1545-BQ40 202504 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 Treasury Decision 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 Final Rule Stage No No Other 26 CFR 52 26 U.S.C. 7805 26 U.S.C. 4661 26 U.S.C. 4671 No NPRM 03/29/2023 88 FR 18446 NPRM Comment Period End 05/20/2023 Final Action 05/00/2026 REG-105954-22 (NPRM) Drafter attorney: Natalie Payne, (202) 317-5262 Reviewer attorney: Michael Beker, (202) 317-5258 Treasury attorney: Daniel Paisley, 202-622-1141 CC:ECE:B3 Undetermined Undetermined No No No Michael Beker H. Senior Counsel 1545 Internal Revenue Service IRS 202 317-5258 202 317-6733 michael.h.beker@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5318, Washington DC 20224