreed upon by the agency and JCAR been made as indicated in the agreements letter issued by JCAR? Section 22.4(a) of the Environmental Protection Act [415 ILCS 5/22.4(a)] provides that Section 5-35 of the Administrative Procedure Act [5 ILCS 100/5-35] does not apply to this rulemaking. Because this rulemaking is not subject to Section 5-35 of the APA, it is not subject to First Notice or to Second Notice review by JCAR. But the Board did adopt changes requested by JCAR in public comment. 13) Will this rulemaking replace an emergency rule currently in effect? No 14) Are there any other rulemakings pending on this Part? No 15) Summary and Purpose of Rulemaking: The adopted amendments include United States Environmental Protection Agency (USEPA) updates to Subtitle C of the Resource Conservation and Recovery Act (RCRA) and additional, limited non-substantive corrections identified by the Board. The following federal updates were included in the amendments. July 26, 2024 (89 Fed. Reg. 60692): The USEPA finalized amendments to the hazardous waste manifest regulations, and the hazardous waste electronic manifest (e-Manifest) regulations under the Resource Conservation and Recovery Act (RCRA) to increase utility of the e-Manifest system in delivering benefits to reduce administrative burden and improve tracking of hazardous waste shipments, and to various related regulations. October 11, 2024 (89 Fed. Reg. 82682): USEPA established alternative RCRA standards for certain ignitable spent refrigerants being recycled for reuse. October 31, 2024 (89 Fed. Reg. 86758): USEPA made four minor corrections to the final rule that appeared in the Federal Register on July 26, 2024. December 11,2024 (89 Fed. Reg. 99727): The USEPA withdrew five amendments from its December 6, 2023, final rule revisions to the 2016 Hazardous Waste Generator Improvements Rule, the 2019 Hazardous Waste Pharmaceuticals Rule and the 2018 Vacatur of the Definition of Solid Waste Rule (88 FR 54086). 16) Information and questions regarding this adopted rulemaking shall be directed to: Please reference docket R25-12 and direct inquiries to the following person: Don A. Brown, Clerk Illinois Pollution Control Board 60 E Van Buren St., Suite 630 Chicago, IL 60605 312-814-3620 don.brown@illinois.gov Request copies of the Board's opinion and order at 312-814-3620 or download a copy from the Board's Website at https://pcb.illinois.gov/. Please refer to docket number R25- 12 in your request. The full text of the Adopted Amendments begins on the next page: POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS TITLE 35: ENVIRONMENTAL PROTECTION SUBTITLE G: WASTE DISPOSAL CHAPTER I: POLLUTION CONTROL BOARD SUBCHAPTER c: HAZARDOUS WASTE OPERATING REQUIREMENTS PART 725 INTERIM STATUS STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES SUBPART A: GENERAL PROVISIONS Section 725.101 Purpose, Scope, and Applicability 725.102 Electronic Reporting 725.104 Imminent Hazard Action SUBPART B: GENERAL FACILITY STANDARDS Section 725.110 Applicability 725.111 USEPA Identification Number 725.112 Required Notices 725.113 General Waste Analysis 725.114 Security 725.115 General Inspection Requirements 725.116 Personnel Training 725.117 General Requirements for Ignitable, Reactive, or Incompatible Wastes 725.118 Location Standards 725.119 Construction Quality Assurance Program SUBPART C: PREPAREDNESS AND PREVENTION Section 725.130 Applicability 725.131 Maintenance and Operation of Facility 725.132 Required Equipment 725.133 Testing and Maintenance of Equipment 725.134 Access to Communications or Alarm System 725.135 Required Aisle Space POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 725.137 Arrangements with Local Authorities SUBPART D: CONTINGENCY PLAN AND EMERGENCY PROCEDURES Section 725.150 Applicability 725.151 Purpose and Implementation of Contingency Plan 725.152 Content of Contingency Plan 725.153 Copies of Contingency Plan 725.154 Amendment of Contingency Plan 725.155 Emergency Coordinator 725.156 Emergency Procedures SUBPART E: MANIFEST SYSTEM, RECORDKEEPING, AND REPORTING Section 725.170 Applicability 725.171 Use of Manifest System 725.172 Manifest Discrepancies 725.173 Operating Record 725.174 Availability, Retention, and Disposition of Records 725.175 Annual Report 725.176 Unmanifested Waste Report 725.177 Additional Reports SUBPART F: GROUNDWATER MONITORING Section 725.190 Applicability 725.191 Groundwater Monitoring System 725.192 Sampling and Analysis 725.193 Preparation, Evaluation, and Response 725.194 Recordkeeping and Reporting SUBPART G: CLOSURE AND POST-CLOSURE CARE Section 725.210 Applicability 725.211 Closure Performance Standard POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 725.212 Closure Plan; Amendment of Plan 725.213 Closure; Time Allowed for Closure 725.214 Disposal or Decontamination of Equipment, Structures, and Soils 725.215 Certification of Closure 725.216 Survey Plat 725.217 Post-Closure Care and Use of Property 725.218 Post-Closure Care Plan; Amendment of Plan 725.219 Post-Closure Notices 725.220 Certification of Completion of Post-Closure Care 725.221 Alternative Post-Closure Care Requirements SUBPART H: FINANCIAL REQUIREMENTS Section 725.240 Applicability 725.241 Definitions of Terms as Used in this Subpart H 725.242 Cost Estimate for Closure 725.243 Financial Assurance for Closure 725.244 Cost Estimate for Post-Closure Care 725.245 Financial Assurance for Post-Closure Monitoring and Maintenance 725.246 Use of a Mechanism for Financial Assurance of Both Closure and Post-Closure Care 725.247 Liability Requirements 725.248 Incapacity of Owners or Operators, Guarantors, or Financial Institutions 725.251 Promulgation of Forms (Repealed) SUBPART I: USE AND MANAGEMENT OF CONTAINERS Section 725.270 Applicability 725.271 Condition of Containers 725.272 Compatibility of Waste with Containers 725.273 Management of Containers 725.274 Inspections 725.276 Special Requirements for Ignitable or Reactive Wastes 725.277 Special Requirements for Incompatible Wastes 725.278 Air Emission Standards SUBPART J: TANK SYSTEMS Section 725.290 Applicability 725.291 Assessment of Existing Tank System Integrity 725.292 Design and Installation of New Tank Systems or Components 725.293 Containment and Detection of Releases 725.294 General Operating Requirements 725.295 Inspections 725.296 Response to Leaks or Spills and Disposition of Tank Systems 725.297 Closure and Post-Closure Care 725.298 Special Requirements for Ignitable or Reactive Wastes 725.299 Special Requirements for Incompatible Wastes 725.300 Waste Analysis and Trial Tests 725.301 Generators of 100 to 1,000 Kilograms of Hazardous Waste Per Month (Repealed) 725.302 Air Emission Standards SUBPART K: SURFACE IMPOUNDMENTS Section 725.320 Applicability 725.321 Design and Operating Requirements 725.322 Action Leakage Rate 725.323 Containment System 725.324 Response Actions 725.325 Waste Analysis and Trial Tests 725.326 Monitoring and Inspections 725.328 Closure and Post-Closure Care 725.329 Special Requirements for Ignitable or Reactive Wastes 725.330 Special Requirements for Incompatible Wastes 725.331 Air Emission Standards SUBPART L: WASTE PILES Section 725.350 Applicability 725.351 Protection from Wind 725.352 Waste Analysis 725.353 Containment 725.354 Design and Operating Requirements POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 725.355 Action Leakage Rates 725.356 Special Requirements for Ignitable or Reactive Wastes 725.357 Special Requirements for Incompatible Wastes 725.358 Closure and Post-Closure Care 725.359 Response Actions 725.360 Monitoring and Inspections SUBPART M: LAND TREATMENT Section 725.370 Applicability 725.372 General Operating Requirements 725.373 Waste Analysis 725.376 Food Chain Crops 725.378 Unsaturated Zone (Zone of Aeration) Monitoring 725.379 Recordkeeping 725.380 Closure and Post-Closure Care 725.381 Special Requirements for Ignitable or Reactive Wastes 725.382 Special Requirements for Incompatible Wastes SUBPART N: LANDFILLS Section 725.400 Applicability 725.401 Design Requirements 725.402 Action Leakage Rate 725.403 Response Actions 725.404 Monitoring and Inspections 725.409 Surveying and Recordkeeping 725.410 Closure and Post-Closure Care 725.412 Special Requirements for Ignitable or Reactive Wastes 725.413 Special Requirements for Incompatible Wastes 725.414 Special Requirements for Liquid Wastes 725.415 Special Requirements for Containers 725.416 Disposal of Small Containers of Hazardous Waste in Overpacked Drums (Lab Packs) SUBPART O: INCINERATORS Section 725.440 Applicability 725.441 Waste Analysis 725.445 General Operating Requirements 725.447 Monitoring and Inspections 725.451 Closure 725.452 Interim Status Incinerators Burning Particular Hazardous Wastes SUBPART P: THERMAL TREATMENT Section 725.470 Other Thermal Treatment 725.473 General Operating Requirements 725.475 Waste Analysis 725.477 Monitoring and Inspections 725.481 Closure 725.482 Open Burning; Waste Explosives 725.483 Interim Status Thermal Treatment Devices Burning Particular Hazardous Wastes SUBPART Q: CHEMICAL, PHYSICAL, AND BIOLOGICAL TREATMENT Section 725.500 Applicability 725.501 General Operating Requirements 725.502 Waste Analysis and Trial Tests 725.503 Inspections 725.504 Closure 725.505 Special Requirements for Ignitable or Reactive Wastes 725.506 Special Requirements for Incompatible Wastes SUBPART R: UNDERGROUND INJECTION Section 725.530 Applicability SUBPART W: DRIP PADS Section 725.540 Applicability POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 725.541 Assessment of Existing Drip Pad Integrity 725.542 Design and Installation of New Drip Pads 725.543 Design and Operating Requirements 725.544 Inspections 725.545 Closure SUBPART AA: AIR EMISSION STANDARDS FOR PROCESS VENTS Section 725.930 Applicability 725.931 Definitions 725.932 Standards: Process Vents 725.933 Standards: Closed-Vent Systems and Control Devices 725.934 Test Methods and Procedures 725.935 Recordkeeping Requirements SUBPART BB: AIR EMISSION STANDARDS FOR EQUIPMENT LEAKS Section 725.950 Applicability 725.951 Definitions 725.952 Standards: Pumps in Light Liquid Service 725.953 Standards: Compressors 725.954 Standards: Pressure Relief Devices in Gas/Vapor Service 725.955 Standards: Sampling Connecting Systems 725.956 Standards: Open-Ended Valves or Lines 725.957 Standards: Valves in Gas/Vapor or Light Liquid Service 725.958 Standards: Pumps, Valves, Pressure Relief Devices, Flanges, and Other Connectors 725.959 Standards: Delay of Repair 725.960 Standards: Closed-Vent Systems and Control Devices 725.961 Percent Leakage Alternative for Valves 725.962 Skip Period Alternative for Valves 725.963 Test Methods and Procedures 725.964 Recordkeeping Requirements SUBPART CC: AIR EMISSION STANDARDS FOR TANKS, SURFACE IMPOUNDMENTS, AND CONTAINERS Section 725.980 Applicability 725.981 Definitions 725.982 Schedule for Implementation of Air Emission Standards 725.983 Standards: General 725.984 Waste Determination Procedures 725.985 Standards: Tanks 725.986 Standards: Surface Impoundments 725.987 Standards: Containers 725.988 Standards: Closed-Vent Systems and Control Devices 725.989 Inspection and Monitoring Requirements 725.990 Recordkeeping Requirements 725.991 Alternative Tank Emission Control Requirements (Repealed) SUBPART DD: CONTAINMENT BUILDINGS Section 725.1100 Applicability 725.1101 Design and Operating Standards 725.1102 Closure and Post-Closure Care SUBPART EE: HAZARDOUS WASTE MUNITIONS AND EXPLOSIVES STORAGE Section 725.1200 Applicability 725.1201 Design and Operating Standards 725.1202 Closure and Post-Closure Care 725.APPENDIX A Recordkeeping Instructions 725.APPENDIX B EPA Report Form and Instructions (Repealed) 725.APPENDIX C USEPA Interim Primary Drinking Water Standards 725.APPENDIX D Tests for Significance 725.APPENDIX E Examples of Potentially Incompatible Wastes 725.APPENDIX F Compounds with Henry's Law Constant Less Than 0.1 Y/X (at 25˚˚C) AUTHORITY: Implementing Sections 7.2, 22.4, and 22.23e and authorized by Section 27 of the Environmental Protection Act [415 ILCS 5/7.2, 22.4, 22.23e, and 27]. POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS SOURCE: Adopted in R81-22 at 5 Ill. Reg. 9781, effective May 17, 1982; amended and codified in R81-22 at 6 Ill. Reg. 4828, effective May 17, 1982; amended in R82-18 at 7 Ill. Reg. 2518, effective February 22, 1983; amended in R82-19 at 7 Ill. Reg. 14034, effective October 12, 1983; amended in R84-9 at 9 Ill. Reg. 11869, effective July 24, 1985; amended in R85-22 at 10 Ill. Reg. 1085, effective January 2, 1986; amended in R86-1 at 10 Ill. Reg. 14069, effective August 12, 1986; amended in R86-28 at 11 Ill. Reg. 6044, effective March 24, 1987; amended in R86-46 at 11 Ill. Reg. 13489, effective August 4, 1987; amended in R87-5 at 11 Ill. Reg. 19338, effective November 10, 1987; amended in R87-26 at 12 Ill. Reg. 2485, effective January 15, 1988; amended in R87-39 at 12 Ill. Reg. 13027, effective July 29, 1988; amended in R88-16 at 13 Ill. Reg. 437, effective December 28, 1988; amended in R89-1 at 13 Ill. Reg. 18354, effective November 13, 1989; amended in R90-2 at 14 Ill. Reg. 14447, effective August 22, 1990; amended in R90-10 at 14 Ill. Reg. 16498, effective September 25, 1990; amended in R90-11 at 15 Ill. Reg. 9398, effective June 17, 1991; amended in R91-1 at 15 Ill. Reg. 14534, effective October 1, 1991; amended in R91-13 at 16 Ill. Reg. 9578, effective June 9, 1992; amended in R92-1 at 16 Ill. Reg. 17672, effective November 6, 1992; amended in R92-10 at 17 Ill. Reg. 5681, effective March 26, 1993; amended in R93-4 at 17 Ill. Reg. 20620, effective November 22, 1993; amended in R93-16 at 18 Ill. Reg. 6771, effective April 26, 1994; amended in R94-7 at 18 Ill. Reg. 12190, effective July 29, 1994; amended in R94-17 at 18 Ill. Reg. 17548, effective November 23, 1994; amended in R95-6 at 19 Ill. Reg. 9566, effective June 27, 1995; amended in R95-20 at 20 Ill. Reg. 11078, effective August 1, 1996; amended in R96-10/R97-3/R97-5 at 22 Ill. Reg. 369, effective December 16, 1997; amended in R98-12 at 22 Ill. Reg. 7620, effective April 15, 1998; amended in R97-21/R98-3/R98-5 at 22 Ill. Reg. 17620, effective September 28, 1998; amended in R98-21/R99-2/R99-7 at 23 Ill. Reg. 1850, effective January 19, 1999; amended in R99-15 at 23 Ill. Reg. 9168, effective July 26, 1999; amended in R00-5 at 24 Ill. Reg. 1076, effective January 6, 2000; amended in R00-13 at 24 Ill. Reg. 9575, effective June 20, 2000; amended in R03-7 at 27 Ill. Reg. 