What does epistemic materialism say about statements that can be tested?

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Bronze bust of Epicurus with a full beard and draped clothing, displayed on a round inscribed base at the National Archaeological Museum of Naples. — Materialism Epicurus, bronze bust from a Greek original, c. 280–270 bce; in the Museo Archeologico Nazionale, Naples.

In the context of materialism, epistemic materialism posits that the only statements capable of being intersubjectively tested are those that consist of observation reports regarding macroscopic physical objects, or statements that are logically related to or imply such reports.1

Essentially, this view restricts the domain of testable, meaningful assertions to those grounded in physical, observable reality.1