2026-18265NoticeWallet

Taxing Vinyl Acetate Copolymer at x=6.17? Chemistry's Weirdest Bill

Published Date: 9/9/2026

Notice

Summary

This notice of filing announces that a petition has been filed requesting that vinyl acetate-dibutyl maleate copolymer in a styrene solution ((C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>x</INF>- (C<INF>12</INF>H<INF>20</INF>O<INF>4</INF>)<INF>y</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; x=6.17, y=1, s=10.94) be added to the list of taxable substances. This notice of filing also requests comments on the petition. This notice of filing is not a determination that the list of taxable substances is modified.

Analyzed Economic Effects

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

Petition Seeks $7.71/ton Superfund Tax

If you import or make vinyl acetate-dibutyl maleate copolymer in a styrene solution, a petition has been filed asking that the substance be added to the Superfund list of taxable substances under section 4672. The petitioner calculated a potential tax of $7.71 per ton on this substance and reports that taxable chemicals make up 71.57% by weight of the materials used to produce it. Written comments and requests for a public hearing must be received on or before November 9, 2026.

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Key Dates

Published Date
9/9/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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