5,474 Butadiene Molecules Get Taxed? Rubber Hits the IRS Road
Published Date: 9/9/2026
Notice
Summary
This notice of filing announces that a petition has been filed requesting that solution styrene butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; m=5,474.21, n=504.08, a=3.30), also known as "sSBR," 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
3 provisions identified: 0 benefits, 3 costs, 0 mixed.
Petitioner’s Proposed Tax Rate and Codes
The petitioner included a proposed tax calculation showing a tax rate of $9.75 per ton for sSBR and provided conversion factors (butadiene 0.85, benzene 0.11, ethylene 0.04, propylene 0.0004, methane 0.0002, sodium hydroxide 0.0008). The petition also lists classification identifiers: HTSUS 4002.19.0016, Schedule B 4002.19.1600, and CAS 9003-55-8.
Petition Reports High Taxable Content
The petition states that taxable chemicals constitute 99.11 percent by weight of the materials used to produce sSBR. The petition describes sSBR as used in tires and other rubber parts like gaskets and conveyor belts.
Petition to Add sSBR to Taxable List
A petition was filed asking the IRS to add solution styrene butadiene rubber (sSBR) to the list of taxable substances under Internal Revenue Code section 4672. The petition filing dates are April 1, 2023 (for certain procedural purposes) and November 21, 2025 (for determination purposes); public comments and requests for a hearing are due by November 9, 2026. This notice of filing is not a determination that the substance will be added.
Personalized for You
How does this regulation affect your finances?
Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-18219, Car Loan Interest Deduction
This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements.
2026-17622, Federal Independent Dispute Resolution Operations; Correction
This document corrects typographical errors and omissions in the final rule that appeared in the June 4, 2026, Federal Register titled "Federal Independent Dispute Resolution Operations" (referred to hereafter as the "IDR final rule"). The effective date of the IDR final rule was August 3, 2026.
2026-11343, Trump Accounts; Hearing
The IRS is holding a public hearing on July 16, 2026, about new rules for opening Trump accounts. People interested in speaking must submit their topics by June 15, or the hearing gets canceled. These changes could affect how certain accounts are managed and reported, so stay tuned for updates that might impact your money and taxes.
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.
2026-09141, Section 45Z Clean Fuel Production Credit; Hearing
The IRS is holding a telephonic-only public hearing from May 27-29, 2026, about new rules for clean fuel production credits. These rules explain who can get credits, how to measure emissions, and how to register. If you’re involved in clean fuel, this could affect your money and how you apply for credits.
2026-08344, Section 45Z Clean Fuel Production Credit; Hearing
The IRS is holding a public hearing in late May 2026 to talk about new rules for the Clean Fuel Production Credit. These rules will explain who can get the credit, how to measure emissions, and what paperwork is needed. If you make clean fuel, these changes could affect your tax credits and when you can claim them.
Previous / Next Documents
Previous: 2026-18266, Announcement of Public Hearing
The Commissioners of the National Commission on the Future of the Navy (NCFN), in accordance with the National Defense Authorization Act of 2023, will hold a public hearing in Monterey, California to better understand how the Navy and private industry collaborate to secure America's future maritime seapower. The Commission will hear from a senior military commander, leaders from the Naval Postgraduate School (NPS) and Defense Innovation Unit (DIU), and private sector leaders in the private equity and venture capital industries. Those wishing to attend, present at, or submit a written statement to the Board prior to the public hearing must provide advance notice to the agency as detailed below.
Next: 2026-18268, Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile-butadiene Rubber; x=3,344.33, y=1,335.09, a=2.98
This notice of filing announces that a petition has been filed requesting that acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>x</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>y</INF>- (C<INF>25</INF>H<INF>44</INF>OS<INF>2</INF>)<INF>a</INF>; x=3,344.33, y=1,335.09, a=2.98), also known as "NBR," 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.