4187, effective February 14, 2003; amended in R05-8 at 29 Ill. Reg. 6028, effective April 13, 2005; amended in R05-2 at 29 Ill. Reg. 6389, effective April 22, 2005; amended in R06-5/R06-6/R06-7 at 30 Ill. Reg. 3460, effective February 23, 2006; amended in R06-16/R06-17/R06-18 at 31 Ill. Reg. 1031, effective December 20, 2006; amended in R07-5/R07-14 at 32 Ill. Reg. 12566, effective July 14, 2008; amended in R09-3 at 33 Ill. Reg. 1155, effective December 30, 2008; amended in R09-16/R10-4 at 34 Ill. Reg. 18890, effective November 12, 2010; amended in R11-2/R11-16 at 35 Ill. Reg. 18052, effective October 14, 2011; amended in R13-15 at 37 Ill. Reg. 17811, effective October 24, 2013; amended in R15-1 at 39 Ill. Reg. 1746, effective January 12, 2015; amended in R16-7 at 40 Ill. Reg. 11830, effective August 9, 2016; amended in R17-14/R17-15/R18-12/R18-31 at 42 Ill. Reg. 23725, effective November 19, 2018; amended in R19-3 at 43 Ill. Reg. 634, effective December 6, 2018; amended in R19-11 at 43 Ill. Reg. 6049, effective May 2, 2019; amended in R20-8/R20-16 at 44 Ill. Reg. 15374, effective September 3, 2020; amended in R21-13, R22-13, R24-4 at 48 Ill. Reg. 9911, effective June 20, 2024; amended in R24-12 at 48 Ill. Reg. 17086, effective November 7, POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 2024; amended in R25-22 at 49 Ill. Reg. 11403, effective August 27, 2025; amended in R25-12 at 50 Ill. Reg. 14927, effective September 17, 2026. SUBPART B: GENERAL FACILITY STANDARDS Section 725.112 Required Notices a) Receipt from a Foreign Source. The owner or operator of a facility that has arranged to receive hazardous waste subject to Subpart H of 35 Ill. Adm. Code 722, from a foreign source must submit the following required notices: 1) As required by 35 Ill. Adm. Code 722.184(b), for imports where the competent authority of the country of export does not require the foreign exporter to submit to it a notification proposing export and obtain consent from USEPA and the competent authorities for the countries of transit, the owner or operator of the facility, if acting as the importer, must provide notification of the proposed transboundary movement in English to USEPA using the methods listed in 35 Ill. Adm. Code 722.184(b)(1) at least 60 days before the first shipment is expected to depart the country of export. The notification may cover up to one year of shipments of wastes having similar physical and chemical characteristics; the same United Nations/USDOT identification number from the Hazardous Materials Table in 49 CFR 172.101, incorporated by reference in 35 Ill. Adm. Code 720.111; the same USEPA hazardous waste numbers; and the same applicable OECD waste codes from the lists in the OECD Guidance Manual, incorporated by reference in 35 Ill. Adm. Code 720.111; and being sent from the same foreign exporter. 2) As required by 35 Ill. Adm. Code 722.184(d)(2)(O), a copy of the movement document with all the required signatures within three working days after receiving the shipment to the foreign exporter and; to the competent authorities of the countries of export and transit that control the shipment as an export and transit shipment of hazardous waste respectively. For shipments received; and on or after the electronic import-export reporting compliance date the receiving facility must close out the movement document to confirm receipt within three working days of shipment delivery using the, to EPA electronically using USEPA's Waste Import Export Tracking System (WIETS), or successor system. For shipments sent from a country with which the USEPA has established POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS an electronic exchange of movement document tracking data, the receiving facility may use WIETS or its successor system to send movement document confirmation data back through the electronic exchange to the foreign exporter and the country of export. The original of the signed movement document must be maintained at the facility for at least three years. The owner or operator of a facility may satisfy this recordkeeping requirement by retaining electronically submitted documents in the facility's account on USEPA's WIETS, if copies are readily available for viewing and production upon request by any USEPA or Agency inspector. NoAn owner or operator of a facility may be held liable for the inability to produce the documents for inspection under this Sectionsection if the owner or operator of a facility can demonstrate that the inability to produce the document is due exclusively to technical difficulty with USEPA's WIETS for which the owner or operator of a facility bears no responsibility. 3) As required by 35 Ill. Adm. Code 722.184(f)(4), if the facility has physical control of the waste and it must be sent to an alternate facility or returned to the country of export, the owner or operator of the facility must inform USEPA, using the methods listed in 35 Ill. Adm. Code 722.184(b)(1) of the need to return or arrange alternate management of the shipment. 4) As required by 35 Ill. Adm. Code 722.184(g), the owner or operator must: A) Send copies of the signed and dated confirmation of recovery or disposal, as soon as possible, but within thirty days after completing recovery or disposal on the waste in the shipment and within one calendar year after receiving the waste, to the foreign exporter, to the competent authority of the country of export that controls the shipment as an export of hazardous waste. For shipments recycled or disposed of on or after the electronic import- export reporting compliance date, to USEPA electronically using USEPA's WIETS. For shipments sent from a country with which the USEPA has established an electronic exchange of movement document tracking data, the receiving facility may use WIETS or its successor system to send confirmation of recovery or disposal data back through the electronic exchange to the foreign exporter and the country of export. POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS B) If the facility performed any of recovery operations R12, R13, or RC3 or disposal operations D13 through D15, promptly send copies of the confirmation of recovery or disposal that it receives from the final recovery or disposal facility within one year of shipment delivery to the final recovery or disposal facility that performed one of recovery operations R1 through R11 or RC1 or one of disposal operations D1 through D12, or DC1 to DC2, to the competent authority of the country of export that controls the shipment as an export of hazardous waste; on or after the electronic import-export reporting compliance date, to USEPA electronically using USEPA's WIETS, or its successor system. The recovery and disposal operations in this subsection are defined in 35 Ill. Adm. Code 722.181. For shipments sent from a country with which the USEPA has established an electronic exchange of movement document tracking data, the receiving facility may use WIETS or its successor system to send confirmation of recovery or disposal data back through the electronic exchange to the country of export. b) Before transferring ownership or operation of a facility during its operating life, or of a disposal facility during the post-closure care period, the owner or operator must notify the new owner or operator in writing of the requirements of this Part and 35 Ill. Adm. Code 702 and 703 (also see 35 Ill. Adm. Code 703.155). BOARD NOTE: An owner's or operator's failure to notify the new owner or operator of the requirements of this Part in no way relieves the new owner or operator of his obligation to comply with all applicable requirements. (Source: Amended at 50 Ill. Reg. 14927, effective September 17, 2026) SUBPART E: MANIFEST SYSTEM, RECORDKEEPING, AND REPORTING Section 725.171 Use of Manifest System a) Receipt of Manifested Hazardous Waste 1) If a facility receives hazardous waste accompanied by a manifest, the owner, operator, or its agent must sign and date the manifest, as indicated in subsection (a)(2), to certify that the hazardous waste covered by the POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS manifest was received, that the hazardous waste was received except as noted in the discrepancy space of the manifest, or that the hazardous waste was rejected as noted in the manifest discrepancy space. 2) If a facility receives a hazardous waste shipment accompanied by a manifest, the owner, operator, or its agent must do the following: A) The owner, operator, or agent must sign and date, by hand, each copy of the manifest; B) The owner, operator, or agent must note any discrepancies (as defined in 35 Ill. Adm. Code 724.172) on each copy of the manifest; C) The owner, operator, or agent must immediately give the transporter at least one copy of the manifest; D) This subsection (a)(2)(D) corresponds with 40 CFR 265.71(a)(2)(iv), which USEPA has marked "reserved". This statement maintains structural consistency with the corresponding federal regulations.The owner, operator, or agent must send a copy (Page 3) of the manifest to the generator within 30 days after delivery; E) Paper manifest submission requirements are the following: i) This subsection (a)(2)(E) corresponds with 40 CFR 265.71(a)(2)(v)(A), which USEPA has marked “reserved”. This statement maintains structural consistency with the corresponding federal regulations.The owner, operator, or agent must send the top copy (Page 1) of any paper manifest and any paper continuation sheet to the e-Manifest System for purposes of data entry and processing. In lieu of submitting the paper copy to the e-Manifest System operator, the owner or operator may transmit to the e- Manifest System operator an image file of Page 1 of the manifest and any continuation sheet, or both a data string file and the image file corresponding to Page 1 of the manifest and any continuation sheet, within 30 days after POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS the date of delivery. Submissions of copies to the e- Manifest System must be made at the mailing address or electronic mail/submission address specified at the e- Manifest program website's directory of services. Beginning on June 30, 2021, USEPA will not accept mailed paper manifests from facilities for processing in the e-Manifest System; and ii) Options for Compliance on June 30, 2021. Send to the USEPA e-Manifest system an image file of the top copy (Page 1) of the manifest and any continuation sheet, or send to the USEPA e-Manifest system both a data file and the image file corresponding to Page 1 of the manifest and any continuation sheet, within 30 days of the date of delivery.Beginning on June 30, 2021, the requirement to submit the top copy (Page 1) of the paper manifest and any paper continuation sheet to the e-Manifest System for purposes of data entry and processing may be met by the owner or operator only by transmitting to the e-Manifest System an image file of Page 1 of the manifest and any continuation sheet, or by transmitting to the e-Manifest System both a data file and the image file corresponding to Page 1 of the manifest and any continuation sheet, within 30 days after the date of delivery. Submissions of copies to the e-Manifest System must be made to the electronic mail/submission address specified at the e-Manifest program website's directory of services. Beginning on June 30, 2021, USEPA will not accept mailed paper manifests from facilities for processing in the e-Manifest System; and F) The owner, operator, or agent must retain at the facility a copy of each manifest for at least three years after the date of delivery. 3) The owner or operator of a facility that receives hazardous waste subject to Subpart H of 35 Ill. Adm. Code 722 from a foreign source must: A) Additionally, list the relevant waste stream consent number from consent documentation supplied by USEPA to the facility for each waste listed on the hazardous waste manifest in the International Shipments block on the Continuation Sheet (USEPA Form 8700- POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 22A), matched to the relevant list number for the waste from block 9b. If additional space is needed, the owner or operator should use additional Continuation Sheets (USEPA Form 8700-22A); and B) Send a copy of the manifest to USEPA using the addresses listed in 35 Ill. Adm. Code 722.182(e) within 30 days of delivery until the facility can submit such a copy to the USEPA e-Manifest system per subsection (a)(2)(E). b) If a facility receives from a rail or water (bulk shipment) transporter hazardous waste that is accompanied by a shipping paper containing all the information required on the manifest (excluding the USEPA identification numbers, generator certification, and signatures), the owner or operator or its agent must do each of the following: 1) It must sign and date each copy of the manifest or shipping paper (if the manifest has not been received) to certify that the hazardous waste covered by the manifest or shipping paper was received; 2) It must note any significant discrepancies, as defined in Section 725.172(a), in the manifest or shipping paper (if the manifest has not been received) on each copy of the manifest or shipping paper; BOARD NOTE: The owner or operator of a facility whose procedures under Section 725.113(c) include waste analysis need not perform that analysis before signing the shipping paper and giving it to the transporter. Section 725.172(b), however, requires reporting an unreconciled discrepancy discovered during later analysis. 3) It must immediately give the rail or water (bulk shipment) transporter at least one copy of the manifest or shipping paper (if the manifest has not been received); 4) Within 30 days of delivery, send a copy (Page 1) of the signed and dated manifest to the USEPA e-Manifest system.The owner or operator must send a copy of the signed and dated manifest or a signed and dated copy of the shipping paper (if the manifest has not been received within 30 days after delivery) to the generator within 30 days after the delivery; and POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS BOARD NOTE: 35 Ill. Adm. Code 722.123(c) requires the generator to send three copies of the manifest to the facility when hazardous waste is sent by rail or water (bulk shipment). 