2025-05623Notice

Lego-Like Plastic ABS Faces New Superfund Tax Petition

Published Date: 4/3/2025

Notice

Summary

A new petition wants to add a chemical called acrylonitrile butadiene styrene (ABS) to the list of substances taxed under the Superfund program. If approved, companies dealing with ABS might pay new taxes to help clean up pollution. Right now, the government is asking for public comments before making any decisions.

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Petition to Add ABS to Superfund Taxes

A petition was filed asking that acrylonitrile butadiene styrene (ABS) — described as (C3H3N)a-(C4H6)b-(C8H8)s with a = 0.16, b = 0.10, s = 0.74 — be added to the list of substances taxable under the Superfund program. The Treasury/IRS is asking for public comments on the petition, and this notice is not a decision to change the taxable list. If ABS is added, companies that handle ABS could face new Superfund taxes to help pay for pollution cleanup.

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Key Dates

Published Date
4/3/2025

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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