Public Resources Code (PRC) Section 42061(a)(2)-(3) requires the Department of Resources Recycling and Recovery (CalRecycle) to conduct a material characterization study of covered material categories and determine the approximate amount of covered material disposed of in California landfills. CalRecycle conducted the study and published the final findings report on December 30, 2025. 

The final findings report includes estimates of the amount of covered materials landfilled in California, by weight (tons) and as a proportion of total material landfilled statewide based on statistical modeling, along with description of data limitations and statistical analysis used in this study compared to previous characterization studies. It also addresses issues raised in comments submitted to CalRecycle concerning wood covered material. Additionally, the appendices of the final findings report include (1) description of data and analysis assumptions, (2) results for the depackaging analysis of covered material disposed of with contents inside and (3) published comments and letters received from interested parties based on the September 2025 revised preliminary findings.