IRS Taxes Unspellable Super-Rubber with Triple Formula Weirdness
Published Date: 4/3/2025
Notice
Summary
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.
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Possible Superfund Tax on Specific Synthetic Rubber
A petition asks the IRS to add ethylene-propylene-ethylidene norbornene rubber (CAS 25038-36-2; HTSUS 4002.70.0000) to the list of substances subject to the Superfund chemical tax under section 4672(a). The petitioner calculated a potential tax amount of $9.25 per ton using conversion factors (ethylene 0.44, propylene 0.47, butadiene 0.04) and stated that taxable chemicals make up 95.05 percent by weight of the materials used to produce this rubber. If the IRS adds the substance to the list, companies that manufacture, import, or export this rubber could be required to pay that excise tax rate as applied under the statute.
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Previous / Next Documents
Previous: 2025-05624, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Emulsion Styrene-butadiene Rubber (m=15.83; n=2.53)
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.
Next: 2025-05626, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Hydrogenated Acrylonitrile-butadiene Rubber (n=22.28, m=38.86)
The IRS got a request to add hydrogenated acrylonitrile-butadiene rubber to the list of chemicals that get a Superfund tax. This means companies making or using this rubber might have to pay extra fees 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.