2026-00505Notice

Superfund Tax Targets Low-Styrene Chemical Variant Now

Published Date: 1/14/2026

Notice

Summary

The IRS got a request to add a new chemical called Styrene-DVB-EVB (with less than 50% styrene) to the Superfund tax list. This means companies making or using this chemical might pay a tax of about $10 per ton soon. People can comment or ask for a hearing before any final decision, so keep an eye out and speak up if you’re affected!

Analyzed Economic Effects

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

Petition to Add Chemical; $10.03/Ton Tax

The IRS received a petition to add poly(styrene-divinylbenzene-ethylvinylbenzene) (Styrene‑DVB‑EVB), with styrene content of less than 50%, to the Superfund taxable substances list. The petitioner calculated a tax rate of $10.03 per ton using conversion factors of 0.65 for benzene and 0.38 for ethylene. Comments or requests for a hearing can be submitted to docket IRS-2025-0601 (Regulations.gov) or mailed to the IRS; the notice was published January 14, 2026.

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Key Dates

Published Date
1/14/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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