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Notice2025-179752025-09-17

Superfund Tax on Chemical Substances; Notice of Determinations To Add Substances to List of Taxable Substances

Treasury Department, Internal Revenue Service

Abstract

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),

Action & Dates

Action
Notice of determinations.
Dates
The effective date for purposes of the tax under section 4671 of the Internal Revenue Code (Code) for the taxable substances added to the list is January 1, 2026. For the effective date for purposes of refund claims under section 4662(e) of the Code for the taxable substances added to the list, see the determination for each substance.
Effective Date
2026-01-01

Document Excerpt

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of determinations. SUMMARY: This notice of determinations modifies the list of taxable substances to include the following 39 substances: acrylonitrile-butadiene rubber ((C 4 H 6 ) n -(C 3 H 3 N) m ; n=13.44, m=25.54), bromo-isobutene-isoprene rubber ((C 4 H 8 ) n -(C 5 H 7.5 Br 0.5 ) m ; n=98.20, m=1.80), chloroprene rubber, ethylene-propylene-ethylidene norbornene rubber ((C 2 H 4 ) m -(C 3 H 6 ) n (C 9 H 12 ) o ; m=56.82, n=40.46, o=2.71), ethylene vinyl acetate (VA &lt; 50%) ((C 2 H 4 ) n -(C 4 H 6 O 2 ) m ; n=78.95, m=21.05), ethylene vinyl acetate (VA &ge; 50%) ((C 2 H 4 ) n -(C 4 H 6 O 2 ) m ; n=75.42, m=24.58), hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) n -(C 3 H 3 N) m ; n=22.28, m=38.86), isobutene-isoprene rubber ((C 4 H 8 ) n -(C 5 H 8 ) m ; n=99.10, m=0.90), poly(ethylene-propylene) rubber ((C 2 H 4 ) m -(C 3 H 6 ) n ; m=59.04, n=40.96), emulsion styrene-butadiene rubber ((C 4 H 6 ) m -(C 8 H 8 ) n ; m=15.83, n=2.53), solution styrene-butadiene rubber ((C 4 H 6 ) m -(C 8 H 8 ) n ; m=67.16, n=32.85), emulsion styrene butadiene rubber ((C 4 H 6 ) m -(C 8 H 8 ) n ; m=14.14, n=2.26), solution styrene-butadiene rubber ((C 4 H 6 ) m -(C 8 H 8 ) n ; m=13.31, n=2.50), hydrogenated acrylonitrile-butadiene rubber ((C 4 H 8 ) x -(C 3 H 3 N) y -(C 15 H 24 O) a ; x=2,783.05, y=1,907.27, a=5.74), bromobutyl isobutylene isoprene rubber ((C 4 H 8 ) x

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Full Document

Citation: 90 FR 44881