1545-BQ40 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Superfund Chemical Tax and Superfund Imported Substance Tax

Section 80201 of the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429 (November 15, 2021) reinstates, effective July 1, 2022, the excise taxes imposed on certain chemical substances by sections 4661 and 4671 of the Internal Revenue Code, and modifies the applicable rates of tax and other provisions related to those taxes.  This NPRM will provide rules related to the taxes imposed by sections 4661 and 4671 of the Internal Revenue Code. 

]]> Other Significant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 52 26 U.S.C. 7805 26 U.S.C. 4661 26 U.S.C. 4671 No NPRM 12/00/2023 REG-105954-22 (NPRM) Drafter attorney: Natalie Payne, (202) 317-5262 Reviewer attorney: Stephanie Bland, (202) 317-5262 Treasury attorney: Kimberly Wojcik, (202) 819-5365 CC:PSI:B7 Undetermined Undetermined No No No Stephanie Bland N. Attorney 1545 Internal Revenue Service IRS 202 317-6855 855 591-7869 stephanie.n.bland@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5314, Washington DC 20224