IRS May Tax a Chemical With a Name Built for Scrabble
Published Date: 5/21/2025
Notice
Summary
The IRS got a request to add a new chemical, tri-isononyl tri-mellitate, to the list of substances that get a Superfund tax. This means companies dealing with this chemical might pay extra taxes if it’s added. People have until July 21, 2025, to share their thoughts or ask for a public hearing before any decision is made.
Analyzed Economic Effects
4 provisions identified: 0 benefits, 4 costs, 0 mixed.
Petition to Add Chemical to Taxable List
A petition was filed asking that tri-isononyl tri-mellitate be added to the list of substances taxable under Internal Revenue Code section 4672(a). If the substance is added to that list, entities producing, importing, or exporting it would be treated as dealing with a listed taxable chemical under section 4672(a).
Petitioner-Reported Per-Ton Tax Estimate
The petitioner calculated a Superfund tax rate for tri-isononyl tri-mellitate of $5.06 per ton based on the petitioner’s conversion factors. This $5.06/ton figure is the petitioner’s calculation and was submitted as part of the petition.
Petitioner Reports 47.3% Taxable Share by Weight
The petition states that taxable chemicals constitute 47.3 percent by weight of the materials used to produce tri-isononyl tri-mellitate. That 47.3% figure was provided by the petitioner as part of the information used to calculate tax treatment.
Proposed HTSUS/Schedule B/CAS Classification
The petitioner proposed classification numbers for tri-isononyl tri-mellitate: HTSUS 2917.39.20.00, Schedule B 2917.39.2000, and CAS number 53894-23-8. These classification identifiers were submitted as part of the petition to define the substance for regulatory and trade classification purposes.
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