5) Retain at the facility a copy of the manifest and shipping paper (if signed in lieu of the manifest at the time of delivery) for at least three years from the date of delivery. c) Whenever a shipment of hazardous waste is initiated from a facility, the owner or operator of that facility must comply with the requirements of 35 Ill. Adm. Code 722. The provisions of 35 Ill. Adm. Code 722.115, 722.116, and 722.117 apply to the on-site accumulation of hazardous wastes by generators. Therefore, the provisions of 35 Ill. Adm. Code 722.115, 722.116, and 722.117 only apply to an owner or operator that ships hazardous waste that it generated at that facility or operating as an LQG consolidating hazardous waste from VSQGs under 35 Ill. Adm. Code 722.117(f). d) As required by 40 CFR 262.84(d)(2)(xv)40 CFR 262.84(d)(2)(O), within three working days after the receipt of a shipment subject to Subpart H of 35 Ill. Adm. Code 722, the owner or operator of a facility must provide a copy of the movement document bearing all required signatures to the foreign exporter and to the competent authorities of the countries of export and transit that control the shipment as an export or transit of hazardous waste. For shipments received onOn or after the electronic import-export reporting compliance date, the receiving facility must close out the movement document to confirm receipt within three working days of shipment delivery using USEPA's Waste Import Tracking System (WIETS), or its successor system. For shipments sent from a country with which USEPA has established an electronic exchange of movement document tracking data, the receiving facility may use WIETS or its successor system to send movement document confirmation data back through the electronic exchange to the foreign exporter and the country of export to USEPA electronically using USEPA's WIETS. The original copy of the tracking document must be maintained at the facility for at least three years from the date of signature. The owner or operator of a facility may satisfy this recordkeeping requirement by retaining electronically submitted documents in the facility's account on USEPA's WIETS, provided that copies are readily available for viewing and production if requested by any USEPA or authorized state inspector. No owner or operator of a facility may be held liable for the inability to produce the documents for inspection under this Sectionsection if the owner or operator of POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS a facility can demonstrate that the inability to produce the document is due exclusively to technical difficulty with USEPA's WIETS, for which the owner or operator of a facility bears no responsibility. e) A facility must determine whether the consignment state for a shipment regulates any additional wastes (beyond those regulated federally) as hazardous wastes under its state hazardous waste program. A facility must also determine whether the consignment state or generator state requires the facility to submit any copies of the manifest to that state. f) Legal Equivalence to Paper Manifests. E-Manifests that are obtained, completed, transmitted in accordance with 35 Ill. Adm. Code 722.120(a)(3), and used in accordance with this Section in lieu of the paper manifest form are the legal equivalent of paper manifest forms bearing handwritten signatures, and satisfy for all purposes any requirement in 35 Ill. Adm. Code 720 through 728 to obtain, complete, sign, provide, use, or retain a manifest. 1) Any requirement in 35 Ill. Adm. Code 720 through 728 for the owner or operator of a facility to sign a manifest or manifest certification by hand, or to obtain a handwritten signature, is satisfied by signing with or obtaining a valid and enforceable electronic signature within the meaning of 35 Ill. Adm. Code 722.125. 2) Any requirement in 35 Ill. Adm. Code 720 through 728 to give, provide, send, forward, or to return to another person a copy of the manifest is satisfied when a copy of an e-Manifest is transmitted to the other person. 3) Any requirement in 35 Ill. Adm. Code 720 through 728 for a manifest to accompany a hazardous waste shipment is satisfied when a copy of an e- Manifest is accessible during transportation and forwarded to the person or persons who are scheduled to receive delivery of the hazardous waste shipment. 4) Any requirement in 35 Ill. Adm. Code 720 through 728 for an owner or operator to keep or retain a copy of each manifest is satisfied by the retention of the facility's e-Manifest copies in its account on the e- Manifest System, provided that such copies are readily available for viewing and production if requested by any USEPA or Agency inspector. 5) No owner or operator may be held liable for the inability to produce an e- Manifest for inspection under this Section if the owner or operator can demonstrate that the inability to produce the e-Manifest is due exclusively to a technical difficulty with the e-Manifest System for which the owner or operator bears no responsibility. g) An owner or operator may participate in the e-Manifest System either by accessing the e-Manifest System from the owner's or operator's electronic equipment, or by accessing the e-Manifest System from portable equipment brought to the owner's or operator's site by the transporter that delivers the waste shipment to the facility. h) Special Procedures Applicable to Replacement Manifests. If a facility receives hazardous waste that is accompanied by a paper replacement manifest for a manifest that was originated electronically, the following procedures apply to the delivery of the hazardous waste by the final transporter: 1) Upon delivery of the hazardous waste to the designated facility, the owner or operator must sign and date each copy of the paper replacement manifest by hand in Item 20 (Designated Facility Certification of Receipt) and note any discrepancies in Item 18 (Discrepancy Indication Space) of the paper replacement manifest; 2) The owner or operator of the facility must give back to the final transporter one copy of the paper replacement manifest; 3) Within 30 days after delivery of the hazardous waste to the designated facility, the owner or operator of the facility must send one signed and dated copy of the paper replacement manifest to the generator and send an additional signed and dated copy of the paper replacement manifest to the e-Manifest System; and 4) The owner or operator of the facility must retain at the facility one copy of the paper replacement manifest for at least three years after the date of delivery. i) Special Procedures Applicable to Electronic Signature Methods Undergoing Tests. If an owner or operator using an e-Manifest signs this manifest electronically using an electronic signature method that is undergoing pilot or POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS demonstration tests aimed at demonstrating the practicality or legal dependability of the signature method, the owner or operator must also sign with an ink signature the facility's certification of receipt or discrepancies on the printed copy of the manifest provided by the transporter. Upon executing its ink signature on this printed copy, the owner or operator must retain this original copy among its records for at least three years after the date of delivery of the waste. j) Imposition of User Fee for e-Manifest Use 1) As prescribed in 40 CFR 265.1311, incorporated by reference in 35 Ill. Adm. Code 720.111, and determined in 40 CFR 265.1312, incorporated by reference in 35 Ill. Adm. Code 720.111, an owner or operator that is a user of the e-Manifest System must be assessed a user fee by USEPA for the submission and processing of each e-Manifest and paper manifest. USEPA has stated that it would update the schedule of user fees and publish them to the user community, as provided in 40 CFR 265.1313, incorporated by reference in 35 Ill. Adm. Code 720.111. 2) An owner or operator subject to user fees under this Section must make user fee payments in accordance with the requirements of 40 CFR 265.1314, incorporated by reference in 35 Ill. Adm. Code 720.111, subject to the informal fee dispute resolution process of 40 CFR 265.1316, incorporated by reference in 35 Ill. Adm. Code 720.111, and subject to the sanctions for delinquent payments under 40 CFR 265.1315, incorporated by reference in 35 Ill. Adm. Code 720.111. k) E-Manifest Signatures. E-Manifest signatures must meet the criteria described in 35 Ill. Adm. Code 722.125. l) Post-Receipt Manifest Data Corrections. After a facility has certified that the manifest is complete, by signing it at the time of submission to the USEPA e- Manifest system,to the receipt of hazardous wastes by signing Item 20 of the manifest, any post-receipt data corrections may be submitted at any time by any interested person (i.e., any waste handler shown on the manifest or the Agency) named on the manifest. If corrections are requested by the Agency for portions of the manifest that a designated facility is required to complete, the facility must make the data correction within 30 days from the date of request.may submit any post-receipt data corrections at any time. 1) An interested person must make all corrections to manifest data by electronic submission, either by directly entering corrected data to the web-based service provided in the e-Manifest System for such corrections, or by an upload of a data file containing data corrections relating to one or more previously submitted manifests. 2) Each correction submission must include the following information: A) The Manifest Tracking Number and date of receipt by the facility of the original manifests for which data are being corrected; B) The item numbers of the original manifest that is the subject of the submitted corrections; and C) For each item number with corrected data, the data previously entered and the corresponding data as corrected by the correction submission. 3) Each correction submission must include a statement that the person submitting the corrections certifies that, to the best of his or her knowledge or belief, the corrections that are included in the submission will cause the information reported about the previously received hazardous wastes to be true, accurate, and complete: A) The person must execute the certification statement with a valid electronic signature; and B) The person may submit a batch upload of data corrections under one certification statement. 4) Upon receipt by the e-Manifest System of any correction submission, other interested persons shown on the manifest will be provided electronic notice of the submitter's corrections. 5) Other interested persons shown on the manifest may respond to the submitter's corrections with comments to the submitter, or by submitting another correction to the e-Manifest System, certified by the respondent as specified in subsection (l)(3), and with notice of the corrections to other interested persons shown on the manifest. POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS (Source: Amended at 50 Ill. Reg. 14927, effective September 17, 2026) Section 725.172 Manifest Discrepancies a) "Manifest discrepancies" are defined as any one of the following: 1) Significant differences (as defined by subsection (b)) between the quantity or type of hazardous waste designated on the manifest or shipping paper, and the quantity and type of hazardous waste a facility actually receives; 2) Rejected wastes, which may be a full or partial shipment of hazardous waste that the treatment, storage, or disposal facility cannot accept; or 3) Container residues, which are residues that exceed the quantity limits for empty containers in 35 Ill. Adm. Code 721.107(b) and 726.607. b) "Significant differences in quantity" are defined as the appropriate of the following: for bulk waste, variations greater than 10 percent in weight; or, for batch waste, any variation in piece count, such as a discrepancy of one drum in a truckload. "Significant differences in type" are defined as obvious differences that can be discovered by inspection or waste analysis, such as waste solvent substituted for waste acid, or as toxic constituents not reported on the manifest or shipping paper. c) Upon discovering a significant difference in quantity or type, the owner or operator must attempt to reconcile the discrepancy with the waste generator or transporter (e.g., with telephone conversations). If the discrepancy is not resolved within 2015 days after receiving the waste, the owner or operator must: immediately submit to the Agency a letter describing the discrepancy and attempts to reconcile it, and a copy of the manifest or shipping paper at issue. 1) Immediately submit to the USEPA and Agency a letter describing the discrepancy and attempts to reconcile it, and a copy of the manifest or shipping paper at issue. 2) Beginning on December 1, 2025, immediately submit a Discrepancy Report to the USEPA e-Manifest system describing the discrepancy and attempts to reconcile it, and a copy of the manifest or shipping paper at POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS issue. Beginning on December 1, 2025, the USEPA will no longer accept mailed paper Discrepancy Reports from facilities. d) Rejection of Hazardous Waste 1) Upon rejecting waste or identifying a container residue that exceeds the quantity limits for empty containers in 35 Ill. Adm. Code 721.107(b), the facility owner or operator must consult with the generator before sending the waste to another facility that can manage the waste. If it is impossible to locate an alternative facility that can receive the waste, the facility owner or operator may return the rejected waste or residue to the generator. The facility owner or operator must send the waste to the alternative facility or to the generator within 60 days after the rejection or the container residue identification. 2) While the facility owner or operator is making arrangements for sending rejected wastes or residues to another facility under this Section, it must ensure that either the delivering transporter retains custody of the waste, or the facility owner or operator must provide for secure, temporary custody of the waste, pending delivery of the waste to the first transporter designated on the manifest prepared under subsection (e) or (f). e) Except as provided in subsection (e)(7), for full or partial load rejections and residues that are to be sent off-site to an alternate facility, the facility owner or operator must prepare a new manifest in compliance with 35 Ill. Adm. Code 722.120(a) and the instructions in subsections (e)(1) through (e)(6): 1) The facility owner or operator must write the generator's USEPA identification number in Item 1 of the new manifest. The facility owner or operator must write the generator's name and mailing address in Item 5 of the new manifest. If the mailing address is different from the generator's site address, then the facility owner or operator must write the generator's site address in the designated space in Item 5. 