IRS Reviews Superfund Tax for Styrene-Acrylonitrile (a=0.26, s=0.74)
Published Date: 4/3/2025
Notice
Summary
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.
Analyzed Economic Effects
3 provisions identified: 1 benefits, 2 costs, 0 mixed.
Petition to Add SAN to Taxable List
A petition was filed asking the IRS to add styrene-acrylonitrile (SAN; CAS 9003-54-7) to the list of taxable substances under Internal Revenue Code section 4672(a). The petition identifies SAN (HTSUS/Schedule B 3903.20.0000 for pellets) as a thermoplastic used for injection molding and thermoforming; the petitioner filed for determination purposes on February 14, 2025 and for Rev. Proc. purposes on March 1, 2024. Publication of the petition is not a determination that the List is modified.
Petitioner’s Tax Calculation: $9.91 Per Ton
The petitioner reported a calculated tax rate of $9.91 per ton for styrene-acrylonitrile based on conversion factors (propylene 0.12; ammonia 0.05; benzene 0.64; ethylene 0.23) and stated that taxable chemicals constitute 88.27 percent by weight of the materials used to produce SAN. The $9.91/ton figure is the petitioner’s calculation, not an IRS determination.
Deadline to Comment or Request Hearing
Interested parties have until June 2, 2025 to submit written comments or request a public hearing on the petition (docket IRS-2025-0031) via Regulations.gov or by mail to the IRS; all submitted comments become part of the public record and will be posted without change. If a hearing is scheduled, the time and place will be published in the Federal Register.
Personalized for You
How does this regulation affect your finances?
Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-20447, Transparency in Coverage
Starting soon, health plans and insurers must share clearer, easier-to-understand price info for medical services and drugs. This helps you see what in-network and out-of-network costs really look like, with more details and better updates. These changes affect most group and individual health plans and kick in with new reporting rules to make healthcare pricing more transparent and fair.
2026-20277, Federal Scholarship Tax Credit
The IRS is proposing new rules for a tax credit that rewards people who donate to groups giving scholarships for K-12 education. This affects donors, states that approve these groups, and the groups themselves. Comments are open until December 1, 2026, with a public hearing on December 15, so get ready to share your thoughts and maybe save some money on your taxes!
2026-20026, Trump Accounts
Starting September 30, 2026, the IRS is rolling out new temporary rules for Trump accounts, which work like special retirement accounts. The government will automatically set up your first Trump account, and there are new ways to contribute, including using qualified stock. These changes affect account trustees, beneficiaries, and donors, making it easier and clearer to manage and fund Trump accounts.
2026-20027, Trump Accounts
The IRS is rolling out new rules for Trump accounts, which affect trustees, beneficiaries, and donors. These rules cover how to set up accounts, automatic enrollment, and special contributions like qualified stock. Comments on these changes are open until November 30, 2026, so get ready to weigh in!
2026-18219, Car Loan Interest Deduction
This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements.
2026-17622, Federal Independent Dispute Resolution Operations; Correction
This document corrects typographical errors and omissions in the final rule that appeared in the June 4, 2026, Federal Register titled "Federal Independent Dispute Resolution Operations" (referred to hereafter as the "IDR final rule"). The effective date of the IDR final rule was August 3, 2026.
Previous / Next Documents
Previous: 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.
Next: 2025-05632, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile-butadiene Rubber (n=13.44, m=25.54)
The IRS got a request to add acrylonitrile-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.