PFAS Compliance
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Rate Design Guide

PFAS Compliance and Your Utility's Bottom Line

Enforceable MCLs are here. Compliance costs run into the billions. Here's the rate design playbook for the new regulatory landscape.

Eric Callocchia

Eric Callocchia

Partner · March 2026

Per- and polyfluoroalkyl substances — commonly called "forever chemicals" — have moved from the periphery of utility planning to the center of it. With enforceable federal Maximum Contaminant Levels now in effect for PFOA and PFOS at 4.0 parts per trillion, utilities face compliance costs that will reshape rate structures, capital improvement plans, and debt strategies for the next decade and beyond.

The numbers make the case. EPA estimates that 4,100 to 6,700 public water systems serving 83 to 105 million Americans will need to take remedial action. The American Water Works Association places the capital investment requirement at $37 to $48 billion over five years, with annualized costs of $2.7 to $3.5 billion — roughly double EPA's own estimate. On the wastewater side, Minnesota alone estimates $14 to $28 billion in PFAS cleanup costs over 20 years.

4.0 ppt
Federal MCL
$37–48B
Capital Costs
6,700
Systems Affected
2031
Compliance Deadline

For utility finance directors and rate consultants, these numbers translate into rate case filings that are already reshaping the industry. Pennsylvania American Water filed for $199.2 million in rate increases driven largely by PFAS treatment. California Water Service requested a 30% base rate increase with an additional 25% PFAS surcharge on top. Connecticut Water launched a $241.7 million PFAS capital program funded through a statutory surcharge mechanism.

lightbulb NewGen Insight

NewGen water practice leaders — consider adding a perspective here on what you're hearing from clients. Are they planning proactively or waiting? What's the most common question you get? How many current engagements include a PFAS component?

description

This article summarizes our key findings.

For the complete analysis with full data tables, state-by-state details, and comprehensive citations, see our full research report.

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The Regulatory Landscape

The federal PFAS regulatory trajectory has unfolded over two decades, accelerating sharply since 2021. Understanding this timeline is essential for appreciating both the certainty of current obligations and the uncertainty that remains.

timeline Regulatory Timeline

How EPA Health Advisories Plummeted

PFOA health advisory levels over time — note the logarithmic scale showing orders-of-magnitude reductions

2002–2006
Early EPA Attention
TSCA Significant New Use Rule for PFOS; PFOA Stewardship Program with eight major manufacturers.
2009
First Health Advisories
Provisional advisories: PFOA at 400 ppt, PFOS at 200 ppt. Non-enforceable.
2012–2015
UCMR 3 National Monitoring
~5,000 systems monitored for six PFAS compounds. First comprehensive national occurrence dataset.
May 2016
Updated Health Advisory: 70 ppt
Lifetime advisory of 70 ppt for PFOA and PFOS, individually or combined. Still non-enforceable.
Nov 2021
Bipartisan Infrastructure Law
$10 billion in PFAS water infrastructure funding: $4B DWSRF, $5B EC-SDC grants, $1B CWSRF.
June 2022
Interim Advisories Plummet
PFOA drops to 0.004 ppt — a reduction of ~100,000x from 2009. Signal of where MCLs were headed.
April 2024
Final PFAS Drinking Water Rule
First enforceable MCLs: PFOA & PFOS at 4.0 ppt; three additional at 10 ppt; Hazard Index. Original deadline: 2029.
May 2025
Trump Admin Retains MCLs, Extends Deadline
PFOA/PFOS MCLs retained at 4.0 ppt. Compliance extended to 2031. Moves to rescind four additional MCLs.
January 2026
D.C. Circuit Denies Vacatur
Court refuses to vacate four contested MCLs. All six MCLs remain legally in effect as of March 2026.
The Bottom Line

PFOA and PFOS MCLs at 4.0 ppt are staying. The compliance deadline is moving to 2031. Treatment investment for these two compounds is unavoidable. The fate of the other four MCLs remains uncertain — but all six remain legally in effect today.

CERCLA Liability: The Passive Receiver Problem

The CERCLA hazardous substance designation creates a parallel financial risk. While EPA's enforcement discretion policy focuses on manufacturers, this is a policy — not a binding legal safe harbor. It does not prevent third-party lawsuits. EPA itself has stated that the most enduring solution for passive receivers is a statutory fix from Congress.

lightbulb Expert Perspective

This is a critical area for client advisory. Consider adding guidance on how utilities should account for CERCLA liability exposure — whether to establish reserves, how to frame the risk in rate case filings, and what to disclose in bond offerings.

