6 May 2025

🧪Superfund Tax Notice on Acrylonitrile Butadiene Styrene - Update

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Acrylonitrile Butadiene Styrene; (a = 0.16, b = 0.10, s = 0.74); Correction

Summary

The Department of the Treasury and the IRS published a document in the Federal Register of April 3, 2025, concerning the notice of filing for acrylonitrile butadiene styrene ((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>- (C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a = 0.16, b = 0.10, s = 0.74), public docket number IRS-2025-0030. This document contained an incorrect date for the petition filing date for purposes of refund claims.

Agencies

  • Treasury Department
  • Internal Revenue Service

Business Impact ?

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The notice involves compliance requirements regarding the Superfund tax on specific chemical substances, particularly acrylonitrile butadiene styrene. Business owners dealing with these substances need to be aware of the taxable status and filing dates for potential refunds.

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