IRS Adds Two Weird Rubbers to Superfund Tax Hit List
Published Date: 6/26/2026
Notice
Summary
Starting October 1, 2026, two new rubber substances will be added to the list of chemicals that importers must pay a Superfund tax on. This means companies bringing in chloro-isobutene-isoprene rubber and ethylene-propylene-dicyclopentadiene rubber will have to pay extra fees to help clean up pollution. The tax also applies retroactively for refund claims back to April 1, 2023, so businesses should check their records!
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
Tax on Chloro‑Isobutene‑Isoprene Rubber
If your business imports chloro‑isobutene‑isoprene rubber, an excise tax will apply starting October 1, 2026. The Secretary prescribed a tax rate of $9.46 per ton for this substance (determination made June 25, 2026), and the rule is effective for refund claims back to April 1, 2023.
Tax on Ethylene‑Propylene‑Dicyclopentadiene Rubber
If your business imports ethylene‑propylene‑dicyclopentadiene rubber, an excise tax will apply starting October 1, 2026. The Secretary prescribed a tax rate of $9.64 per ton for this substance (determination made June 25, 2026), and the rule is effective for refund claims back to April 1, 2023.
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