News & Analysis as of

Chemicals Comprehensive Environmental Response, Compensation and Liability Act Superfund

Bergeson & Campbell, P.C.

IRS Modifies List of Taxable Chemical Substances to Include 21 Chemicals

On August 4, 2025, the Internal Revenue Service (IRS) published a notice of determinations that modifies the list of taxable substances to include the following 21 substances: polyphenylene sulfide, cellulose acetate (degree...more

(ACOEL) | American College of Environmental...

Superfund $$ Lives on – to 2031 at least!

We’ve all read about the recent reinstatement of the taxes that fund the Comprehensive Environment Response, Compensation, and Liability Act (CERCLA). The new taxes are hitting the books as of July 1, 2022....more

Holland & Knight LLP

Infrastructure Investment and Jobs Act Revitalizes Superfund Tax on Chemicals (Update)

Holland & Knight LLP on

The Infrastructure Investment and Jobs Act (IIJA), signed by President Joe Biden on Nov. 15, 2021, revives an excise tax last effective in 1995 on the sale or use of 42 identified chemicals as well as certain substances...more

Proskauer - Tax Talks

A New(ish) Chemical Excise Tax Effective July 2022

Proskauer - Tax Talks on

After a more than 26 year hiatus, on July 22, 2022, the Superfund chemical excise tax (the “Superfund Chemical Tax”) will again become effective. This excise tax, reinstated by the passage of the Infrastructure Investment and...more

Williams Mullen

EPA Says No Risk from CERCLA Financial Assurance Exemptions for Three Named Industries

Williams Mullen on

EPA has promulgated a final rule declining to impose final assurance requirements on the electric power, petroleum and coal manufacturing, and chemical manufacturing industries to clean up spills of hazardous substances. ...more

Seyfarth Shaw LLP

EPA Takes Positions on Vapor Intrusion

Seyfarth Shaw LLP on

In a busy day for vapor intrusion, last week the U. S. Environmental Protection Agency made several announcements about vapor intrusion. First, it announced it had submitted a draft rule to the White House OMB seeking to...more

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