The Internal Revenue Service (IRS) published a notice of determinations on June 26, 2026, that the list of taxable substances is modified to include the following two substances: chloro-isobutene-isoprene rubber and ethylene-propylene-dicyclopentadiene rubber. 91 Fed. Reg. 38778. Arlanxeo USA LLC and Arlanxeo Canada Inc., importers and exporters of the chemicals, submitted petitions requesting to add the chemicals to the list. The IRS states that according to the petition for...
Archives
As reported in our May 22, 2026, blog item, 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. According to a June 11, 2026, Federal Register notice, the IRS did not receive any requests to testify or outlines of topics. 91 Fed. Reg. 35615. Therefore, the IRS has...
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...
On October 29, 2025, the Senate Committee on Environment and Public Works favorably reported several nominations, including Jeffrey Hall to be an Assistant Administrator for the Office of Enforcement and Compliance Assurance (OECA) at the U.S. Environmental Protection Agency (EPA) and Douglas Troutman to be Assistant Administrator for Toxic Substances at EPA, each by a vote of ten to nine along party lines. The Committee considered Hall’s nomination during a July 23, 2025, hearing, during...
On August 4, 2025, the Internal Revenue Service (IRS) published a notice of determinations that modifies the list of taxable substances to include the following 21 substances: polyphenylene sulfide, cellulose acetate (degree of substitution = 1.5-2.0), 4,4′-isopropylidenediphenol-epichlorohydrin copolymer, nylon 6, caprolactam, methyl ethyl ketoxime, iso-butanol, diethylene glycol monomethyl ether, ethylene glycol phenyl ether, methoxytriglycol, propylene glycol methyl ether acetate, propylene...
April 16, 2025
Petitions Filed to Add Chemicals to List of Chemical Substances Subject to Superfund Excise Tax
On April 2 and April 3, 2025, the Internal Revenue Service (IRS) announced that petitions have been filed to add the following chemicals to the list of taxable substances: Polyisobutylene (90 Fed. Reg. 14521): Petition filed by TPC Group, Inc., an exporter of polyisobutylene; Acrylonitrile butadiene styrene (90 Fed. Reg. 14687): Petition filed by Trinseo LLC, an importer and exporter of acrylonitrile butadiene styrene; Acrylonitrile-butadiene rubber (90 Fed. Reg. 14684): Petition filed by...
September 11, 2024
Petitions Filed to Add Several Chemicals to List of Taxable Substances; Comments Due November 4, 2024
On September 3, 2024, the Internal Revenue Service (IRS) announced that petitions have been filed to add the following chemicals to the list of taxable substances: Diethylene Glycol Monomethyl Ether (89 Fed. Reg. 71788): The Dow Chemical Company, an exporter of diethylene glycol monomethyl ether, filed the petition. According to the petition, diethylene glycol monomethyl ether is an ethylene-based glycol ether solvent. Diethylene glycol monomethyl ether is a liquid used in a variety of...
August 16, 2024
IRS Announces Correction to Petition to Add Nylon 6 to List of Chemical Substances Subject to Superfund Excise Tax
The Internal Revenue Service (IRS) announced on August 14, 2024, a correction to the stoichiometric material consumption equation in the notice of filing for the nylon 6 petition that was published in the February 22, 2024, Federal Register. 89 Fed. Reg. 66175. According to the notice, after the comment period for the original notice closed, an error was discovered in the stoichiometric material consumption equation for nylon 6, and the petitioner subsequently provided a corrected petition....
The Internal Revenue Service (IRS) published a notice of determination on May 31, 2024, that the list of taxable substances is modified to include polyoxymethylene. 89 Fed. Reg. 47238. As reported in our December 29, 2022, blog item, the IRS announced in December 2022 that it received a petition requesting the addition of polyoxymethylene to the list of taxable substances under Section 4672(a) of the Internal Revenue Code. Celanese Ltd., an exporter of polyoxymethylene, submitted the petition....
February 29, 2024
Petition Filed to Add Iso-butanol to List of Chemical Substances Subject to Superfund Excise Tax
The Internal Revenue Service (IRS) announced on February 27, 2024, that it received a petition requested that iso-butanol (also known as isobutanol, iso butyl alcohol, 2-methyl propan-1-ol, or 2-methyl-1-propanol) be added to the list of taxable substances under Section 4672(a) of the Internal Revenue Code. 89 Fed. Reg. 14558. OQ Chemicals Corporation, an exporter of iso-butanol, filed the petition. The notice states: According to the petition, iso-butanol is an isomer of n-butanol. Iso-butanol...