Copolymer in Styrene Solution Up for Superfund Tax
Published Date: 1/14/2026
Notice
Summary
The IRS got a request to add a new chemical, vinyl acetate-crotonic acid copolymer in a styrene solution, to the list of substances that get taxed under the Superfund program. Companies dealing with this chemical might see new tax rules if it’s approved. People have until March 16, 2026, to share their thoughts or ask for a public hearing before any decision is made.
Analyzed Economic Effects
4 provisions identified: 1 benefits, 3 costs, 0 mixed.
Petition to Add Chemical to Superfund List
A petition was filed asking the IRS to add vinyl acetate-crotonic acid copolymer in a styrene solution to the list of taxable substances under section 4672(a). The petition filing date for determination purposes is August 12, 2025, and the petition references January 1, 2023 for certain Rev. Proc. purposes.
Public Comment and Hearing Deadline
Anyone wishing to comment or ask for a public hearing about the petition must submit written comments or requests on or before March 16, 2026. Comments may be submitted via Regulations.gov (Docket IRS-2025-0598) or mailed to the IRS address in the notice.
Petitioner‑reported Tax Rate and Factors
The petitioner calculated a tentative tax rate of $7.48 per ton for this substance using conversion factors (0.29 ethylene, 0.04 methane, 0.45 benzene). The petitioner also states that taxable chemicals make up 70.05 percent by weight of the materials used to produce the substance.
Import/Classification Identifiers Provided
The petition lists proposed classification numbers relevant to trade and import: HTSUS 3905.29.0000 and Schedule B 3905.29.0000, and CAS numbers 25609-89-6 and 100-42-5. The petitioners are identified as importers AOC Resins and Coatings, Inc. and AOC, LLC.
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