Understanding the Cost Picture

The National Cost Debate: EPA vs. Industry

The gap between EPA's and the water industry's cost estimates is substantial — and it matters for rate planning. Utilities that rely on EPA's lower estimates risk underfunding their compliance programs.

bar_chart Cost Comparison

Annual Compliance Cost Estimates

EPA's estimates are roughly half of what industry groups project

Total Capital Investment Required

The gap between EPA and AWWA capital estimates exceeds $30 billion

GAO Report GAO-25-107897 (July 2025) noted that stakeholders have asserted EPA's analysis does not adequately represent actual costs. For rate planning, the AWWA/Black & Veatch estimates serve as a more realistic baseline. Presenting revenue requirements as a range helps governing boards and regulators understand the uncertainty.

Sources: EPA-815-R-24-001 (April 2024); AWWA WITAF 56 (2024); NACWA (July 2023); GAO-25-107897 (July 2025).

The Small System Affordability Crisis

The most critical cost issue is the dramatic disparity between large and small system compliance costs. PFAS compliance costs are highly regressive.

balance Affordability Gap
Large Systems (>1M people)
$80–$105
Annual cost per household
Small Systems (<100 people)
$10,090+
Annual cost per household
warning Cost disparity exceeds 100:1 between smallest and largest systems

Per-Household Cost by System Size

Fixed compliance costs become crushing for small communities

Only 7% of very small water systems (under 500 people) use advanced filtration, compared to 28% of the largest utilities. If compliance gaps are addressed entirely through rate increases, an estimated 30.4 million households (21.5% of U.S. households) would exceed EPA's 2.5% affordability threshold.

lightbulb NewGen Insight

This is a core value proposition. Consider adding examples of how NewGen has helped small systems structure affordable compliance through regional partnerships, phased implementation, creative rate structures, or grant stacking.

Treatment Technology Options and Costs

EPA identified four Best Available Technologies for PFAS removal. The choice drives both capital costs and long-term O&M — and therefore rate design.

science Treatment Comparison

GAC

~$0.45 per 1,000 gal

Media: ~$2/lb, reactivatable

Bed life: 3–12 months

Largest footprint

Moderate Capital

Ion Exchange

~$0.26 per 1,000 gal

Media: $4–$12/lb, single-use

Bed life: 6–18 months

~25% of GAC footprint

Lower Capital

RO / Nanofiltration

Substantially higher cost

Membrane replacement cycle

Removes all PFAS incl. short-chain

15–25% waste stream

Highest Capital (3x+ GAC)

ParameterGACIon ExchangeRO / NF
Capital CostModerateLowerHighest
Cost per 1,000 Gal~$0.45~$0.26Substantially higher
Media Life3–12 months6–18 months5–7 years (membranes)
RegenerationThermal reactivationGenerally single-useN/A
FootprintLargest~25% of GACModerate
EnergyLowLowHigh
Short-Chain PFASLess effectiveMore effectiveRemoves all

Sources: EPA Technologies and Costs Document, EPA-815-R-24-012 (April 2024); EPA WBS-Based Cost Models (January 2024).

lightbulb Expert Perspective

NewGen engineers — consider adding guidance on technology selection factors beyond cost: source water quality, existing infrastructure, operator capability. What technology are most clients selecting, and why?

State Spotlight: What's Happening in Key Markets

At least 15 states have adopted enforceable PFAS standards or are in active rulemaking, creating a patchwork with significant implications for multi-state utilities.

map State Profiles
Texas
State MCL: None
~50 systems exceed federal MCLs
Fort Worth: $420M lawsuit
Lackland AFB: 680,000 ppt
Compliance Only
California
MCL: Highest 2026 priority
Up to 25M residents affected
OCWD: $1.8B over 30 years
Cal Water: 55%+ rate impact
Most Aggressive
Maryland
Discharge limit: 4 ppt
75% of systems with PFAS
Biosolids limits: Oct 2027
Baltimore: ~$1B mandates
Moderate-Aggressive
Illinois
MCL: Matches federal
47 systems notified
IL American: $577M request
Chanute AFB: 644,000 ppt
Moderate-Proactive
Colorado
MCL: Yes + faster timeline
Compliance by April 2029
Schriever SFB: 870,000 ppt
Thornton: $80M GAC facility
Proactive

Texas: Federal Rules Coming Whether TCEQ Acts or Not

Texas has adopted no state-level PFAS standards. However, military contamination is severe — Lackland AFB recorded PFAS at 170,000 times the MCL. Fort Worth terminated its biosolids contract after PFAS-contaminated biosolids were applied to farmland, and has filed a $420 million manufacturer lawsuit. The 2025 utility budget includes $1.1 million for PFAS legal counsel alone.

