13 May 2025

🧪Notice on Superfund Tax for Bromobutyl Isobutylene Rubber

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Bromobutyl Isobutylene Isoprene Rubber (x = 7071, y = 59, z = 50)

Summary

This notice of filing announces that a petition has been filed requesting that bromobutyl isobutylene isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> (Br<INF>2</INF>)<INF>z</INF>; x = 7071, y = 59, z = 50), also known as BIIR, 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.

Agencies

  • Treasury Department
  • Internal Revenue Service

Business Impact ?

$$$ - High

The notice involves a proposed addition of Bromobutyl Isobutylene Isoprene Rubber (BIIR) to the list of taxable substances, directly impacting compliance and tax responsibilities for businesses in the chemical sector. As such, it may affect production costs for companies like Exxon Mobil, which exports this substance.

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