IRS Tax News

IRS issues Superfund chemical excise tax rates

IR-2022-132, June 24, 2022

WASHINGTON — The Internal Revenue Service announced today that it has prescribed tax rates for 121 taxable substances that are subject to the Superfund chemical excise tax imposed by section 4671(a) of the Internal Revenue Code (Code).

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 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
methacrylic acid resins  $ 14.94
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 chloride  $ 4.52
ethyl methyl ketone  $ 7.60
ethyl benzene  $ 9.74
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
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
polybutene  $ 9.74
polybutylene  $ 9.74
polybutylene/ethylene  $ 9.74
polycarbonate  $ 10.84
polyethylene resins, total  $ 9.74
polyethylene terephthalate pellets  $ 6.82
polypropylene  $ 9.74
polypropylene resins  $ 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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