# 2025-09132: IRS May Tax Neo Decanoic Acid Under Superfund Chemical List

2025-09132, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2025-05-21, effective Written comments and requests for a public hearing must be received on or before July 21, 2025.; PRIA reads it as touching household money (as of 2026-10-22).

- Canonical: https://policyrisk.com/federal-register/2025-09132
- As of: 2026-10-22
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-09132
- Title: Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 90 FR 21824
- Published: 2025-05-21
- Effective: Written comments and requests for a public hearing must be received on or before July 21, 2025.
- Comments close: not stated
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-10-22

## In one line

IRS May Tax Neo Decanoic Acid Under Superfund Chemical List

## Summary

The IRS got a request to add neo decanoic acid to the list of chemicals that get taxed under the Superfund program. If added, companies dealing with this chemical might pay new taxes, but no decision has been made yet. People have until July 21, 2025, to share their thoughts or ask for a public hearing.

## Abstract

This notice of filing announces that a petition has been filed requesting that neo decanoic acid 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 Neo Decanoic Acid to Superfund Tax List: cost, low. A petition was filed asking the IRS to add neo decanoic acid to the list of substances taxable under section 4672(a) of the Internal Revenue Code. The petitioner (Exxon Mobil Corporation) filed the petition for determination on May 1, 2025, reports that taxable chemicals make up 66.2% by weight of…

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## Sources
- [2025-09132 on federalregister.gov](https://www.federalregister.gov/documents/2025/05/21/2025-09132/superfund-tax-on-chemical-substances-request-to-modify-list-of-taxable-substances-notice-of-filing)
- [2025-09132 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-05-21/pdf/2025-09132.pdf)

## Related
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Source: PRIA, https://policyrisk.com/federal-register/2025-09132 (as of 2026-10-22).