# 2025-08425: The IRS Is Considering a Superfund Tax on a Phthalate

2025-08425, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl UnDecyl Phthalate, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2025-05-14, effective Written comments and requests for a public hearing must be received on or before July 14, 2025.; PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/federal-register/2025-08425
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-08425
- Title: Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl UnDecyl Phthalate
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 90 FR 20553
- Published: 2025-05-14
- Effective: Written comments and requests for a public hearing must be received on or before July 14, 2025.
- Comments close: not stated
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-10-19

## In one line

The IRS Is Considering a Superfund Tax on a Phthalate

## Summary

The IRS got a request to add a chemical called linear nonyl undecyl phthalate 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 July 14, 2025, to share their thoughts or ask for a public hearing before any decision is made.

## Abstract

This notice of filing announces that a petition has been filed requesting that linear nonyl undecyl phthalate be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

## Effects PRIA read

- Petition to Add Chemical to Superfund Tax List: cost, medium. A petition filed April 8, 2025 by Exxon Mobil Corporation asks that linear nonyl undecyl phthalate be added to the list of taxable substances under Internal Revenue Code section 4672(a). The petition includes a petitioner-calculated Superfund tax rate of $7.89 per ton and identifies HTSUS 3812.20.1…

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## Sources
- [2025-08425 on federalregister.gov](https://www.federalregister.gov/documents/2025/05/14/2025-08425/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing)
- [2025-08425 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-05-14/pdf/2025-08425.pdf)

## Related
- [Previous: 2025-08424, Agency Information Collection Activities; Comment Request for TD 8656 Collectio…](https://policyrisk.com/federal-register/2025-08424)
- [Next: 2025-08426, 60-Day Notice of Proposed Information Collection: J-1 Visa Waiver Recommendatio…](https://policyrisk.com/federal-register/2025-08426)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2025-08425 (as of 2026-10-19).