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.
Your PRIA Score
Personalized for You
How does this regulation affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this federal register document and every other regulation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2025-18278 — Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips
If you earn tips at work, these new rules show which jobs count as tip-earning and explain what counts as 'qualified tips' for tax deductions. The changes apply to tips received up to December 31, 2024, helping workers and employers know exactly what tips can lower their taxes. Get ready to keep better track of your tips and maybe save some money when tax time rolls around!
2025-02251 — Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation
If you run an unincorporated organization, new rules are coming to help you skip some tricky partnership tax laws. These changes explain how to make that election properly, so you don’t get caught in confusing tax stuff. No extra fees or deadlines yet, but keep an eye out for updates to stay ahead!
2026-10279 — Agency Information Collection Activities; Comment Request on Clean Vehicle Credits
The IRS wants your thoughts on how it collects info about clean vehicle tax credits. This affects car makers and anyone involved in clean vehicle reporting, aiming to make the process easier and clearer. Comments are due by July 21, 2026, so don’t miss your chance to help shape how these credits work and possibly save time and money.
2026-10116 — Returns Relating to Sales or Exchanges of Certain Partnership Interests
If you sell or trade certain partnership interests, especially those tied to inventory or unpaid bills, the IRS has new rules on what info must be reported. These changes kick in on May 20, 2026, and mainly affect partnerships and partners involved in these sales. The goal? Make tax reporting clearer and more accurate, so no one misses a beat or a dollar.
2026-09941 — Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers; Hearing
The IRS is planning new rules that let brokers send digital asset sale statements electronically instead of on paper. This change affects brokers and anyone buying or selling digital assets, making tax reporting faster and easier. A public hearing is set for July 8, 2026, but only if people sign up by May 28, 2026, so don’t miss your chance to speak up!
2026-09916 — Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution (x=75.76, y=8.46, z=1, s=168.4); Hearing
The IRS is holding a phone hearing on June 18, 2026, to decide if a special chemical called methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution should be added to the list of substances taxed under the Superfund program. Companies dealing with this chemical might see new tax rules if it’s added. People who want to speak at the hearing must send their topics by June 4, or the hearing will be canceled.
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.