However, in the preamble to the final rule, EPA has now determined that the rule will not have a significant impact on a substantial number of small entities.
The EPA decided that there won't be a significant impact on small entities.
If you enjoy contemplating your own future extravagance (as opposed to frugality) then Krusell/Smith reasoning suggests something even more  The more you expect to be extravagant in the future, the more you'll save to finance that future extravagance.