Defines «reporting entity» to mean: (1) a covered entity; (2) an entity that would be covered if it had emitted, produced,
imported, manufactured, or delivered in 2008 or any subsequent year more than the applicable threshold level of carbon dioxide; (3) other entities that EPA determines will help achieve
overall goals of reducing
global warming pollution; (4) any vehicle fleet with emissions of more than 25,000 tons of carbon dioxide equivalent on an annual basis, if its inclusion will help achieve such reduction; (5) any entity that delivers electricity to a facility in an energy - intensive industrial sector that meets the energy or GHG intensity criteria.