Pool chemical cyanuric acid eyes Superfund tax spotlight
Published Date: 1/21/2025
Notice
Summary
The IRS got a request to add cyanuric acid to the list of chemicals that get a special Superfund tax. This notice asks the public to share their thoughts by March 24, 2025, but no decision has been made yet. If added, companies dealing with cyanuric acid might see new tax rules, so keep an eye out!
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Petition to Tax Cyanuric Acid
A petition was filed asking the IRS to add cyanuric acid to the Superfund list of taxable substances under Internal Revenue Code section 4672(a). The petitioner (Occidental Chemical Corporation) submitted a petitioner-calculated tax rate of $2.11 per ton and reported that taxable chemicals make up 27.90% by weight of the materials used to produce cyanuric acid. The IRS published the notice and is requesting public comments by March 24, 2025.
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