Federal Register #2026-18268

IRS Notice: Petition to Add Acrylonitrile-Butadiene Rubber (NBR) to Superfund Taxable Substances List

This notice from the Treasury Department, Internal Revenue Service (IRS) announces a petition to add acrylonitrile-butadiene rubber (NBR) to the Superfund list of taxable substances. - Government Buyer: - Treasury Department, Internal Revenue Service (IRS) - Petition Details: - Petition submitted by Zeon Chemicals L.P. - Acrylonitrile-butadiene rubber (NBR) proposed for addition to taxable substances list - Chemical composition, predominant production methods, and classification numbers provided - HTSUS: 4002.59.0000 - Schedule B: 4002.59.0000 - CAS: 9003183, 8 - Tax rate calculations based on conversion factors for taxable chemicals used in NBR production - Unique Requirements: - IRS requests public comments on the petition - Notice does not constitute a determination or modification of the taxable substances list - No products or services are being procured; this is a regulatory review and public comment opportunity - OEM Highlight: - Zeon Chemicals L.P. identified as petitioner and importer/exporter of NBR

Description

This notice announces a petition filed requesting that acrylonitrile-butadiene rubber (NBR) be added to the list of taxable substances under the Superfund tax. The petition includes detailed chemical composition, production methods, and tax rate calculations. Comments and requests for a public hearing must be submitted by November 9, 2026. This notice is not a determination that the list is modified but invites public comment on the petition.

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