Rubber Math: IRS Taxes Specific Styrene-Butadiene Blend
Published Date: 4/3/2025
Notice
Summary
The IRS got a request to add solution 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
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Petition to Add Rubber to Superfund Tax List
A petition filed on February 7, 2025 asks that solution styrene-butadiene rubber ((C4H6)m-(C8H8)n; m=67.16; n=32.85) be added to the list of taxable substances under Internal Revenue Code section 4672. The petition says this material is used to make pneumatic tires, shoe heels/soles, gaskets, adhesives, haul-off pads, conveyor belts, and other molded rubber goods, and notes that publication of the petition is for public notice and comment and is not a determination.
Petitioner’s Proposed Tax Rate: $9.74/ton
The petitioner calculated a tax rate for solution styrene-butadiene rubber of $9.74 per ton, using conversion factors of 0.51 for butadiene, 0.36 for benzene, and 0.13 for ethylene. The petition also proposes HTSUS number 4002.19.0016, Schedule B number 4002.19.1600, and CAS number 9003-55-8.
Public Comment and Hearing Deadline: June 2, 2025
Anyone can submit written comments or request a public hearing on the petition electronically at regulations.gov (docket IRS-2025-0027) or by mail; all comments and hearing requests must be received on or before June 2, 2025.
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Previous / Next Documents
Previous: 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.
Next: 2025-05630, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene-Butadiene Rubber (m=13.31; n=2.50)
The IRS got a request to add solution styrene-butadiene rubber to the list of chemicals 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.