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Chemicals Manufacturers Excise Tax

Bergeson & Campbell, P.C.

Petitions Filed to Add Chemicals to List of Chemical Substances Subject to Superfund Excise Tax

On April 2 and April 3, 2025, the Internal Revenue Service (IRS) announced that petitions have been filed to add the following chemicals to the list of taxable substances...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

Pillsbury - Gravel2Gavel Construction & Real...

Superfund Chemical Taxes Reinstated

Section 80201 of the Infrastructure Investment and Jobs Act of 2021, Public Law 117-58, reinstates the long-expired federal excise taxes that are imposed on specified chemical substances used in common industrial applications...more

Bergeson & Campbell, P.C.

Reinstated Superfund Excise Tax Imposed on Certain Chemical Substances

On November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429. Section 80201 of the IIJA reinstates the Superfund excise tax on certain chemical...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

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