2025-05633Notice

IRS to Tax 'Bromo-What?' Rubber for Environmental Cleanup

Published Date: 4/3/2025

Notice

Summary

A new chemical called bromo-isobutene-isoprene rubber might soon be added to the list of substances that companies have to pay a Superfund tax on. This affects businesses that make or use this chemical, and the government is asking for public comments before making a final decision. If added, it could mean extra costs starting sometime after the review.

Analyzed Economic Effects

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

Potential Superfund Tax on New Chemical

A petition has been filed asking that bromo-isobutene-isoprene rubber ((C4H8)n-(C5H7.5Br0.5)m; n=98.20, m=1.80) be added to the list of substances subject to the Superfund tax. If the substance is added after review, businesses that make or use this chemical could face additional tax costs. The notice requests public comments but is not a final decision to modify the taxable list.

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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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