← Back to FR Documents
Notice

Superfund Tax on Chemical Substances; Notice of Determinations To Add Substances to List of Taxable Substances; Corrected Name and Tax Rate for Sodium Nitrilotriacetate Monohydrate

Notice of determinations.

📖 Research Context From Federal Register API

Summary:

This notice of determinations modifies the list of taxable substances to include the following 21 substances: polyphenylene sulfide, cellulose acetate (degree of substitution = 1.5-2.0), 4,4'- isopropylidenediphenol-epichlorohydrin copolymer, nylon 6, caprolactam, methyl ethyl ketoxime, iso-butanol, diethylene glycol monomethyl ether, ethylene glycol phenyl ether, methoxytriglycol, propylene glycol methyl ether acetate, propylene glycol methyl ether, propylene glycol n-propyl ether, propylene glycol phenyl ether, di-isobutyl carbinol, di-isobutyl ketone, methyl isobutyl carbinol, cyanuric acid, potassium bicarbonate, potassium carbonate, and sodium chlorite. This notice also modifies the list included in Notice 2021-66 by correcting a typographical error in the spelling of the name of the taxable substance sodium nitrilotriacetate monohydrate and prescribing a tax rate for sodium nitrilotriacetate monohydrate.

Key Dates
Citation: 90 FR 36520
The effective date for purposes of the tax under section 4671 of the Internal Revenue Code (Code) for the taxable substances added to the list is January 1, 2026. For the effective date for purposes of refund claims under section 4662(e) of the Code for the taxable substances added to the list, see the determination for each substance. The tax rate for sodium nitrilotriacetate monohydrate is effective July 1, 2022.
Public Participation

In Plain English

What is this Federal Register notice?

This is a notice published in the Federal Register by Treasury Department, Internal Revenue Service. Notices communicate information, guidance, or policy interpretations but may not create new binding obligations.

Is this rule final?

This document is classified as a notice. It may or may not create enforceable regulatory obligations depending on its specific content.

Who does this apply to?

Notice of determinations.

When does it take effect?

This document has been effective since January 1, 2026.

Document Details

Document Number2025-14705
FR Citation90 FR 36520
TypeNotice
PublishedAug 4, 2025
Effective DateJan 1, 2026
RIN-
Docket ID-
Pages36520–36534 (15 pages)
Text FetchedNo

Agencies & CFR References

CFR References:
None

Linked CFR Parts

PartNameAgency
No linked CFR parts

Paired Documents

TypeProposedFinalMethodConf
No paired documents

External Links

Full Text

Text Not Yet Fetched

The full text for this document hasn't been fetched yet. The system will automatically retrieve it during the next processing cycle.