IRS Eyes Superfund Tax on Acrylonitrile-Butadiene Rubber (n=13.44, m=25.54)
Published Date: 4/3/2025
Notice
Summary
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.
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
Possible Superfund Tax on Acrylonitrile-Butadiene Rubber
A petition was filed asking the IRS to add acrylonitrile-butadiene rubber to the list of substances subject to the Superfund excise tax. If the substance is added, companies that produce, import, or sell this rubber could become subject to the Superfund tax. Written comments or requests for a public hearing on the petition must be received by June 2, 2025.
Petitioner’s Estimated Tax Rate and Conversion Factors
The petitioner supplied a calculated Superfund tax rate of $9.58 per ton for acrylonitrile-butadiene rubber and provided conversion factors of 0.35 for butadiene, 0.52 for propylene, and 0.21 for ammonia. The petition also states that taxable chemicals make up 64.59 percent by weight of the materials used to produce this substance. These figures are the petitioner’s calculations and do not reflect any IRS determination.
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Previous / Next Documents
Previous: 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.
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The IRS got a request to add a new chemical called bromo-isobutene-isoprene rubber to the list of substances that get a Superfund tax. This means companies dealing with this chemical 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.