2) The facility owner or operator must write the name of the alternate designated facility and the facility's USEPA identification number in the designated facility block (Item 8) of the new manifest. 3) The facility owner or operator must copy the manifest tracking number found in Item 4 of the old manifest to the Special Handling and Additional Information Block of the new manifest, and indicate that the shipment is a residue or rejected waste from the previous shipment. 4) The facility owner or operator must copy the manifest tracking number found in Item 4 of the new manifest to the manifest reference number line in the Discrepancy Block of the old manifest (Item 18a). 5) The facility owner or operator must write the USDOT description for the rejected load or the residue in Item 9 (USDOT Description) of the new manifest and write the container types, quantity, and volumes of waste. 6) The facility owner or operator must sign the Generator's/Offeror's Certification to certify, as the offeror of the shipment, that the waste has been properly packaged, marked and labeled and is in proper condition for transportation, and mail a signed copy of the manifest to the generator identified in Item 5 of the new manifest. 7) For full load rejections that are made while the transporter remains present at the facility, the facility owner or operator may send the rejected shipment to the alternate facility by completing Item 18b of the original manifest and supplying the information on the next destination facility in the Alternate Facility space. The facility owner or operator must retain a copy of this manifest for its records, and then give the remaining copies of the manifest to the transporter to accompany the shipment. If the original manifest is not used, then the facility owner or operator must use a new manifest and comply with subsections (e)(1) through (e)(6). f) Except as provided in subsection (f)(7), for rejected wastes and residues that must be sent back to the generator, the facility owner or operator must prepare a new manifest in compliance with 35 Ill. Adm. Code 722.120(a) and the instructions in subsections (f)(1) through (f)(6) and (f)(8): 1) The facility owner or operator must write the facility's USEPA identification number in Item 1 of the new manifest. The facility owner or operator must write the facility's name and mailing address in Item 5 of the new manifest. If the mailing address is different from the facility's site POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS address, then the facility owner or operator must write the facility's site address in the designated space for Item 5 of the new manifest. 2) The facility owner or operator must write the name of the initial generator and the generator's USEPA identification number in the designated facility block (Item 8) of the new manifest. 3) The facility owner or operator must copy the manifest tracking number found in Item 4 of the old manifest to the Special Handling and Additional Information Block of the new manifest, and indicate that the shipment is a residue or rejected waste from the previous shipment. 4) The facility owner or operator must copy the manifest tracking number found in Item 4 of the new manifest to the manifest reference number line in the Discrepancy Block of the old manifest (Item 18a). 5) The facility owner or operator must write the USDOT description for the rejected load or the residue in Item 9 (USDOT Description) of the new manifest and write the container types, quantity, and volumes of waste. 6) The facility owner or operator must sign the Generator's/Offeror's Certification to certify, as offeror of the shipment, that the waste has been properly packaged, marked and labeled and is in proper condition for transportation. 7) For full load rejections that are made while the transporter remains at the facility, the facility owner or operator may return the shipment to the generator with the original manifest by completing Item 18b of the manifest and supplying the generator's information in the Alternate Facility space. The facility owner or operator must retain a copy for its records and then give the remaining copies of the manifest to the transporter to accompany the shipment. If the original manifest is not used, then the facility owner or operator must use a new manifest and comply with subsections (f)(1) through (f)(6) and (f)(8). 8) For full or partial load rejections and container residues contained in non- empty containers that are returned to the generator, the facility owner or operator must also comply with the exception reporting requirements in Section 722.142(a). POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS g) If a facility owner or operator rejects a waste or identifies a container residue that exceeds the quantity limits for empty containers in 35 Ill. Adm. Code 721.107(b) after it has signed, dated, and returned a copy of the manifest to the delivering transporter or to the generator, the facility owner or operator must amend its copy of the manifest to indicate the rejected wastes or residues in the discrepancy space of the amended manifest. The facility owner or operator must also copy the manifest tracking number from Item 4 of the new manifest to the Discrepancy space of the amended manifest, and must re-sign and date the manifest to certify to the information as amended. The facility owner or operator must retain the amended manifest for at least three years from the date of amendment, and must, within 30 days, send a copy of the amended manifest to the transporter and generator that received copies before being amended. Facilities are not required to send the amended manifest to any transporter who is registered in the USEPA's e-Manifest system. Registered transporters may obtain the signed and dated copy of a completed manifest from the USEPA e-Manifest system in lieu of receiving the manifest through U.S. postal mail. (Source: Amended at 50 Ill. Reg. 14927, effective September 17, 2026) Section 725.176 Unmanifested Waste Report a) If a facility accepts for treatment, storage, or disposal any hazardous waste from an off-site source without an accompanying manifest, or without an accompanying shipping paper, as described by 35 Ill. Adm. Code 723.120(e), and if the waste is not excluded from the manifest requirement by 35 Ill. Adm. Code 260 through 265, then the owner or operator must prepare and submit a letter to the Agency within 15 days after receiving the waste. The unmanifested waste report must contain the following information: 1) The USEPA identification number, name, and address of the facility; 2) The date the facility received the waste; 3) The USEPA identification number, name, and address of the generator and the transporter, if available; 4) A description and the quantity of each unmanifested hazardous waste the facility received; 5) The method of treatment, storage, or disposal for each hazardous waste; 6) The certification signed by the owner or operator of the facility or its authorized representative; and 7) A brief explanation of why the waste was unmanifested, if known. b) Beginning on December 1, 2025, if a facility accepts for treatment, storage, or disposal any hazardous waste from an off-site source without an accompanying manifest, or without an accompanying shipping paper as described by 40 CFR 263.20(e), and if the waste is not excluded from the manifest requirements in 40 CFR 263.20, then the owner or operator must prepare an electronic Unmanifested Waste Report in the USEPA e-Manifest system for submission to the USEPA within 15 days after receiving the waste. The Unmanifested Waste Report must contain the following information:This subsection (b) corresponds with 40 CFR 265.76(b), which USEPA has marked "reserved". This statement maintains structural consistency with the corresponding federal regulations. 1) The EPA identification number, name and address of the facility; 2) The date the facility received the waste; 3) The EPA identification number, name and address of the generator and the transporter, if available; 4) A description and the quantity of each unmanifested hazardous waste the facility received; 5) The method of treatment, storage, or disposal for each hazardous waste; 6) The certification signed by the owner or operator of the facility or his authorized representative; and 7) A brief explanation of why the waste was unmanifested, if known. BOARD NOTE: Small quantities of hazardous waste are excluded from regulation under this Part and do not require a manifest. Where a facility received unmanifested hazardous waste, USEPA has suggested that the owner or operator obtain from each POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS generator a certification that the waste qualifies for exclusion. Otherwise, USEPA has suggested that the owner or operator file an unmanifested waste report for the hazardous waste movement. (Source: Amended at 50 Ill. Reg. 14927, effective September 17, 2026) SUBPART H: FINANCIAL REQUIREMENTS Section 725.243 Financial Assurance for Closure An owner or operator of each facility must establish financial assurance for closure of the facility. The owner or operator must choose from the options specified in subsections (a) through (e). a) Closure Trust Fund 1) An owner or operator may satisfy the requirements of this Section by establishing a closure trust fund that conforms to the requirements of this subsection and submitting an original, signed duplicate of the trust agreement to the Agency. The trustee must be an entity that has the authority to act as a trustee and whose trust operations are regulated and examined by a federal or State agency. 2) The wording of the trust agreement must be as specified in 35 Ill. Adm. Code 724.251, and the trust agreement must be accompanied by a formal certification of acknowledgment, as specified in 35 Ill. Adm. Code 724.251. Schedule A of the trust agreement must be updated within 60 days after a change in the amount of the current closure cost estimate covered by the agreement. 3) Payments into the trust fund must be made annually by the owner or operator over the remaining operating life of the facility as estimated in the closure plan; this period is hereafter referred to as the "pay-in period". The payments into the closure trust fund must be made as follows: A) The first payment must be at least equal to the current closure cost estimate, except as provided in subsection (f), divided by the number of years in the pay-in period. POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS B) Subsequent payments must be made no later than 30 days after each anniversary date of the first payment. The amount of each subsequent payment must be determined by this formula: (CE-CV)(CE- Next Payment= CV) YY Where: CE = the current closure cost estimate CV = the current value of the trust fund Y = the number of years remaining in the pay-in period 4) The owner or operator may accelerate payments into the trust fund or may deposit the full amount of the current closure cost estimate at the time the fund is established. However, the owner or operator must maintain the value of the fund at no less than the value that the fund would have if annual payments were made as specified in subsection (a)(3). 5) If the owner or operator establishes a closure trust fund after having used one or more alternate mechanisms specified in this Section, the owner or operator's first payment must be in at least the amount that the fund would contain if the trust fund were established initially and annual payments made as specified in subsection (a)(3). 6) After the pay-in period is completed, whenever the current closure cost estimate changes, the owner or operator must compare the new estimate with the trustee's most recent annual valuation of the trust fund. If the value of the fund is less than the amount of the new estimate, the owner or operator, within 60 days after the change in the cost estimate, must either deposit an amount into the fund so that its value after this deposit at least equals the amount of the current closure cost estimate, or obtain other financial assurance, as specified in this Section, to cover the difference. 7) If the value of the trust fund is greater than the total amount of the current closure cost estimate, the owner or operator may submit a written request to the Agency for release of the amount in excess of the current closure cost estimate. 8) If an owner or operator substitutes other financial assurance, as specified in this Section, for all or part of the trust fund, the owner or operator may submit a written request to the Agency for release of the amount in excess of the current closure cost estimate covered by the trust fund. 9) Within 60 days after receiving a request from the owner or operator for release of funds as specified in subsection (a)(7) or (a)(8), the Agency must instruct the trustee to release to the owner or operator such funds as the Agency specifies in writing. 10) After beginning partial or final closure, an owner or operator or another person authorized to conduct partial or final closure may request reimbursement for closure expenditures by submitting itemized bills to the Agency. The owner or operator may request reimbursement for partial closure only if sufficient funds are remaining in the trust fund to cover the maximum costs of closing the facility over its remaining operating life. Within 60 days after receiving bills for partial or final closure activities, the Agency must instruct the trustee to make reimbursement in those amounts as the Agency specifies in writing if the Agency determines that the partial or final closure expenditures are in accordance with the approved closure plan, or otherwise justified. If the Agency determines that the maximum cost of closure over the remaining life of the facility will be significantly greater than the value of the trust fund, it must withhold reimbursement of such amounts as it deems prudent until it determines, in accordance with subsection (h), that the owner or operator is no longer required to maintain financial assurance for final closure of the facility. If the Agency does not instruct the trustee to make such reimbursements, the Agency must provide the owner or operator a detailed written statement of reasons. 