IRS Targets Low-VA Glue-Like Chemical for Superfund Levy
Published Date: 4/3/2025
Notice
Summary
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.
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Petition to Add EVA (VA <50%) to Superfund Tax List
A petition was filed asking the IRS to add ethylene vinyl acetate (VA < 50%) to the list of taxable substances under Internal Revenue Code section 4672(a). The petition, filed February 7, 2025 (with an earlier filing date of July 1, 2022 for a related matter), proposes HTSUS and Schedule B number 3901.30.6000 and CAS number 24937-78-8, states that 66.23% by weight of the materials used to produce the substance are taxable chemicals, and includes the petitioner’s calculated tax rate of $7.09 per ton (conversion factors: 0.70 for ethylene, 0.04 for methane).
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Previous / Next Documents
Previous: 2025-05619, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Vinyl Acetate (VA ≥ 50%) (n=75.42, m=24.58)
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.
Next: 2025-05621, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chloroprene Rubber
The IRS got a request to add chloroprene rubber to the list of chemicals that get a special Superfund tax. This means companies making or using this rubber might 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.