California: The Most Aggressive Regulatory Environment

California's State Water Resources Control Board has identified PFAS MCL development as its highest priority. Detections affect systems serving up to 25 million residents. Orange County Water District estimates $1.8 billion in compliance costs over 30 years. Cal Water's pending rate case illustrates separating PFAS costs from base rates — a potential 55%+ cumulative rate increase.

Maryland: Biosolids Moratorium and Military Contamination

Maryland enacted a 4 ppt industrial discharge limit — among the most aggressive wastewater-side standards nationally. Joint Base Andrews recorded 435,000 ppt. Approximately 75% of community water systems contain PFAS. Biosolids land application will be restricted starting October 2027. Baltimore City estimates unfunded mandates approaching $1 billion.

Illinois: Groundwater Standards and Chicago-Area Impacts

Illinois adopted groundwater standards matching federal MCLs. 47 systems were notified of exceedances. Illinois American Water's pending rate case requests $577 million including PFAS treatment, with a $14/month residential increase. Military contamination at Chanute AFB reached 644,000 ppt.

Colorado: The Wildfire–PFAS–Affordability Triple Pressure

Colorado faces military contamination among the worst nationally (Schriever SFB at 870,000 ppt), industrial discharge crises, and state MCLs with a 2029 deadline — two years ahead of the extended federal schedule. The wildfire–PFAS–affordability convergence is unique: the 2020 wildfire season burned 625,000+ acres directly affecting drinking water sources. Thornton is spending $80 million on GAC treatment. Metro Wastewater estimates over $700 million for PFAS cleanup.

lightbulb NewGen Insight

Colorado is home market. Consider adding observations about the Widefield/Fountain corridor rate impacts, Thornton's rate structure, and whether Colorado Springs' approach offers a model. Which state environments are clients most concerned about?

Funding the Investment

The Bipartisan Infrastructure Law provided ~$10 billion in PFAS funding. Nearly $15 billion in manufacturer settlements provide additional relief. But a significant gap remains.

account_balance Funding Analysis

The Funding Gap: A Waterfall View

How available funding stacks up against estimated capital need (AWWA mid-range ~$42.5B)

Manufacturer Settlements

Nearly $15 billion in settlements: 3M ($10.3–12.5B over 13 years), DuPont/Chemours/Corteva ($1.185B), Tyco Fire Products ($750M), and BASF ($312.5M). Initial payments began in summer 2025. Settlement funds are allocated based on PFAS concentrations, flow rates, and treatment costs.

Critical Deadlines — Act Now

DuPont Phase 2: eligibility cutoff June 30, 2026; claims filing deadline July 31, 2026 • 3M Phase 2: July 31, 2026 • Special Needs Funds: August 1, 2026. Utilities that have not filed claims should do so immediately. These deadlines cannot be recovered if missed.

Critical Budget Risk

EPA's proposed FY2026 budget would slash State Revolving Fund spending by 90%. If enacted, this would dramatically reduce the primary funding mechanism for PFAS infrastructure. Utilities should not assume current SRF levels will continue.

lightbulb NewGen Insight

Consider developing a standard funding gap analysis framework that layers all available sources (BIL grants, DWSRF loans, WIFIA, settlement proceeds, state programs) and identifies the residual rate-funded amount. This becomes a key deliverable in any PFAS-era rate study.

Rate Design Strategies for PFAS Compliance

Under AWWA M1 methodology, PFAS treatment costs are predominantly fixed — infrastructure operates regardless of demand — which supports recovery through base/fixed charges rather than volumetric rates. Three primary recovery mechanisms are emerging.

design_services Rate Approaches

PFAS Surcharges

Separate bill line items; more frequent adjustment

CT Water: 0.53% WQTA, $241.7M program

Ridgewood: $37.07/qtr (50% increase)

Recovers only 64% of PFAS revenue requirement

Base Rate Integration

Traditional rate case incorporation

PA American: $88.1M approved (10.74%)

