Tax Watch: Bromo-Isobutene-Isoprene Rubber (n=98.20, m=1.80) in Superfund Crosshairs
Published Date: 4/3/2025
Notice
Summary
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.
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Proposed Superfund Tax on Rubber
If your company makes, imports, or sells bromo-isobutene-isoprene rubber, a petition asks that it be added to the list of taxable substances under section 4672(a), which would subject the substance to the Superfund excise tax. The petitioner calculated a tax rate of $9.72 per ton, reports that taxable chemicals are 97.89% by weight of the materials used to produce the substance, and used conversion factors of 0.97 (butylene), 0.03 (bromine), and 0.01 (sodium hydroxide). This notice is only a petition filing (not a decision); written comments or requests for a public hearing are due by June 2, 2025.
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Previous / Next Documents
Previous: 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.
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The IRS got a request to add hydrogenated acrylonitrile-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.