11) The Agency must agree to termination of the trust when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS b) Surety Bond Guaranteeing Payment into a Closure Trust Fund 1) An owner or operator may satisfy the requirements of this Section by obtaining a surety bond that conforms to the requirements of this subsection (b) and submitting the bond to the Agency. The surety company issuing the bond must, at a minimum, be among those listed as acceptable sureties on federal bonds in Circular 570 of the U.S. Department of the Treasury. BOARD NOTE: The U.S. Department of the Treasury updates Circular 570, "Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies", on an annual basis pursuant to 31 CFR 223.16. Circular 570 is available on the Internet from the following website: https://fiscal.treasury.gov/about-us/doing- business-with-fiscal-service/surety-bonds/circular-570 http://www.fms.treas.gov/c570/. 2) The wording of the surety bond must be as specified in 35 Ill. Adm. Code 724.251. 3) The owner or operator that uses a surety bond to satisfy the requirements of this Section must also establish a standby trust fund. Under the terms of the bond, all payments made thereunder will be deposited by the surety directly into the standby trust fund in accordance with instructions from the Agency. This standby trust fund must meet the requirements specified in subsection (a), except as follows: A) An original, signed duplicate of the trust agreement must be submitted to the Agency with the surety bond; and B) Until the standby trust fund is funded pursuant to the requirements of this Section, the following are not required by these regulations: i) Payments into the trust fund, as specified in subsection (a); ii) Updating of Schedule A of the trust agreement (see 35 Ill. Adm. Code 724.251(a)) to show current closure cost estimates; POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS iii) Annual valuations, as required by the trust agreement; and iv) Notices of nonpayment, as required by the trust agreement. 4) The bond must guarantee that the owner or operator will: A) Fund the standby trust fund in an amount equal to the penal sum of the bond before the beginning of final closure of the facility; B) Fund the standby trust fund in an amount equal to the penal sum within 15 days after an order to begin final closure is issued by the Board or a court of competent jurisdiction; or C) Provide alternate financial assurance, as specified in this Section, and obtain the Agency's written approval of the assurance provided, within 90 days after receipt by both the owner or operator and the Agency of a notice of cancellation of the bond from the surety. 5) Under the terms of the bond, the surety will become liable on the bond obligation when the owner or operator fails to perform as guaranteed by the bond. 6) The penal sum of the bond must be in an amount at least equal to the current closure cost estimate, except as provided in subsection (f). 7) Whenever the current closure cost estimate increases to an amount greater than the penal sum, the owner or operator, within 60 days after the increase, must either cause the penal sum to be increased to an amount at least equal to the current closure cost estimate and submit evidence of such increase to the Agency, or obtain other financial assurance, as specified in this Section, to cover the increase. Whenever the current closure cost estimate decreases, the penal sum may be reduced to the amount of the current closure cost estimate following written approval by the Agency. 8) Under the terms of the bond, the surety may cancel the bond by sending notice of cancellation by certified mail to the owner or operator and to the Agency. Cancellation may not occur, however, during the 120 days beginning on the date of receipt of the notice of cancellation by both the owner or operator and the Agency, as evidenced by the return receipts. 9) The owner or operator may cancel the bond if the Agency has given prior written consent based on its receipt of evidence of alternate financial assurance, as specified in this Section. c) Closure Letter of Credit 1) An owner or operator may satisfy the requirements of this Section by obtaining an irrevocable standby letter of credit that conforms to the requirements of this subsection (c) and submitting the letter to the Agency. The issuing institution must be an entity that has the authority to issue letters of credit and whose letter-of-credit operations are regulated and examined by a federal or State agency. 2) The wording of the letter of credit must be as specified in 35 Ill. Adm. Code 724.251. 3) An owner or operator that uses a letter of credit to satisfy the requirements of this Section must also establish a standby trust fund. Under the terms of the letter of credit, all amounts paid pursuant to a draft by the Agency must be deposited by the issuing institution directly into the standby trust fund in accordance with instructions from the Agency. This standby trust fund must meet the requirements of the trust fund specified in subsection (a), except as follows: A) An original, signed duplicate of the trust agreement must be submitted to the Agency with the letter of credit; and B) Unless the standby trust fund is funded pursuant to the requirements of this Section, the following are not required by these regulations: i) Payments into the trust fund, as specified in subsection (a); ii) Updating of Schedule A of the trust agreement (as specified in 35 Ill. Adm. Code 724.251) to show current closure cost POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS estimates; iii) Annual valuations, as required by the trust agreement; and iv) Notices of nonpayment as required by the trust agreement. 4) The letter of credit must be accompanied by a letter from the owner or operator referring to the letter of credit by number, issuing institution, and date and providing the following information: the USEPA identification number, name, and address of the facility, and the amount of funds assured for closure of the facility by the letter of credit. 5) The letter of credit must be irrevocable and issued for a period of at least one year. The letter of credit must provide that the expiration date will be automatically extended for a period of at least one year unless, at least 120 days before the current expiration date, the issuing institution notifies both the owner or operator and the Agency by certified mail of a decision not to extend the expiration date. Under the terms of the letter of credit, the 120 days will begin on the date when both the owner or operator and the Agency have received the notice, as evidenced by the return receipts. 6) The letter of credit must be issued in an amount at least equal to the current closure cost estimate, except as provided in subsection (f). 7) Whenever the current closure cost estimate increases to an amount greater than the amount of the credit, the owner or operator, within 60 days after the increase, must either cause the amount of the credit to be increased so that it at least equals the current closure cost estimate and submit evidence of such increase to the Agency, or obtain other financial assurance, as specified in this Section, to cover the increase. Whenever the current closure cost estimate decreases, the amount of the credit may be reduced to the amount of the current closure cost estimate following written approval by the Agency. 8) Following a final judicial determination or Board order finding that the owner or operator has failed to perform final closure in accordance with the approved closure plan when required to do so, the Agency may draw on the letter of credit. 9) If the owner or operator does not establish alternate financial assurance, as specified in this Section, and obtain written approval of such alternate assurance from the Agency within 90 days after receipt by both the owner or operator and the Agency of a notice from issuing institution that it has decided not to extend the letter of credit beyond the current expiration date, the Agency must draw on the letter of credit. The Agency may delay the drawing if the issuing institution grants an extension of the term of the credit. During the last 30 days of any such extension the Agency must draw on the letter of credit if the owner or operator has failed to provide alternate financial assurance, as specified in this Section, and obtain written approval of such assurance from the Agency. 10) The Agency must return the letter of credit to the issuing institution for termination when one of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). d) Closure Insurance 1) An owner or operator may satisfy the requirements of this Section by obtaining closure insurance that conforms to the requirements of this subsection and submitting a certificate of such insurance to the Agency. At a minimum, the insurer must be licensed to transact the business of insurance, or eligible to provide insurance as an excess or surplus lines insurer, in one or more States. 2) The wording of the certificate of insurance must be as specified in 35 Ill. Adm. Code 724.251. 3) The closure insurance policy must be issued for a face amount at least equal to the current closure cost estimate, except as provided in subsection (f). The term "face amount" means the total amount the insurer is obligated to pay under the policy. Actual payments by the insurer will not change the face amount, although the insurer's future liability will be lowered by the amount of the payments. 4) The closure insurance policy must guarantee that funds will be available to close the facility whenever final closure occurs. The policy must also guarantee that, once final closure begins, the insurer will be responsible for paying out funds, up to an amount equal to the face amount of the policy, upon the direction of the Agency to such party or parties as the Agency specifies. 5) After beginning partial or final closure, an owner or operator or any other person authorized to conduct closure may request reimbursement for closure expenditures by submitting itemized bills to the Agency. The owner or operator may request reimbursement for partial closure only if the remaining value of the policy is sufficient to cover the maximum costs of closing the facility over its remaining operating life. Within 60 days after receiving bills for closure activities, the Agency must instruct the insurer to make reimbursement in such amounts as the Agency specifies in writing if the Agency determines that the partial or final closure expenditures are in accordance with the approved closure plan or otherwise justified. If the Agency determines that the maximum cost of closure over the remaining life of the facility will be significantly greater than the face amount of the policy, it must withhold reimbursement of such amounts as it deems prudent until it determines, in accordance with subsection (h), that the owner or operator is no longer required to maintain financial assurance for final closure of the particular facility. If the Agency does not instruct the insurer to make such reimbursements, the Agency must provide the owner or operator with a detailed written statement of reasons. 6) The owner or operator must maintain the policy in full force and effect until the Agency consents to termination of the policy by the owner or operator as specified in subsection (d)(10). Failure to pay the premium, without substitution of alternate financial assurance as specified in this Section, will constitute a significant violation of these regulations, warranting such remedy as the Board may impose pursuant to the Environmental Protection Act. Such violation will be deemed to begin upon receipt by the Agency of a notice of future cancellation, termination, or failure to renew due to nonpayment of the premium, rather than upon the date of expiration. 7) Each policy must contain a provision allowing assignment of the policy to a successor owner or operator. Such assignment may be conditional upon consent of the insurer, provided such consent is not unreasonably refused. 8) The policy must provide that the insurer may not cancel, terminate, or fail to renew the policy except for failure to pay the premium. The automatic renewal of the policy must, at a minimum, provide the insured with the option of renewal at the face amount of the expiring policy. If there is a failure to pay the premium, the insurer may elect to cancel, terminate, or fail to renew the policy by sending notice by certified mail to the owner or operator and the Agency. Cancellation, termination, or failure to renew may not occur, however, during the 120 days beginning with the date of receipt of the notice by both the Agency and the owner or operator, as evidenced by the return receipts. Cancellation, termination, or failure to renew may not occur and the policy will remain in full force and effect in the event that, on or before the date of expiration, one of the following occurs: A) The Agency deems the facility abandoned; B) Interim status is terminated or revoked; C) Closure is ordered by the Board or a court of competent jurisdiction; D) The owner or operator is named as debtor in a voluntary or involuntary proceeding under 11 U.S.C.USC (Bankruptcy); or E) The premium due is paid. 9) Whenever the current closure cost estimate increases to an amount greater than the face amount of the policy, the owner or operator, within 60 days after the increase, must either cause the face amount to be increased to an amount at least equal to the current closure cost estimate and submit evidence of such increase to the Agency, or obtain other financial assurance as specified in this Section to cover the increase. Whenever the current closure cost estimate decreases, the face amount may be reduced to the amount of the current closure cost estimate following written approval by the Agency. POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 10) The Agency must give written consent to the owner or operator that the owner or operator may terminate the insurance policy when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). e) Financial Test and Corporate Guarantee for Closure 1) An owner or operator may satisfy the requirements of this Section by demonstrating that the owner or operator passes a financial test as specified in this subsection. To pass this test the owner or operator must meet the criteria of either subsection (e)(1)(A) or (e)(1)(B): A) The owner or operator must have all of the following: i) Two of the following three ratios: a ratio of total liabilities to net worth less than 2.0; a ratio of the sum of net income plus depreciation, depletion and amortization to total liabilities greater than 0.1; and a ratio of current assets to current liabilities greater than 1.5; ii) Net working capital and tangible net worth each at least six times the sum of the current closure and post-closure cost estimates and the current plugging and abandonment cost estimates; iii) Tangible net worth of at least $10 million; and iv) Assets located in the United States amounting to at least 90 percent of total assets or at least six times the sum of the current closure and post-closure cost estimates and the current plugging and abandonment cost estimates. B) The owner or operator must have all of the following: POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS i) A current rating for its most recent bond issuance of AAA, AA, A, or BBB, as issued by Standard and Poor's, or Aaa, Aa, A, or Baa, as issued by Moody's; ii) Tangible net worth at least six times the sum of the current closure and post-closure cost estimates and the current plugging and abandonment cost estimates; iii) Tangible net worth of at least $10 million; and iv) Assets located in the United States amounting to at least 90 percent of total assets or at least six times the sum of the current closure and post-closure cost estimates and the current plugging and abandonment cost estimates. 