Methacrylate Copolymer in Styrene Faces Tax Proposal
Published Date: 1/14/2026
Notice
Summary
The IRS got a request to add a special chemical mix called methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution to the list of substances that get taxed under the Superfund program. Companies dealing with this chemical might see new tax rules if it’s added. People have until March 16, 2026, 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.
Petition Could Trigger Superfund Tax
The IRS received a petition asking that methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution be added to the list of taxable substances under the Superfund tax. The petitioner says taxable chemicals make up 81.05% by weight of this material and calculates a tax of $11.55 per ton using stated conversion factors. This notice is only a petition filing and not a determination that the substance will be added.
Stakeholders Have Comment Deadline
People or companies can submit written comments or request a public hearing about the petition by March 16, 2026. Comments must be submitted via Regulations.gov (docket IRS-2025-0599) or by mail, and all comments will be made public on the docket.
Personalized for You
How does this regulation affect your finances?
Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-20447, Transparency in Coverage
Starting soon, health plans and insurers must share clearer, easier-to-understand price info for medical services and drugs. This helps you see what in-network and out-of-network costs really look like, with more details and better updates. These changes affect most group and individual health plans and kick in with new reporting rules to make healthcare pricing more transparent and fair.
2026-20277, Federal Scholarship Tax Credit
The IRS is proposing new rules for a tax credit that rewards people who donate to groups giving scholarships for K-12 education. This affects donors, states that approve these groups, and the groups themselves. Comments are open until December 1, 2026, with a public hearing on December 15, so get ready to share your thoughts and maybe save some money on your taxes!
2026-20026, Trump Accounts
Starting September 30, 2026, the IRS is rolling out new temporary rules for Trump accounts, which work like special retirement accounts. The government will automatically set up your first Trump account, and there are new ways to contribute, including using qualified stock. These changes affect account trustees, beneficiaries, and donors, making it easier and clearer to manage and fund Trump accounts.
2026-20027, Trump Accounts
The IRS is rolling out new rules for Trump accounts, which affect trustees, beneficiaries, and donors. These rules cover how to set up accounts, automatic enrollment, and special contributions like qualified stock. Comments on these changes are open until November 30, 2026, so get ready to weigh in!
2026-18219, Car Loan Interest Deduction
This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements.
2026-17622, Federal Independent Dispute Resolution Operations; Correction
This document corrects typographical errors and omissions in the final rule that appeared in the June 4, 2026, Federal Register titled "Federal Independent Dispute Resolution Operations" (referred to hereafter as the "IDR final rule"). The effective date of the IDR final rule was August 3, 2026.
Previous / Next Documents
Previous: 2026-00502, Passenger Vehicle and Light Truck Tires From Thailand: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2023-2024
The U.S. Department of Commerce found that Sentury Tire from Thailand sold passenger vehicle and light truck tires in the U.S. at unfairly low prices from July 2023 to June 2024, but Sumitomo Rubber did not. They also stopped reviewing four other companies for now. These decisions could affect import duties and trade fairness starting January 14, 2026.
Next: 2026-00504, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution (x=99, y=1, s=124)
The IRS got a request to add a new chemical, vinyl acetate-crotonic acid copolymer in a styrene solution, to the list of substances that get taxed under the Superfund program. Companies dealing with this chemical might see new tax rules if it’s approved. People have until March 16, 2026, to share their thoughts or ask for a public hearing before any decision is made.