Q69. Does fuel use for comfort heating and hot water heaters need to be reported?

A69. Per 40 CFR 98.30, stationary fuel combustion units are devices that combust solid, liquid, or gaseous fuel, generally for the purposes of producing electricity, generating steam, or providing useful heat or energy for industrial, commercial, or institutional use. Building facility heaters, including comfort heating and water heaters that combust solid, liquid, or gaseous fuel meet this definition of a stationary fuel combustion source.  Therefore, they must be included in determining rule applicability and included in annual reports if they are located at an industrial, commercial, or institutional facility that is subject to the rule.  A comfort heater or hot water heater that is located at a residence would not meet the source category definition in 40 CFR 98.30 and would not need to be reported.