2) The phrase "current closure and post-closure cost estimates", as used in subsection (e)(1), refers to the cost estimates required to be shown in subsections 1 through 4 of the letter from the owner's or operator's chief financial officer (see 35 Ill. Adm. Code 724.251). The phrase "current plugging and abandonment cost estimates", as used in subsection (e)(1), refers to the cost estimates required to be shown in subsections 1 through 4 of the letter from the owner's or operator's chief financial officer (see 35 Ill. Adm. Code 704.240). 3) To demonstrate that the owner or operator meets this test, the owner or operator must submit each of the following items to the Agency: A) A letter signed by the owner's or operator's chief financial officer and worded as specified in 35 Ill. Adm. Code 724.251; B) A copy of the independent certified public accountant's report on examination of the owner's or operator's financial statements for the latest completed fiscal year; and C) A special report from the owner's or operator's independent certified public accountant to the owner or operator stating the following: POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS i) That the accountant has compared the data that the letter from the chief financial officer specifies as having been derived from the independently audited, year-end financial statements for the latest fiscal year with the amounts in such financial statements; and ii) In connection with that procedure, that no matters came to the accountant's attention which caused the accountant to believe that the specified data should be adjusted. 4) This subsection (e)(4) corresponds with 40 CFR 265.143(e)(4), a federal provision relating to an extension of the time to file the proofs of financial assurance required by this subsection (e) granted by USEPA. This statement maintains structural consistency with the corresponding federal regulations. 5) After the initial submission of items specified in subsection (e)(3), the owner or operator must send updated information to the Agency within 90 days after the close of each succeeding fiscal year. This information must consist of all three items specified in subsection (e)(3). 6) If the owner or operator no longer meets the requirements of subsection (e)(1), the owner or operator must send notice to the Agency of intent to establish alternate financial assurance as specified in this Section. The notice must be sent by certified mail within 90 days after the end of the fiscal year for which the year-end financial data show that the owner or operator no longer meets the requirements. The owner or operator must provide the alternate financial assurance within 120 days after the end of such fiscal year. 7) The Agency may, based on a reasonable belief that the owner or operator may no longer meet the requirements of subsection (e)(1), require reports of financial condition at any time from the owner or operator in addition to those specified in subsection (e)(3). If the Agency finds, on the basis of such reports or other information, that the owner or operator no longer meets the requirements of subsection (e)(1), the owner or operator must provide alternate financial assurance as specified in this Section within 30 days after notification of such a finding. 8) The Agency may disallow use of this test on the basis of qualifications in the opinion expressed by the independent certified public accountant in the accountant's report on examination of the owner's or operator's financial statements (see subsection (e)(3)(B)). An adverse opinion or a disclaimer of opinion will be cause for disallowance. The Agency must evaluate other qualifications on an individual basis. The owner or operator must provide alternate financial assurance as specified in this Section within 30 days after notification of the disallowance. 9) The owner or operator is no longer required to submit the items specified in subsection (e)(3) when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). 10) An owner or operator may meet the requirements of this Section by obtaining a written guarantee, hereafter referred to as "corporate guarantee". The guarantor must be the direct or higher-tier parent corporation of the owner or operator, a firm whose parent corporation is also the parent corporation of the owner or operator, or a firm with a "substantial business relationship" with the owner or operator. The guarantor must meet the requirements for owners or operators in subsections (e)(1) through (e)(8), and must comply with the terms of the corporate guarantee. The wording of the corporate guarantee must be identical to the wording specified in 35 Ill. Adm. Code 724.251. The corporate guarantee must accompany the items sent to the Agency as specified in subsection (e)(3). One of these items must be the letter from the guarantor's chief financial officer. If the guarantor's parent corporation is also the parent corporation of the owner or operator, the letter must describe the value received in consideration of the guarantee. If the guarantor is a firm with a "substantial business relationship" with the owner or operator, this letter must describe this substantial business relationship" and the value received in consideration of the guarantee. The terms of the corporate guarantee must provide the following: A) That, if the owner or operator fails to perform final closure of a POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS facility covered by the corporate guarantee in accordance with the closure plan and other interim status requirements whenever required to do so, the guarantor will do so or establish a trust fund as specified in subsection (a), in the name of the owner or operator. B) That the corporate guarantee will remain in force unless the guarantor sends notice of cancellation by certified mail to the owner or operator and to the Agency. Cancellation may not occur, however, during the 120 days beginning on the date of receipt of the notice of cancellation by both the owner or operator and the Agency, as evidenced by the return receipts. C) That, if the owner or operator fails to provide alternate financial assurance as specified in this Section and obtain the written approval of such alternate assurance from the Agency within 90 days after receipt by both the owner or operator and the Agency of a notice of cancellation of the corporate guarantee from the guarantor, the guarantor will provide such alternate financial assurance in the name of the owner or operator. f) Use of Multiple Financial Mechanisms. An owner or operator may satisfy the requirements of this Section by establishing more than one financial mechanism per facility. These mechanisms are limited to trust funds, surety bonds, letters of credit, and insurance. The mechanisms must be as specified in subsections (a) through (d), respectively, except that it is the combination of mechanisms, rather than the single mechanism, that must provide financial assurance for an amount at least equal to the current closure cost estimate. If an owner or operator uses a trust fund in combination with a surety bond or a letter of credit, the owner or operator may use the trust fund as the standby trust fund for the other mechanisms. A single standby trust fund may be established for two or more mechanisms. The Agency may use any or all of the mechanisms to provide for closure of the facility. g) Use of a Financial Mechanism for Multiple Facilities. An owner or operator may use a financial assurance mechanism specified in this Section to meet the requirements of this Section for more than one facility. Evidence of financial assurance submitted to the Agency must include a list showing, for each facility, the USEPA identification number, name, address, and the amount of funds for closure assured by the mechanism. The amount of funds available through the POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS mechanism must be no less than the sum of funds that would be available if a separate mechanism had been established and maintained for each facility. The amount of funds available to the Agency must be sufficient to close all of the owner or operator's facilities. In directing funds available through the mechanism for closure of any of the facilities covered by the mechanism, the Agency may direct only the amount of funds designated for that facility, unless the owner or operator agrees to the use of additional funds available under the mechanism. h) Release of the Owner or Operator from the Requirements of This Section. Within 60 days after receiving certifications from the owner or operator and a qualified Professional Engineer that final closure has been completed in accordance with the approved closure plan, the Agency must notify the owner or operator in writing that the owner or operator is no longer required by this Section to maintain financial assurance for closure of the facility, unless the Agency determines that closure has not been in accordance with the approved closure plan. The Agency must provide the owner or operator a detailed written statement of any such determination that closure has not been in accordance with the approved closure plan. i) Appeal. The following Agency actions are deemed to be permit modifications or refusals to modify for purposes of appeal to the Board (35 Ill. Adm. Code 702.184(e)(3)): 1) An increase in, or a refusal to decrease the amount of, a bond, letter of credit, or insurance; or 2) Requiring alternate assurance upon a finding that an owner or operator or parent corporation no longer meets a financial test. (Source: Amended at 50 Ill. Reg. 14927, effective September 17, 2026) Section 725.245 Financial Assurance for Post-Closure Monitoring and Maintenance An owner or operator of a facility with a hazardous waste disposal unit must establish financial assurance for post-closure care of the disposal units. The owner or operator must choose from the following options: a) Post-Closure Trust Fund 1) An owner or operator may satisfy the requirements of this Section by establishing a post-closure trust fund that conforms to the requirements of this subsection and submitting an original, signed duplicate of the trust agreement to the Agency. The trustee must be an entity that has the authority to act as a trustee and whose trust operations are regulated and examined by a federal or State agency. 2) The wording of the trust agreement must be as specified in 35 Ill. Adm. Code 724.251 and the trust agreement must be accompanied by a formal certification of acknowledgment (as specified in 35 Ill. Adm. Code 724.251). Schedule A of the trust agreement must be updated within 60 days after a change in the amount of the current post-closure cost estimate covered by the agreement. 3) Payments into the trust fund must be made annually by the owner or operator over the remaining operating life of the facility as estimated in the closure plan; this period is hereafter referred to as the "pay-in period". The payments into the post-closure trust fund must be made as follows: A) The first payment must be at least equal to the current post-closure cost estimate, except as provided in subsection (f), divided by the number of years in the pay-in period. B) Subsequent payments must be made no later than 30 days after each anniversary date of the first payment. The amount of each subsequent payment must be determined by this formula: (CE-CV)(CE- Next Payment= CV) YY Where: CE = the current closure cost estimate CV = the current value of the trust fund Y = the number of years remaining in the pay-in period 4) The owner or operator may accelerate payments into the trust fund or may deposit the full amount of the current post-closure cost estimate at the time POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS the fund is established. However, the owner or operator must maintain the value of the fund at no less than the value that the fund would have if annual payments were made as specified in subsection (a)(3). 5) If the owner or operator establishes a post-closure trust fund after having used one or more alternate mechanisms specified in this Section, the owner or operator's first payment must be in at least the amount that the fund would contain if the trust fund were established initially and annual payments made as specified in subsection (a)(3). 