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VideoIRS Publishes Superfund Tax Rates
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The IRS has published Superfund tax rates for 121 taxable substances subject to the tax under section 4671 of the Internal Revenue Code.
6 minute read
June 30, 2022
Director, Motor Fuels and Excise Tax Services
Director, Motor Fuels and Excise Tax Services
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The IRS has published Superfund tax rates for 121 taxable substances subject to the tax under section 4671 of the Internal Revenue Code.
A list of taxable substances is included below and accessible through IRS release IR-2022-133 and also in IRS Notice 2021-66.
Highlights from the release:
- Taxable substances are those substances listed in either section 4672(a)(3) of the Code or Notice 2021-66.
- Substances may be added or removed from the list of taxable substances at a later date.
- The rates will be included in the instructions to Form 6627, Environmental Taxes, and under Recent Developments for Form 6627, Environmental Taxes.
Taxable substances:
| Taxable Substance | Tax Rate Per Ton |
|---|---|
| 1,3-butylene glycol | $7.28 |
| 1,4 butanediol | $4.68 |
| 1,5,9-cyclododecatriene | $9.74 |
| 2-ethyl hexanol | $7.16 |
| 2-ethylhexyl acrylate | $7.34 |
| acetone | $20.06 |
| acetylene black | $10.52 |
| acrylic acid resins | $5.65 |
| acrylonitrile | $9.38 |
| adipic acid | $6.13 |
| adiponitrile | $8.57 |
| allyl chloride | $10.38 |
| alpha-methylstyrene | $9.93 |
| ammonium nitrate | $1.49 |
| aniline | $9.40 |
| benzaldehyde | $8.47 |
| benzoic acid | $7.31 |
| bisphenol-A | $10.23 |
| butanol | $6.31 |
| butyl acrylate | $6.84 |
| butyl benzyl phthalate | $12.15 |
| carbon tetrachloride | $10.62 |
| chlorinated polyethylene | $10.25 |
| chloroform | $10.51 |
| chromic acid | $4.37 |
| cumene | $9.74 |
| cyclododecanol | $9.05 |
| cyclohexane | $10.02 |
| decabromodiphenyl oxide | $17.99 |
| di-2 ethyl hexyl phthalate | $7.37 |
| diethanolamine | $6.01 |
| diglycidyl ether of bisphenol-A | $13.86 |
| diisopropanolamine | $12.76 |
| dimethyl terephthalate | $5.91 |
| dimethyl-2, 6-naphthalene dicarboxylate | $6.81 |
| di-n-hexyl adipate | $8.23 |
| diphenyl oxide | $13.73 |
| diphenylamine | $10.28 |
| epichlorohydrin | $12.89 |
| ethyl acrylate | $4.09 |
| ethyl alcohol for nonbeverage use | $5.94 |
| ethyl benzene | $9.74 |
| ethyl chloride | $4.52 |
| ethyl methyl ketone | $7.60 |
| ethylene dibromide | $9.03 |
| ethylene dichloride | $6.62 |
| ethylene glycol | $4.38 |
| ethylene oxide | $6.23 |
| ferrochrome ov 3 pct. carbon | $4.83 |
| ferrochromium nov 3 pct | $4.83 |
| hexabromocyclododecane | $9.11 |
| hexamethylenediamine | $8.93 |
| isobutyl acetate | $4.47 |
| Isophthalic acid | $6.23 |
| isopropyl acetate | $4.54 |
| Isopropyl alcohol | $6.82 |
| linear alpha olefins | $9.74 |
| maleic anhydride | $5.75 |
| melamine | $4.28 |
| methacrylic acid resins | $14.94 |
| methyl acrylate | $5.39 |
| methyl chloroform | $6.37 |
| methyl isobutyl ketone | $23.65 |
| methyl methacrylate | $14.75 |
| methylene chloride | $10.33 |
| monochlorobenzene | $10.12 |
| monoethanolamine | $5.96 |
| monoisopropanolamine | $11.74 |
| nickel oxide | $ 7.03 |
| normal butyl acetate | $4.47 |
| normal propyl acetate | $3.73 |
| nylon 6/6 | $8.67 |
| ortho-dichlorobenzene | $10.35 |
| ortho-nitrochlorobenzene | $7.49 |
| para-dichlorobenzene | $10.35 |
| para-nitrochlorobenzene | $7.49 |
| para-nitrophenol | $8.59 |
| pentaerythritol | $3.86 |
| perchloroethylene | $10.89 |
| phenol | $12.47 |
| phenolic resins | $9.86 |
| phosphorous pentasulfide | $2.49 |
| phosphorous trichloride | $6.21 |
| phthalic anhydride | $7.01 |
| poly 1,4 butyleneterephthalate | $7.21 |
| poly(propylene)glycol | $10.38 |
| poly(propylene/ethylene)glycol | $8.84 |
| poly(propyleneoxy)sucrose | $2.04 |
| poly(propyleneoxy/ethyleneoxy)sucrose | $2.57 |
| polyalphaolefins | $11.37 |
| polybutadiene | $9.74 |
| polybutylene | $9.74 |
| polybutylene | $9.74 |
| polybutylene/ethylene | $9.74 |
| polycarbonate | $10.84 |
| polyethylene resins, total | $9.74 |
| polyethylene terephthalate pellets | $6.82 |
| polypropylene resins | $9.74 |
| polypropylene | $9.74 |
| polystyrene homopolymer resins | $9.93 |
| polyvinylchloride resins | $7.46 |
| propanol | $5.47 |
| propylene glycol | $10.38 |
| propylene oxide | $13.60 |
| styrene | $9.93 |
| styrene-butadiene, latex | $9.84 |
| synthetic linear fatty alcohol ethoxylates | $7.12 |
| synthetic linear fatty alcohols | $9.29 |
| terephthalic acid | $6.23 |
| tetrabromobisphenol-A | $14.79 |
| tetrachlorophthalic anhydride | $8.95 |
| tetrahydrofuran | $5.78 |
| toluene diisocyanate | $10.85 |
| toluenediamine | $9.18 |
| trichloroethylene | $10.79 |
| triethanolamine | $6.04 |
| triisopropanolamine | $12.84 |
| trimethylolpropane | $4.63 |
| urea | $3.01 |
| vinyl acetate | $3.83 |
| vinyl chloride | $7.46 |
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