Federal Register #2026-12868

IRS Adds Two Rubber Substances to Superfund Taxable List

This notice from the Internal Revenue Service (IRS), under the Treasury Department, announces a regulatory update to the Superfund taxable substances list. - Two rubber substances are added to the list: - Chloro-isobutene-isoprene rubber ((C4H8)n-(C5H7.31Cl0.69)m; n=97.75, m=2.25) - Ethylene-propylene-dicyclopentadiene rubber ((C2H4)m-(C3H6)n-(C10H12)o; m=73.18, n=26.53, o=0.29) - The determination is based on petitions showing that taxable chemicals constitute more than 20% by weight of the materials used to produce these substances - Prescribed tax rates: - $9.46 per ton for chloro-isobutene-isoprene rubber - $9.64 per ton for ethylene-propylene-dicyclopentadiene rubber - The notice provides chemical composition, predominant production methods, and classification numbers (HTSUS, Schedule B, CAS) for each substance - No OEMs, vendors, or procurement activities are involved; this is a regulatory determination only

Description

This notice of determinations modifies the list of taxable substances to include two substances: chloro-isobutene-isoprene rubber and ethylene-propylene-dicyclopentadiene rubber. The determination is based on petitions submitted by importers and exporters, showing that taxable chemicals constitute more than 20 percent by weight of the materials used to produce these substances. The additions are effective for tax purposes on October 1, 2026, and for refund claims on April 1, 2023. The tax rates prescribed for these substances are $9.46 and $9.64 per ton respectively.

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