IRS Eyes High-VA Rubber for Superfund Tax – Comment Now!
Published Date: 4/3/2025
Notice
Summary
The IRS got a request to add a chemical called ethylene vinyl acetate (with 50% or more vinyl acetate) to the list of substances that get a Superfund tax. This means companies dealing with this chemical might have to pay new taxes if the change happens. People have until June 2, 2025, to share their thoughts or ask for a public hearing before any decision is made.
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
Petition to Add EVA (VA ≥50%) to Tax List
A petition filed February 7, 2025 asks the IRS to add ethylene vinyl acetate (VA ≥ 50%) to the list of taxable substances under Internal Revenue Code section 4672(a). The petition was filed by Arlanxeo USA LLC and Arlanxeo Canada Inc.; written comments or requests for a public hearing must be received by June 2, 2025.
Petitioner-Calculed Superfund Tax Rate
The petition includes a petitioner-calculated tax rate of $6.77 per ton for ethylene vinyl acetate (VA ≥ 50%) and lists conversion factors of 0.66 for ethylene and 0.05 for methane. The petition also reports that taxable chemicals make up 62.91 percent by weight of the materials used to produce this substance.
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The IRS got a request to add a new chemical called ethylene vinyl acetate (with less than 50% VA) to the list of substances that get a special Superfund tax. This means companies dealing with this chemical might have to pay extra taxes if the change happens. People have until June 2, 2025, to share their thoughts or ask for a public hearing before any decision is made.