2025 filing: $1.2B, $14/mo impact

Slower to adjust but integrated into COS framework

Settlement Credit Riders

Pass-through of manufacturer proceeds

PA American: $18M to ~690K customers

~$26/customer one-time credit

Show as explicit offset in revenue requirements

Cost Allocation and Industrial Pretreatment

Most utilities treat PFAS costs as system-wide expenses allocated proportionally across classes. Where industrial customers are identified as PFAS sources, extra-strength surcharges analogous to BOD/TSS surcharges under WEF MOP 27 methodology can be applied. The Water Systems PFAS Liability Protection Act (2025, bipartisan) would ensure manufacturers, not ratepayers, bear cleanup costs — but until it passes, the allocation question remains live.

lightbulb Expert Perspective

This is a core differentiator. Consider adding recommendations on which approach works best: municipal vs. investor-owned, small vs. large, regulated vs. self-regulated. What has NewGen recommended, and what has worked?

Financial Planning Under Uncertainty

Scenario Modeling

At minimum, utilities should model three scenarios:

  • Base case: PFOA/PFOS MCLs at 4.0 ppt with 2031 compliance; four additional MCLs rescinded.
  • Moderate case: All six MCLs retained; compliance deadline 2029 or 2031.
  • Aggressive case: All six MCLs retained plus state standards exceeding federal requirements.

Debt Financing and Credit Implications

At least 70% of water utilities rely on municipal bonds. After the April 2024 rules, PFAS exposure became a proxy for long-term environmental liability used by bond markets and rating agencies. Moody's treats PFAS risk as a material credit consideration, particularly for small municipal utilities.

Reserve Fund Planning

The settlement payment timing mismatch — payments over 13+ years while utilities need upfront capital — argues for bridge financing. Insurance coverage for PFAS is increasingly limited as carriers add PFAS-specific exclusions.

lightbulb Expert Perspective

Consider adding guidance on reserve fund sizing, bridge financing structures, and how to present PFAS contingencies in rate case filings and bond offering documents.

Action Items for Utility Leaders

Utilities should be taking the following steps now — not waiting for regulatory certainty.

schedule Key Deadlines
July 31, 2026
DuPont / Chemours / Corteva Phase 2 claims filing deadline (eligibility cutoff June 30, 2026)
July 31, 2026
3M Phase 2 settlement claims
August 1, 2026
Special Needs Funds application
Oct 13, 2026
TSCA reporting deadline
Mid-2027
Federal monitoring deadline
Oct 2027
Maryland biosolids limits
April 2029
Colorado state compliance
2031
Extended federal deadline

Immediate Actions (2026)

  • File settlement claims before June–August 2026 deadlines.
  • Complete PFAS monitoring — federal deadline is mid-2027; some states require earlier.
  • Assess source water PFAS levels at all entry points.
  • Begin treatment technology evaluation including pilot studies.
  • Engage rate consultants to model revenue requirements under multiple scenarios.
  • Apply for all available grant funding: BIL DWSRF, EC-SDC, state programs, WIFIA loans.
  • Review insurance policies for PFAS coverage and exclusions.

Near-Term Actions (2026–2028)

  • Incorporate PFAS into the CIP with phasing aligned to compliance deadlines.
  • Design and procure treatment systems — allow 18–24 months.
  • File rate cases or surcharge applications with settlement offsets.
  • Establish pretreatment monitoring for industrial users.
  • Develop biosolids contingency plans in states with emerging restrictions.
  • Communicate proactively with customers and governing boards.

When to Engage Rate Consultants

Sooner than most utilities think. The lead time for rate cases, bond issuances, and grant applications means utilities starting in 2027 or 2028 may face compressed timelines and suboptimal outcomes. Engage when you have initial monitoring data, when you begin technology evaluation, and ideally 18–24 months before your next rate case.

lightbulb NewGen Insight

Add NewGen's specific call to action — contact information, relevant practice leaders, a description of what a NewGen PFAS financial assessment looks like, and how to get started.

At NewGen Strategies & Solutions, helping utilities navigate complex compliance and rate design challenges is what we do every day. If you're facing PFAS compliance costs and need a defensible rate case, we'd love to hear from you.

This paper is for informational purposes only and does not constitute legal advice. Regulatory developments are ongoing; verify current status with primary sources before relying on this information.

Want the deep dive?

Read the Full Research Report with complete data tables, state-by-state analysis for all five markets, comprehensive regulatory timeline, and full citations.

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