3. By 31 July 2026, the Commission shall review the application of this Regulation to emissions reduction from the IPCC source category of agriculture, subcategory of 3.A enteric fermentation and subcategory of 3.B manure management, as determined pursuant to Regulation (EU) 2018/1999 and the implementing acts adopted pursuant to that Regulation, taking into consideration opportunity costs, the evolution of the regulatory framework, possible negative effects leading to an increase in greenhouse gas emissions, and the Union 2040 climate target as proposed in accordance with Article 4(3) of Regulation (EU) 2021/1119, and submit a report to the European Parliament and the Council. That report shall be based, inter alia, on a pilot certification methodology for activities that reduce agricultural emissions from enteric fermentation and manure management.
The Commission shall, where appropriate, submit a legislative proposal accompanying that report to extend the scope of the activities covered under this Regulation to emissions reduction from the IPCC source category of agriculture, subcategory of 3.A enteric fermentation and subcategory of 3.B manure management, as determined pursuant to Regulation (EU) 2018/1999.