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Notice

Superfund Tax on Chemical Substances; Notice of Determinations To Add Substances to List of Taxable Substances

Notice of determinations.

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Summary:

This notice of determinations modifies the list of taxable substances to include the following 39 substances: acrylonitrile- butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>n</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=13.44, m=25.54), bromo- isobutene-isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>5</INF>H<INF>7.5</INF>Br<INF>0.5</INF>)<INF>m</INF>; n=98.20, m=1.80), chloroprene rubber, ethylene-propylene-ethylidene norbornene rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>- (C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>(C<INF>9</INF>H<INF>12</INF>)<INF>o</INF> ; m=56.82, n=40.46, o=2.71), ethylene vinyl acetate (VA < 50%) ((C<INF>2</INF>H<INF>4</INF>)<INF>n</INF>- (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>m</INF>; n=78.95, m=21.05), ethylene vinyl acetate (VA >= 50%) ((C<INF>2</INF>H<INF>4</INF>)<INF>n</INF>- (C<INF>4</INF>H<INF>6</INF>O<INF>2</INF>)<INF>m</INF>; n=75.42, m=24.58), hydrogenated acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>m</INF>; n=22.28, m=38.86), isobutene-isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>n</INF>- (C<INF>5</INF>H<INF>8</INF>)<INF>m</INF>; n=99.10, m=0.90), poly(ethylene-propylene) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>m</INF>- (C<INF>3</INF>H<INF>6</INF>)<INF>n</INF>; m=59.04, n=40.96), emulsion styrene-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=15.83, n=2.53), solution styrene-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=67.16, n=32.85), emulsion styrene butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=14.14, n=2.26), solution styrene-butadiene rubber ((C<INF>4</INF>H<INF>6</INF>)<INF>m</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>n</INF>; m=13.31, n=2.50), hydrogenated acrylonitrile-butadiene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>- (C<INF>3</INF>H<INF>3</INF>N)<INF>y</INF>- (C<INF>15</INF>H<INF>24</INF>O)<INF>a</INF>; x=2,783.05, y=1,907.27, a=5.74), bromobutyl isobutylene isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> (Br<INF>2</INF>)<INF>z</INF>; x=7071, y=59, z=50), chlorobutyl isobutylene isoprene rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> (Cl<INF>2</INF>)<INF>z</INF>); x=7036, y=88, z=70), DIPE-di-isopropyl ether, di-isodecyl phthalate, di-isononyl adipate, di-isononyl phthalate, di-tridecyl phthalate, ethylene propylene diene (EPDM) rubber ((C<INF>2</INF>H<INF>4</INF>)<INF>x</INF>(C<INF>3</INF>H<INF>6</INF>)<INF>y</INF> (C<INF>9</INF>H<INF>12</INF>)<INF>z</INF>; x=5134, y=2250, z=98), isodecyl alcohol, isodecyl benzoate, isooctyl alcohol, linear nonyl phthalate, linear nonyl undecyl phthalate, linear undecyl phthalate, linear nonyl tri-mellitate, neo decanoic acid, neo pentanoic acid, nonene, regular butyl rubber ((C<INF>4</INF>H<INF>8</INF>)<INF>x</INF>(C<INF>5</INF>H<INF>8</INF>)<INF>y</INF> ; x=7036, y=88), tridecyl alcohol, tri-isononyl tri-mellitate, di- isobutylene, polyisobutylene, styrene-acrylonitrile ((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a=0.26, s=0.74), and acrylonitrile butadiene styrene ((C<INF>3</INF>H<INF>3</INF>N)<INF>a</INF>- (C<INF>4</INF>H<INF>6</INF>)<INF>b</INF>- (C<INF>8</INF>H<INF>8</INF>)<INF>s</INF>; a=0.16, b=0.10, s=0.74),

Key Dates
Citation: 90 FR 44881
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.
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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 Number2025-17975
FR Citation90 FR 44881
TypeNotice
PublishedSep 17, 2025
Effective DateJan 1, 2026
RIN-
Docket ID-
Pages44881–44904 (24 pages)
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