🧪Superfund Tax on Chemical Substances
This notice of determinations modifies the list of taxable substances to include the following 39 substances: acrylonitrile- butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54), bromo- isobutene-isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20, m=1.80), chloroprene rubber, ethylene-propylene-ethylidene norbornene rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>- (C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF> ; m=56.82, n=40.46, o=2.71), ethylene vinyl acetate (VA < 50%) ((C<INF>2</INF>H<INF>4</INF>)<INF>n</INF>- (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>m</INF>; n=78.95, m=21.05), ethylene vinyl acetate (VA >= 50%) ((C<INF>2</INF>H<INF>4</INF>)<INF>n</INF>- (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>m</INF>; n=75.42, m=24.58), hydrogenated acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86), isobutene-isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>5</INF>H<INF>8</INF>)<INF>m</INF>; n=99.10, m=0.90), poly(ethylene-propylene) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>- (C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96), emulsion 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=15.83, n=2.53), 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=67.16, n=32.85), emulsion 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=14.14, n=2.26), 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), hydrogenated acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>y</INF>- (C<INF>15</INF>H<INF>24</INF>O)<INF>a</INF>; x=2,783.05, y=1,907.27, a=5.74), 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), 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), DIPE-di-isopropyl ether, di-isodecyl phthalate, di-isononyl adipate, di-isononyl phthalate, di-tridecyl phthalate, ethylene propylene diene (EPDM) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>x</INF>(C<INF>3</INF>H<INF>6</INF>)<INF>y</INF> (C<INF>9</INF>H<INF>12</INF>)<INF>z</INF>; x=5134, y=2250, z=98), isodecyl alcohol, isodecyl benzoate, isooctyl alcohol, linear nonyl phthalate, linear nonyl undecyl phthalate, linear undecyl phthalate, linear nonyl tri-mellitate, neo decanoic acid, neo pentanoic acid, nonene, regular butyl rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> ; x=7036, y=88), tridecyl alcohol, tri-isononyl tri-mellitate, di- isobutylene, polyisobutylene, styrene-acrylonitrile ((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a=0.26, s=0.74), and 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),
Learn More🧪New Superfund Tax Regulations on Chemical Substances Impact Businesses
This notice of determinations 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 glycol methyl ether, propylene glycol n-propyl ether, propylene glycol phenyl ether, di-isobutyl carbinol, di-isobutyl ketone, methyl isobutyl carbinol, cyanuric acid, potassium bicarbonate, potassium carbonate, and sodium chlorite. This notice also modifies the list included in Notice 2021-66 by correcting a typographical error in the spelling of the name of the taxable substance sodium nitrilotriacetate monohydrate and prescribing a tax rate for sodium nitrilotriacetate monohydrate.
Learn More🏢IRS Notice on Excise Tax Collection for Real Estate Investment Trusts
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Learn More📝IRS Request for Comments on Regulated Investment Companies Tax
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Learn More🧾IRS Notice
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
Learn More⚛️IRS Notice on Superfund Tax for Regular Butyl Rubber Filing
This notice of filing announces that a petition has been filed requesting that regular butyl rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> ; x = 7036, y = 88)) 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.
Learn More💼Proposed Regulations on Excise Tax for Designated Drugs
This document contains proposed regulations relating to the excise tax on certain sales of designated drugs by manufacturers, producers, and importers during statutorily defined periods. The proposed regulations would provide substantive rules that relate to the imposition and calculation of the tax. The proposed regulations would affect manufacturers, producers, and importers of designated drugs that sell such drugs during statutorily defined periods.
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