6) After the pay-in period is completed, whenever the current post-closure cost estimate changes during the operating life of the facility, the owner or operator must compare the new estimate with the trustee's most recent annual valuation of the trust fund. If the value of the fund is less than the amount of the new estimate, the owner or operator, within 60 days after the change in the cost estimate, must either deposit an amount into the fund so that its value after this deposit at least equals the amount of the current post-closure cost estimate, or obtain other financial assurance as specified in this Section to cover the difference. 7) During the operating life of the facility, if the value of the trust fund is greater than the total amount of the current post-closure cost estimate, the owner or operator may submit a written request to the Agency for release of the amount in excess of the current post-closure cost estimate. 8) If an owner or operator substitutes other financial assurance as specified in this Section for all or part of the trust fund, owner or operator may submit a written request to the Agency for release of the amount in excess of the current post-closure cost estimate covered by the trust fund. 9) Within 60 days after receiving a request from the owner or operator for release of funds as specified in subsection (a)(7) or (a)(8), the Agency must instruct the trustee to release to the owner or operator such funds as the Agency specifies in writing. 10) During the period of post-closure care, the Agency must approve a release of funds if the owner or operator demonstrates to the Agency that the value of the trust fund exceeds the remaining cost of post-closure care. POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS 11) An owner or operator or any other person authorized to perform post- closure care may request reimbursement for post-closure care expenditures by submitting itemized bills to the Agency. Within 60 days after receiving bills for post-closure activities, the Agency must instruct the trustee to make reimbursement in those amounts as the Agency specifies in writing if the Agency determines that the post-closure care expenditures are in accordance with the approved post-closure plan or otherwise justified. If the Agency does not instruct the trustee to make such reimbursements, the Agency must provide the owner or operator with a detailed written statement of reasons. 12) The Agency must agree to termination of a trust when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). b) Surety Bond Guaranteeing Payment into a Post-Closure Trust Fund 1) An owner or operator may satisfy the requirements of this Section by obtaining a surety bond that conforms to the requirements of this subsection (b) and submitting the bond to the Agency. The surety company issuing the bond must, at a minimum, be among those listed as acceptable sureties on federal bonds in Circular 570 of the U.S. Department of the Treasury. BOARD NOTE: The U.S. Department of the Treasury updates Circular 570, "Companies Holding Certificates of Authority as Acceptable Sureties on Federal Bonds and as Acceptable Reinsuring Companies", on an annual basis pursuant to 31 CFR 223.16. Circular 570 is available on the Internet from the following website: https://fiscal.treasury.gov/about-us/doing- business-with-fiscal-service/surety-bonds/circular-570 http://www.fms.treas.gov/c570/. 2) The wording of the surety bond must be as specified in 35 Ill. Adm. Code 724.251. 3) The owner or operator that uses a surety bond to satisfy the requirements of this Section must also establish a standby trust fund. Under the terms of the bond, all payments made thereunder will be deposited by the surety directly into the standby trust fund in accordance with instructions from the Agency. This standby trust fund must meet the requirements specified in subsection (a), except as follows: A) An original, signed duplicate of the trust agreement must be submitted to the Agency with the surety bond; and B) Until the standby trust fund is funded pursuant to the requirements of this Section, the following are not required by these regulations: i) Payments into the trust fund, as specified in subsection (a); ii) Updating of Schedule A of the trust agreement (as specified in 35 Ill. Adm. Code 724.251) to show current post-closure cost estimates; iii) Annual valuations, as required by the trust agreement; and iv) Notices of nonpayment, as required by the trust agreement. 4) The bond must guarantee that the owner or operator will perform the following acts: A) Fund the standby trust fund in an amount equal to the penal sum of the bond before the beginning of final closure of the facility; or B) Fund the standby trust fund in an amount equal to the penal sum within 15 days after an order to begin closure is issued by the Board or a court of competent jurisdiction; or C) Provide alternate financial assurance, as specified in this Section, and obtain the Agency's written approval of the assurance provided, within 90 days after receipt by both the owner or operator and the Agency of a notice of cancellation of the bond from the surety. 5) Under the terms of the bond, the surety will become liable on the bond obligation when the owner or operator fails to perform as guaranteed by the bond. 6) The penal sum of the bond must be in an amount at least equal to the current post-closure cost estimate, except as provided in subsection (f). 7) Whenever the current post-closure cost estimate increases to an amount greater than the penal sum, the owner or operator, within 60 days after the increase, must either cause the penal sum to be increased to an amount at least equal to the current post-closure cost estimate and submit evidence of such increase to the Agency or obtain other financial assurance as specified in this Section to cover the increase. Whenever the current post- closure cost estimate decreases, the penal sum may be reduced to the amount of the current post-closure cost estimate following written approval by the Agency. 8) Under the terms of the bond, the surety may cancel the bond by sending notice of cancellation by certified mail to the owner or operator and to the Agency. Cancellation may not occur, however, during the 120 days beginning on the date of receipt of the notice of cancellation by both the owner or operator and the Agency, as evidenced by the return receipts. 9) The owner or operator may cancel the bond if the Agency has given prior written consent based on its receipt of evidence of alternate financial assurance as specified in this Section. c) Post-Closure Letter of Credit 1) An owner or operator may satisfy the requirements of this Section by obtaining an irrevocable standby letter of credit that conforms to the requirements of this subsection (c) and submitting the letter to the Agency. The issuing institution must be an entity that has the authority to issue letters of credit and whose letter-of-credit operations are regulated and examined by a federal or State agency. 2) The wording of the letter of credit must be as specified in 35 Ill. Adm. Code 724.251. 3) An owner or operator that uses a letter of credit to satisfy the requirements of this Section must also establish a standby trust fund. Under the terms of the letter of credit, all amounts paid pursuant to a draft by the Agency must be deposited by the issuing institution directly into the standby trust fund in accordance with instructions from the Agency. This standby trust fund must meet the requirements of the trust fund specified in subsection (a), except as follows: A) An original, signed duplicate of the trust agreement must be submitted to the Agency with the letter of credit; and B) Unless the standby trust fund is funded pursuant to the requirements of this Section, the following are not required by these regulations: i) Payments into the trust fund, as specified in subsection (a); ii) Updating of Schedule A of the trust agreement (as specified in 35 Ill. Adm. Code 724.151) to show current post-closure cost estimates; iii) Annual valuations, as required by the trust agreement; and iv) Notices of nonpayment, as required by the trust agreement. 4) The letter of credit must be accompanied by a letter from the owner or operator referring to the letter of credit by number, issuing institution, and date and providing the following information: the USEPA identification number, name, and address of the facility, and the amount of funds assured for post-closure care of the facility by the letter of credit. 5) The letter of credit must be irrevocable and issued for a period of at least one year. The letter of credit must provide that the expiration date will be automatically extended for a period of at least one year unless, at least 120 days before the current expiration date, the issuing institution notifies both the owner or operator and the Agency by certified mail of a decision not to extend the expiration date. Under the terms of the letter of credit, the 120 days will begin on the date when both the owner or operator and the Agency have received the notice, as evidenced by the return receipts. 6) The letter of credit must be issued in an amount at least equal to the current post-closure cost estimate, except as provided in subsection (f). 7) Whenever the current post-closure cost estimate increases to an amount greater than the amount of the credit during the operating life of the facility, the owner or operator, within 60 days after the increase, must either cause the amount of the credit to be increased so that it at least equals the current post-closure cost estimate and submit evidence of such increase to the Agency, or obtain other financial assurance, as specified in this Section, to cover the increase. Whenever the current cost estimate decreases during the operating life of the facility, the amount of the credit may be reduced to the amount of the current post-closure cost estimate following written approval by the Agency. 8) During the period of post-closure care, the Agency must approve a decrease in the amount of the letter of credit if the owner or operator demonstrates to the Agency that the amount exceeds the remaining cost of post-closure care. 9) Following a final judicial determination or Board order finding that the owner or operator has failed to perform post-closure care in accordance with the approved post-closure plan and other interim status requirements, the Agency may draw on the letter of credit. 10) If the owner or operator does not establish alternate financial assurance, as specified in this Section, and obtain written approval of such alternate assurance from the Agency within 90 days after receipt by both the owner or operator and the Agency of a notice from the issuing institution that it has decided not to extend the letter of credit beyond the current expiration date, the Agency must draw on the letter of credit. The Agency may delay the drawing if the issuing institution grants an extension of the term of the credit. During the last 30 days after any such extension the Agency must draw on the letter of credit if the owner or operator has failed to provide alternate financial assurance, as specified in this Section, and obtain written approval of such assurance from the Agency. 11) The Agency must return the letter of credit to the issuing institution for POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS termination when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). d) Post-Closure Insurance 1) An owner or operator may satisfy the requirements of this Section by obtaining post-closure insurance that conforms to the requirements of this subsection and submitting a certificate of such insurance to the Agency. At a minimum, the insurer must be licensed to transact the business of insurance, or eligible to provide insurance as an excess or surplus lines insurer, in one or more states. 2) The wording of the certificate of insurance must be as specified in 35 Ill. Adm. Code 724.251. 3) The post-closure insurance policy must be issued for a face amount at least equal to the current post-closure estimate, except as provided in subsection (f). The term "face amount" means the total amount the insurer is obligated to pay under the policy. Actual payments by the insurer will not change the face amount, although the insurer's future liability will be lowered by the amount of the payments. 4) The post-closure insurance policy must guarantee that funds will be available to provide post-closure care of facility whenever the post-closure period begins. The policy must also guarantee that, once post-closure care begins, the insurer will be responsible for paying out funds, up to an amount equal to the face amount of the policy, upon the direction of the Agency, to such party or parties as the Agency specifies. 5) An owner or operator or any other person authorized to perform post- closure care may request reimbursement for post-closure care expenditures by submitting itemized bills to the Agency. Within 60 days after receiving bills for post-closure activities, the Agency must instruct the insurer to make reimbursement in such amounts as the Agency specifies in writing, POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS if the Agency determines that the post-closure care expenditures are in accordance with the approved post-closure plan or otherwise justified. If the Agency does not instruct the insurer to make such reimbursements, the Agency must provide the owner or operator with a detailed written statement of reasons. 6) The owner or operator must maintain the policy in full force and effect until the Agency consents to termination of the policy by the owner or operator, as specified in subsection (d)(11). Failure to pay the premium, without substitution of alternate financial assurance, as specified in this Section, will constitute a significant violation of these regulations, warranting such remedy as the Board may impose pursuant to the Environmental Protection Act. Such violation will be deemed to begin upon receipt by the Agency of a notice of future cancellation, termination, or failure to renew due to nonpayment of the premium, rather than upon the date of expiration. 7) Each policy must contain a provision allowing assignment of the policy to a successor owner or operator. Such assignment may be conditional upon consent of the insurer, provided such consent is not unreasonably refused. 