Disinfectant sodium chlorite up for Superfund tax bid
Published Date: 1/21/2025
Notice
Summary
The IRS got a request to add sodium chlorite to the list of chemicals that get a special Superfund tax. They want your thoughts on this before deciding, so comments are open until March 24, 2025. If added, companies dealing with sodium chlorite might see new tax costs, so keep an eye on this change!
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Sodium Chlorite May Face Superfund Tax
A petition asks the IRS to add sodium chlorite to the list of chemicals subject to the Superfund chemical excise tax under section 4672(a). If the IRS adds it, companies that make, import, or sell sodium chlorite could owe the excise tax; the petitioner calculated a tax rate of $2.35 per ton and stated that 75.87% of the input materials by weight are taxable. The petition was filed for decision purposes on November 25, 2024, and the IRS is accepting public comments through March 24, 2025; this notice is not a final determination.
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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!
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