Copolymer in Styrene Solution Up for Superfund Tax
Published Date: 1/14/2026
Notice
Summary
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.
Analyzed Economic Effects
4 provisions identified: 1 benefits, 3 costs, 0 mixed.
Petition to Add Chemical to Superfund List
A petition was filed asking the IRS to add vinyl acetate-crotonic acid copolymer in a styrene solution to the list of taxable substances under section 4672(a). The petition filing date for determination purposes is August 12, 2025, and the petition references January 1, 2023 for certain Rev. Proc. purposes.
Public Comment and Hearing Deadline
Anyone wishing to comment or ask for a public hearing about the petition must submit written comments or requests on or before March 16, 2026. Comments may be submitted via Regulations.gov (Docket IRS-2025-0598) or mailed to the IRS address in the notice.
Petitioner‑reported Tax Rate and Factors
The petitioner calculated a tentative tax rate of $7.48 per ton for this substance using conversion factors (0.29 ethylene, 0.04 methane, 0.45 benzene). The petitioner also states that taxable chemicals make up 70.05 percent by weight of the materials used to produce the substance.
Import/Classification Identifiers Provided
The petition lists proposed classification numbers relevant to trade and import: HTSUS 3905.29.0000 and Schedule B 3905.29.0000, and CAS numbers 25609-89-6 and 100-42-5. The petitioners are identified as importers AOC Resins and Coatings, Inc. and AOC, LLC.
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
2026-11140 — Federal Independent Dispute Resolution Operations
Starting soon, health plans and insurers must share clearer info when they pay or deny surprise medical bills. They’ll use special codes to explain these decisions, especially when dealing with folks they don’t have contracts with. This helps patients and providers understand bills better and speeds up fixing disputes, with no extra costs for most people.
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!
2026-13370 — Increase in Threshold for Requiring Information Reporting With Respect to Certain Payees; Extension and Modification of Limitation on Wagering Losses; Hearing
The IRS is proposing to raise the dollar amount that triggers reporting payments to certain payees, making it easier for small businesses and payees. They’re also tweaking rules about how much gambling losses you can claim. A public hearing is set for July 17, 2026, so folks can share their thoughts before these changes might take effect.
2026-13292 — Agency Information Collection Activities; Comment Request on Relief for Certain Spouses of Military Personnel
The IRS is asking for feedback on a form that helps certain military spouses get tax relief. This update aims to make the process easier and less time-consuming for those affected. If you want your voice heard, send your comments by August 31, 2026—no cost changes are expected, just smoother paperwork!
2026-13338 — Agency Information Collection Activities; Comment Request on Statement of Payments Received
The IRS wants your thoughts on Form 4669, which payors use to ask for tax payment relief. If you’re involved in making or handling these payments, this could affect you. Comments are open until August 31, 2026, so jump in now to help shape how this form works and keep paperwork easy and clear!
Previous / Next Documents
Previous: 2026-00503 — 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)
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.
Next: 2026-00505 — Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Poly(styrene-divinylbenzene-ethylvinylbenzene), With Styrene Content of Less Than 50% (x=7.64x1016, y=1.03x1017, z=2.28x1016)
The IRS got a request to add a new chemical called Styrene-DVB-EVB (with less than 50% styrene) to the Superfund tax list. This means companies making or using this chemical might pay a tax of about $10 per ton soon. People can comment or ask for a hearing before any final decision, so keep an eye out and speak up if you’re affected!