8) The policy must provide that the insurer may not cancel, terminate, or fail to renew the policy except for failure to pay the premium. The automatic renewal of the policy must, at a minimum, provide the insured with the option of renewal at the face amount of the expiring policy. If there is a failure to pay the premium, the insurer may elect to cancel, terminate, or fail to renew the policy by sending notice by certified mail to the owner or operator and the Agency. Cancellation, termination, or failure to renew may not occur, however, during the 120 days beginning with the date of receipt of the notice by both the Agency and the owner or operator, as evidenced by the return receipts. Cancellation, termination, or failure to renew may not occur, and the policy will remain in full force and effect in the event that, on or before the date of expiration, one of the following occurs: A) The Agency deems the facility abandoned; B) Interim status is terminated or revoked; POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS C) Closure is ordered by the Board or a court of competent jurisdiction; D) The owner or operator is named as debtor in a voluntary or involuntary proceeding under 11 USC (Bankruptcy); or E) The premium due is paid. 9) Whenever the current post-closure cost estimate increases to an amount greater than the face amount of the policy during the operating life of the facility, the owner or operator, within 60 days after the increase, must either cause the face amount to be increased to an amount at least equal to the current post-closure cost estimate and submit evidence of such increase to the Agency, or obtain other financial assurance, as specified in this Section, to cover the increase. Whenever the current post-closure cost estimate decreases during the operating life of the facility, the face amount may be reduced to the amount of the current post-closure cost estimate following written approval by the Agency. 10) Commencing on the date that liability to make payments pursuant to the policy accrues, the insurer must thereafter annually increase the face amount of the policy. Such increase must be equivalent to the face amount of the policy, less any payments made, multiplied by an amount equivalent to 85 percent of the most recent investment rate or of the equivalent coupon-issue yield announced by the U.S. Treasury for 26- week Treasury securities. 11) The Agency must give written consent to the owner or operator that the owner or operator may terminate the insurance policy when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). e) Financial Test and Corporate Guarantee for Post-Closure Care 1) An owner or operator may satisfy the requirements of this Section by demonstrating that the owner or operator passes a financial test, as specified in this subsection (e). To pass this test the owner or operator must meet the criteria of either subsection (e)(1)(A) or (e)(1)(B): A) The owner or operator must have each of the following: i) Two of the following three ratios: a ratio of total liabilities to net worth less than 2.0; a ratio of the sum of net income plus depreciation, depletion and amortization to total liabilities greater than 0.1; and a ratio of current assets to current liabilities greater than 1.5; ii) Net working capital and tangible net worth each at least six times the sum of the current closure and post-closure cost estimates and the current plugging and abandonment cost estimates; iii) Tangible new worth of at least $10 million; and iv) Assets in the United States amounting to at least 90 percent of total assets or at least six times the sum of the current closure and post-closure cost estimates and the plugging and abandonment cost estimates. B) The owner or operator must have each of the following: i) A current rating for its most recent bond issuance of AAA, AA, A, or BBB, as issued by Standard and Poor's, or Aaa, Aa, A, or Baa, as issued by Moody's; ii) Tangible net worth at least six times the sum of the current closure and post-closure cost estimates and the current plugging and abandonment cost estimates; iii) Tangible net worth of at least $10 million; and iv) Assets located in the United States amounting to at least 90 percent of its total assets or at least six times the sum of the POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS current closure and post-closure cost estimates and the current plugging and abandonment cost estimates. 2) The phrase "current closure and post-closure cost estimates", as used in subsection (e)(1), refers to the cost estimates required to be shown in subsections 1 through 4 of the letter from the owner's or operator's chief financial officer (see 35 Ill. Adm. Code 724.251). The phrases "current plugging and abandonment cost estimates", as used in subsection (e)(1), refers to the cost estimates required to be shown in subsections 1 through 4 of the letter from the owner's or operator's chief financial officer (see 35 Ill. Adm. Code 704.240). 3) To demonstrate that it meets this test, the owner or operator must submit each of the following items to the Agency: A) A letter signed by the owner's or operator's chief financial officer and worded as specified in 35 Ill. Adm. Code 724.251; B) A copy of the independent certified public accountant's report on examination of the owner's or operator's financial statements for the latest completed fiscal year; and C) A special report from the owner's or operator's independent certified public accountant to the owner or operator stating both of the following: i) That the accountant has compared the data that the letter from the chief financial officer specifies as having been derived from the independently audited, year-end financial statements for the latest fiscal year with the amounts in such financial statements; and ii) In connection with that procedure, that no matters came to the accountant's attention that caused the accountant to believe that the specified data should be adjusted. 4) This subsection (e)(4) corresponds with 40 CFR 265.143(e)(4), a federal provision relating to an extension of the time to file the proofs of financial assurance required by this subsection (e) granted by USEPA. This POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS statement maintains structural consistency with the corresponding federal regulations. 5) After the initial submission of items specified in subsection (e)(3), the owner or operator must send updated information to the Agency within 90 days after the close of each succeeding fiscal year. This information must consist of all three items specified in subsection (e)(3). 6) If the owner or operator no longer meets the requirements of subsection (e)(1), the owner or operator must send notice to the Agency of intent to establish alternate financial assurance, as specified in this Section. The notice must be sent by certified mail within 90 days after the end of the fiscal year for which the year-end financial data show that the owner or operator no longer meets the requirements. The owner or operator must provide the alternate financial assurance within 120 days after the end of such fiscal year. 7) The Agency may, based on a reasonable belief that the owner or operator may no longer meet the requirements of subsection (e)(1), require reports of financial condition at any time from the owner or operator in addition to those specified in subsection (e)(3). If the Agency finds, on the basis of such reports or other information, that the owner or operator no longer meets the requirements of subsection (e)(1), the owner or operator must provide alternate financial assurance, as specified in this Section, within 30 days after notification of such a finding. 8) The Agency may disallow use of this test on the basis of qualifications in the opinion expressed by the independent certified public accountant in the accountant's report on examination of the owner's or operator's financial statements (see subsection (e)(3)(B)). An adverse opinion or a disclaimer of opinion will be cause for disallowance. The Agency must evaluate other qualifications on an individual basis. The owner or operator must provide alternate financial assurance, as specified in this Section, within 30 days after notification of the disallowance. 9) During the period of post-closure care, the Agency must approve a decrease in the current post-closure cost estimate for which this test demonstrates financial assurance if the owner or operator demonstrates to the Agency that the amount of the cost estimate exceeds the remaining POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS cost of post-closure care. 10) The owner or operator is no longer required to submit the items specified in subsection (e)(3) when either of the following occurs: A) An owner or operator substitutes alternate financial assurance, as specified in this Section; or B) The Agency releases the owner or operator from the requirements of this Section in accordance with subsection (h). 11) An owner or operator may meet the requirements of this Section by obtaining a written guarantee, hereafter referred to as "corporate guarantee". The guarantor must be the direct or higher-tier parent corporation of the owner or operator, a firm whose parent corporation is also the parent corporation of the owner or operator, or a firm with a "substantial business relationship" with the owner or operator. The guarantor must meet the requirements for owners or operators in subsections (e)(1) through (e)(9), and must comply with the terms of the corporate guarantee. The wording of the corporate guarantee must be identical to the wording specified in 35 Ill. Adm. Code 724.251. The corporate guarantee must accompany the items sent to the Agency as specified in subsection (e)(3). One of these items must be the letter from the guarantor's chief financial officer. If the guarantor's parent corporation is also the parent corporation of the owner or operator, the letter must describe the value received in consideration of the guarantee. If the guarantor is a firm with a "substantial business relationship" with the owner or operator, this letter must describe this substantial business relationship" and the value received in consideration of the guarantee. The terms of the corporate guarantee must provide as follows: A) That, if the owner or operator fails to perform post-closure care of a facility covered by the corporate guarantee in accordance with the post-closure plan and other interim status requirements whenever required to do so, the guarantor will do so or establish a trust fund as specified in subsection (a), in the name of the owner or operator. B) That the corporate guarantee will remain in force unless the POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS guarantor sends notice of cancellation by certified mail to the owner or operator and to the Agency. Cancellation may not occur, however, during the 120 days beginning on the date of receipt of the notice of cancellation by both the owner or operator and the Agency, as evidenced by the return receipts. C) That, if the owner or operator fails to provide alternate financial assurance, as specified in this Section, and obtain the written approval of such alternate assurance from the Agency within 90 days after receipt by both the owner or operator and the Agency of a notice of cancellation of the corporate guarantee from the guarantor, the guarantor will provide such alternate financial assurance in the name of the owner or operator. f) Use of Multiple Financial Mechanisms. An owner or operator may satisfy the requirements of this Section by establishing more than one financial mechanism per facility. These mechanisms are limited to trust funds, surety bonds, letters of credit, and insurance. The mechanisms must be as specified in subsections (a) through (d), respectively, except that it is the combination of mechanisms, rather than the single mechanism, that must provide financial assurance for an amount at least equal to the current post-closure cost estimate. If an owner or operator uses a trust fund in combination with a surety bond or a letter of credit, it may use the trust fund as the standby trust fund for the other mechanisms. A single standby trust fund may be established for two or more mechanisms. The Agency may use any or all of the mechanisms to provide for post-closure care of the facility. g) Use of a Financial Mechanism for Multiple Facilities. An owner or operator may use a financial assurance mechanism specified in this Section to meet the requirements of this Section for more than one facility. Evidence of financial assurance submitted to the Agency must include a list showing, for each facility, the USEPA Identification Number, name, address, and the amount of funds for post-closure care assured by the mechanism. The amount of funds available through the mechanism must be no less than the sum of funds that would be available if a separate mechanism had been established and maintained for each facility. The amount of funds available to the Agency must be sufficient to provide post-closure care for all of the owner or operator's facilities. In directing funds available through the mechanism for post-closure care of any of the facilities covered by the mechanism, the Agency may direct only the amount of funds designated for that facility, unless the owner or operator agrees to the use of POLLUTION CONTROL BOARD NOTICE OF ADOPTED AMENDMENTS additional funds available under the mechanism. h) Release of the Owner or Operator from the Requirements of This Section. Within 60 days after receiving certifications from the owner or operator and a qualified Professional Engineer that the post-closure care period has been completed in accordance with the approved post-closure plan, the Agency must notify the owner or operator in writing that the owner or operator is no longer required by this Section to maintain financial assurance for post-closure care of that unit, unless the Agency determines that post-closure care has not been in accordance with the approved plan. The Agency must provide the owner or operator a detailed written statement of any such determination that post-closure care has not been in accordance with the approved post-closure plan. i) Appeal. The following Agency actions are deemed to be permit modifications or refusals to modify for purposes of appeal to the Board (35 Ill. Adm. Code 702.184(e)(3)): 1) An increase in, or a refusal to decrease the amount of, a bond, letter of credit, or insurance; or 2) Requiring alternate assurance upon a finding that an owner or operator or parent corporation no longer meets a financial test. (Source: Amended at 50 Ill. Reg. 14927, effective September 17, 2026)