Another Rubber Tax Notice: Emulsion Styrene-Butadiene (m=15.83, n=2.53)
Published Date: 4/3/2025
Notice
Summary
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.
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
Petition to Add Rubber to Superfund Tax List
A petition was filed asking the Treasury/IRS to add emulsion styrene-butadiene rubber ((C4H6)m-(C8H8)n; m=15.83; n=2.53) to the list of taxable substances under Internal Revenue Code section 4672(a). The petition includes a petitioner-calculated tax rate of $9.74 per ton and conversion factors (butadiene 0.76; benzene 0.18; ethylene 0.06). The petition filing date for determination purposes is February 7, 2025, and publication of the petition in this notice is not a final determination.
Identified Industries and Import Classifications
The petition names Arlanxeo USA LLC and Arlanxeo Canada Inc. as petitioners (importers and exporters) and lists the substance's uses in making pneumatic tires, shoe heels/soles, gaskets, adhesives, haul-off pads, conveyor belts, and other molded rubber goods. The petition also proposes HTSUS numbers 4002.19.0015 (rubber) and 4002.11.0000 (latex), Schedule B numbers 4002.19.9000 and 4002.11.0000, and CAS number 9003-55-8.
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Previous / Next Documents
Previous: 2025-05623, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile Butadiene Styrene (a=0.16, b=0.10, s=0.74)
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.
Next: 2025-05625, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene-propylene-ethylidene Norbornene Rubber (m=56.82, n=40.46, o=2.71)
The IRS got a request to add a special kind of rubber called ethylene-propylene-ethylidene norbornene rubber to the list of chemicals that get a 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.