IRS Taxes Lego-Material Plastic with Precise Formula – Bureaucracy Nerd Alert!
Published Date: 4/3/2025
Notice
Summary
The IRS got a request to add a new chemical called acrylonitrile butadiene styrene (ABS) to the list of substances that get a Superfund tax. This means companies dealing with ABS 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.
Analyzed Economic Effects
3 provisions identified: 0 benefits, 3 costs, 0 mixed.
Petition to Add ABS to Superfund Tax List
A petition was filed asking the IRS to add acrylonitrile butadiene styrene (ABS) to the list of substances taxable under the Superfund chemical excise tax (Internal Revenue Code section 4672(a)). The petition was filed February 14, 2025 (with a related filing date of March 1, 2024) by Trinseo LLC and is open for public comment through June 2, 2025.
Petitioner’s Proposed Tax Rate: $9.90/ton
The petition includes a calculated Superfund tax rate for ABS of $9.90 per ton. The petitioner provided conversion factors used in that calculation: propylene 0.07, ammonia 0.03, butadiene 0.06, benzene 0.64, and ethylene 0.23.
Proposed Classification and Production Details
The petition identifies ABS for classification as HTSUS 3903.30.0000 (Pellets), Schedule B 3903.30.0000, and CAS number 9003-56-9. The petition also states that taxable chemicals constitute 92.40 percent by weight of the materials used to produce ABS and describes the predominant production method and raw materials.
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Previous / Next Documents
Previous: 2025-05622, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Emulsion Styrene Butadiene Rubber (m=14.14; n=2.26)
The IRS got a request to add emulsion styrene butadiene rubber to the list of chemicals that get a Superfund tax. This means companies dealing with this rubber might 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.
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The IRS got a request to add emulsion styrene-butadiene rubber to the list of chemicals that get a Superfund tax. This means companies dealing with this rubber might 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.