IRS Will Hold June Hearing on Petition to Add Methyl Methacrylate-Ethyl Methacrylate-Methacrylic Acid Copolymer in a Styrene Solution to List of Chemical Substances Subject to Superfund Excise Tax

The Internal Revenue Service (IRS) announced on May 18, 2026, that it will hold a hearing on June 18, 2026, on the notice of filing to add methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution to the list of taxable substances. 91 Fed. Reg. 28759. The hearing will be limited to testimony about the notice of filing for methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution. According to the January 14, 2026, notice announcing that the petition was filed, AOC Resins and Coatings, Inc. and AOC, LLC, importers of methyl methacrylate-ethyl methacrylate-methacrylic acid copolymer in a styrene solution, submitted the petition. 91 Fed. Reg. 1599. Individuals who wish to testify at the June 18, 2026, hearing must submit an outline of the topics to be discussed and the time to be devoted to each topic by June 4, 2026. The IRS notes that testimony regarding the operation of the Superfund excise taxes, the related proposed regulations, and the petition process are outside the scope of the hearing. The IRS will allot a period of ten minutes to each testimony. The IRS will prepare an agenda showing the scheduling of the speakers after the deadline for receiving outlines has passed. Copies of the agenda will be available via https://www.regulations.gov/docket/IRS-2025-0599 under the title of Supporting & Related Material. If no outline of the topics to be discussed is received by June 4, 2026, the IRS will cancel the hearing and publish a notice of cancellation of the hearing in the Federal Register.