Another Rubber Formula Hits IRS Superfund Tax List
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 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.
Petition to Tax Solution Styrene-Butadiene Rubber
A petition was filed asking the IRS to add solution styrene-butadiene rubber (CAS 9003-55-8; HTSUS 4002.19.0016) to the list of substances subject to the Superfund chemical tax under Internal Revenue Code section 4672(a). The petitioner, Michelin North America (an importer), calculated a tax rate of $9.74 per ton using conversion factors 0.73 for butadiene, 0.20 for benzene, and 0.07 for ethylene and reported that taxable chemicals constitute 100.00 percent by weight of the materials used to make the substance. This notice is not a determination; written comments or requests for a public hearing must be received by June 2, 2025.
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Previous / Next Documents
Previous: 2025-05629, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene-butadiene Rubber (m=67.16; n=32.85)
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.
Next: 2025-05631, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Styrene-Acrylonitrile (a=0.26, s=0.74)
The IRS got a petition to add styrene-acrylonitrile, a chemical used in making plastics, to the list of substances that get a Superfund tax. This means companies dealing with this chemical might 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.