3 Apr 2025

🧪Proposed Superfund Tax Filing for Styrene-Butadiene Rubber

Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Solution Styrene-Butadiene Rubber (m=13.31; n=2.50)

Summary

This notice of filing announces that a petition has been filed requesting that solution styrene-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=13.31; n=2.50) 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 ?

$$ - Med

The notice relates to a proposed modification of the list of taxable chemical substances, specifically the inclusion of solution styrene-butadiene rubber. This change will impact manufacturers and importers who deal with this substance, introducing tax liability at a rate of $9.74 per ton, affecting production costs and pricing strategies.

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