2026-00506Notice

Synthetic Rubber Faces New Superfund Tax Scrutiny

Published Date: 1/14/2026

Notice

Summary

The IRS got a request to add a special kind of synthetic rubber called ACM Latex to the list of chemicals that get a Superfund tax. This means companies making or using this rubber might pay extra taxes if the change happens. People have until March 16, 2026, to share their thoughts or ask for a public hearing before any decision is made.

Analyzed Economic Effects

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

Potential Superfund Tax on ACM Latex

A petition asks the IRS to add ACM Latex (acrylate monomer synthetic rubber in a water emulsion) to the Superfund taxable substances list. The petitioner reports a calculated tax rate of $5.73 per ton and says taxable chemicals make up 45.45% by weight of the material; ACM Latex is used in electric vehicle battery manufacture. Companies that make, import, or use ACM Latex have until March 16, 2026 to submit comments or request a hearing before any decision is made.

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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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