Federal Register #2026-18267

IRS Notice: Petition to Add sSBR and Modified SAN Latex to Superfund Taxable Substances List

This notice from the Internal Revenue Service (IRS), Department of the Treasury, announces the filing of petitions to add two chemical substances to the Superfund list of taxable substances. - Government Buyer: - Internal Revenue Service (IRS), Office of Chief Counsel, Department of the Treasury - Petitioning OEM/Vendor: - Zeon Chemicals L.P. (petitioner and importer/exporter for both substances) - Products/Chemicals Proposed for Addition: - Solution Styrene Butadiene Rubber (sSBR) - Part Number/HTSUS: 4002.19.0016 - Used in tire and rubber part manufacturing (e.g., gaskets, conveyor belts) - Chemical composition: (C4H6)m-(C8H8)n(C25H44OS2)a; m=5,474.21, n=504.08, a=3.30 - Butadiene-acrylonitrile-methyl Methacrylate-styrene Copolymer (Modified SAN Latex) - Part Number/HTSUS: 4002.11.000 - Used as a binder in lithium-ion battery manufacture - Chemical composition: (C4H6)w(C3H3N)x(C8H8)y(C5H8O2)z; w=124.79, x=424.05, y=129.62, z=72.41 - Notable Requirements: - Public comments are requested regarding the petitions - No procurement of products or services is being solicited; this is a regulatory notice - The notice includes proposed classification numbers, chemical details, and tax rate calculations - OEM Highlight: - Zeon Chemicals L.P. is the petitioner and primary OEM for both substances

Description

This notice announces that a petition has been filed requesting that solution styrene butadiene rubber (sSBR) be added to the list of taxable substances under the Superfund tax on chemical substances. The petition includes detailed chemical composition, production methods, and tax rate calculations. The notice requests public comments on the petition and clarifies that this is not a determination to modify the list. Comments and requests for a public hearing must be received by November 9, 2026.

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