2025-09135NoticeWallet

Tridecyl Alcohol Could Join the Superfund Tax List

Published Date: 5/21/2025

Notice

Summary

The IRS got a request to add tridecyl alcohol to the list of chemicals that get a Superfund tax. If added, companies dealing with this chemical might pay extra taxes to help clean up pollution. People have until July 21, 2025, to share their thoughts or ask for a public hearing before any decision is made.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Potential Superfund Tax on Tridecyl Alcohol

A petition was filed asking the IRS to add tridecyl alcohol to the list of taxable substances under section 4672(a). If the IRS adds it, companies that make, import, export, or sell tridecyl alcohol could owe a Superfund excise tax; the petitioner calculated a potential tax rate of $7.40 per ton and reported that taxable chemicals make up 75.9 percent by weight of the materials used to produce tridecyl alcohol. The petition filing date for determination purposes is May 1, 2025 (public docket IRS-2025-0056).

Opportunity to Comment or Request Hearing by July 21, 2025

Stakeholders can submit written comments or request a public hearing about the petition to add tridecyl alcohol; comments and hearing requests must be received on or before July 21, 2025, via the Federal eRulemaking Portal (docket IRS-2025-0056) or by mail to the IRS address in the notice. Submitted comments become part of the public record and will be posted without change to regulations.gov.

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Key Dates

Published Date
5/21/2025

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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