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TREAS/IRS RIN: 1545-BQ40 Publication ID: Spring 2025 
Title: Superfund Chemical Tax and Superfund Imported Substance Tax 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 52   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4661    26 U.S.C. 4671   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/29/2023  88 FR 18446   
NPRM Comment Period End  05/20/2023 
Final Action  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael H. Beker
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov