Section 229.1507 - (Item 1507) Safe harbor for certain climate-related disclosures(a)(1) The safe harbors for forward-looking statements in section 27A of the Securities Act of 1933 (15 U.S.C. 77z-2 ) and section 21E of the Securities Exchange Act of 1934 (15 U.S.C. 78u-5 ) ("statutory safe harbors") apply as provided in this section to information provided pursuant to §§ 229.1502(e) , 229.1502(f) , 229.1502(g) , and 229.1504 .(2) The safe harbor provided by this section applies to a forward-looking statement specified in the statutory safe harbors: (i) Made in connection with an offering of securities by a blank check company, as specified in 15 U.S.C. 77z-2(b)(1)(B) and 15 U.S.C. 78u-5(b)(1)(B) ;(ii) Made with respect to the business or operations of an issuer of penny stock, as specified in 15 U.S.C. 77z-2(b)(1)(C) and 15 U.S.C. 78u-5(b)(1)(C) ;(iii) Made in connection with a rollup transaction, as specified in 15 U.S.C. 77z-2(b)(1)(D) and 15 U.S.C. 78u-5(b)(1)(D) ;(iv) Made in connection with an initial public offering, as specified in 15 U.S.C. 77z-2(b)(2)(D) and 15 U.S.C. 78u-5(b)(2)(D) ; and(v) Made in connection with an offering by, or relating to the operations of, a partnership, limited liability company, or a direct participation investment program, as specified in 15 U.S.C. 77z-2(b)(2)(E) and 15 U.S.C. 78u-5(b)(2)(E) .(3) Notwithstanding 15 U.S.C. 77z-2(a)(1) and 15 U.S.C. 78 -u(a)(1), the safe harbor provided by this section will apply where an issuer that, at the time that the statement is made, is not subject to the reporting requirements of section 13(a) or section 15(d) of the Securities Exchange Act of 1934.(b) For purposes of paragraph (a) of this section, all information required by §§ 229.1502(e) , 229.1502(f) , 229.1502(g) , and 229.1504 is considered a forward-looking statement for purposes of the statutory safe harbors, except for historical facts, including, as non-exclusive examples, terms related to carbon offsets or RECs described pursuant to § 229.1504 and statements in response to §§ 229.1502(e) or 229.1504 about material expenditures actually incurred.