The IRS May Put This Rubber on the Superfund Tax List
Published Date: 5/21/2025
Notice
Summary
The IRS got a request to add a type of rubber called EPDM to the list of chemicals that get a Superfund tax. This means companies making or using EPDM might pay extra taxes if the change happens. People have until July 21, 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.
Petition to Add EPDM Rubber to Superfund Tax List
A petition filed May 1, 2025 requests that ethylene propylene diene (EPDM) rubber ((C2H4)x(C3H6)y(C9H12)z; x=5134, y=2250, z=98) be added to the list of taxable substances under Internal Revenue Code section 4672(a). The petitioner is Exxon Mobil Corporation and proposed classification numbers are HTSUS 4002.70.00, Schedule B 4002.70.0000, CAS 25034-71-3; the petitioner calculated a Superfund tax of $9.45 per ton (conversion factors: 0.57 ethylene, 0.38 propylene, 0.02 butadiene). Written comments or requests for a public hearing must be received by July 21, 2025; this notice is not a determination that the list is modified.
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