13 May 2025

🧪Superfund Tax Proposal on Chlorobutyl Isobutylene Isoprene Rubber

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chlorobutyl Isobutylene Isoprene Rubber (x = 7036, y = 88, z = 70)

Summary

This notice of filing announces that a petition has been filed requesting that chlorobutyl 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> (Cl<INF>2</INF>)<INF>z</INF>; x = 7036, y = 88, z = 70)), also known as CIIR, 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 ?

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The notice announces the proposal to classify chlorobutyl isobutylene isoprene rubber as a taxable substance, implicating compliance requirements and potential financial liabilities for businesses dealing with the substance. Manufacturers, exporters, and users in the chemical sector must consider the effects of this tax on their operations and product pricing.

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