2026-09916NoticeWallet

IRS Weighs Tax on 168-Character Polymer Solution

Published Date: 5/18/2026

Notice

Summary

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.

Analyzed Economic Effects

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

Possible Superfund Tax on One Chemical

A petition asks the IRS to add methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution ((C5H8O2)x-(C6H10O2)y-(C4H6O2)z-(C8H8)s; x=75.76, y=8.46, z=1, s=168.4) to the list of substances taxable under the Superfund excise tax. If added, companies that make, import, or handle this chemical could face new tax rules; the IRS is holding a telephone hearing on June 18, 2026, and requests outlines of topics by June 4, 2026.

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Key Dates

Published Date
5/18/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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