News & Analysis as of

Toxic Chemicals Superfund Internal Revenue Code (IRC)

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

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