2026-20061NoticeWallet

IRS Taxes Weird Rubber with Mystery Equations x+z=482, y=2,178.51

Published Date: 10/1/2026

Notice

Summary

The IRS got a request to add a new chemical called SIS Rubber to the list of substances that get a Superfund tax. This means companies making or using SIS Rubber might pay extra fees if it’s added. People have until November 30, 2026, to share their thoughts or ask for a public hearing before any decision is made.

Analyzed Economic Effects

3 provisions identified: 1 benefits, 2 costs, 0 mixed.

SIS Rubber Petitioned for Superfund Tax

A petition filed by Zeon Chemicals L.P. requests that styrene isoprene block copolymer (SIS Rubber) be added to the list of taxable substances under Internal Revenue Code section 4672(a). The petition filing date for making a determination is February 8, 2026; this Federal Register notice is not a determination that the substance will be added.

Petitioner’s Estimated Tax Amount

The petitioner calculated a tax rate of $2.56 per ton for SIS Rubber and reported that 'taxable chemicals' constitute 25.94 percent by weight of the materials used to produce this substance. The petition also provides conversion factors for input chemicals used in the petitioner's tax calculation.

Deadline to Comment or Request Hearing

Interested parties may submit written comments or requests for a public hearing about the SIS Rubber petition; comments and hearing requests must be received on or before November 30, 2026. Comments can be submitted electronically at Regulations.gov under docket IRS-2026-1032 or mailed to the IRS address listed in the notice, and all comments will be posted publicly.

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Key Dates

Published Date
10/1/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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