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The California Air Resources Board (CARB) published a preliminary list of entities that may be subject to SB 253 and SB 261, estimating roughly 2,600 companies could meet the $1 billion threshold for SB 253 and about 4,100 could meet the $500 million threshold for SB 261. CARB invites listed entities to complete a validation survey and notes inaugural SB 261 reports are due January 1, 2026.