News & Analysis as of

Toxic Chemicals Comprehensive Environmental Response, Compensation and Liability Act Internal Revenue Service

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

Mitchell, Williams, Selig, Gates & Woodyard,...

Superfund/CERCLA Chemical Taxes: Trade Associations' Letter to Internal Revenue Service Addressing Refund Issue

Ten trade associations sent an April 23rd letter to the Internal Revenue Service (“IRS”) addressing an issue regarding the Superfund excise taxes imposed on certain chemicals and imported substances. ...more

BakerHostetler

IRS Provides Initial and Limited Guidance on Newly Reinstated ‘Superfund Tax’

BakerHostetler on

Last month, the IRS published Notice 2021-66, issued in response to the Infrastructure Investment and Jobs Act’s (Jobs Act) reinstatement of the previously expired “Superfund Tax”—an excise tax imposed on manufacturers,...more

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