99% Pure Rubber? IRS Wants Superfund Tax Anyway
Published Date: 4/3/2025
Notice
Summary
The IRS got a request to add a new chemical, isobutene-isoprene rubber, to the list of substances that get a Superfund tax. This means companies dealing with 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.
Potential Superfund Tax on Isobutene-Isoprene Rubber
A petition filed February 7, 2025 requests that isobutene-isoprene rubber ((C4H8)n-(C5H8)m; n=99.10, m=0.90) be added to the list of taxable substances under Internal Revenue Code section 4672(a). The petitioners (Arlanxeo USA LLC and Arlanxeo Canada Inc.) provided a petitioner-calculated tax rate of $9.64 per ton and a conversion factor of 0.99. This notice is only a filing for public comment and is not a determination that the substance will be added.
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Previous / Next Documents
Previous: 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.
Next: 2025-05628, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(ethylene-propylene) Rubber (m=59.04, n=40.96)
The IRS got a request to add poly(ethylene-propylene) 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.